Tax Administration Service (SAT)
Tax Administration Service (SAT), released Bulletin No. 24, in this regard the following relevant aspects are highlighted:
In said guidelines, the following was modified in relation to its previous version:
- In section A “Procedure to process and obtain the badge” the figure of legal representative is added.
- Regarding section B “Procedure to process and obtain GUI of customs agents and proxies”, the following information:
- To number 6, subsection G), information from the GUI confirmation is added.
- To numeral 8, information is added to the GUI return procedure, as well as the fractions; II. “Other cases of return or withdrawal of the GUI”, III. “Cancellation at the Digital Window” and IV. “Considerations regarding the withdrawal or return.”
- Numeral 10 “GUI of Customs Agent by substitution and company of Customs Agents”.
In relation to section D of carriers, numeral 4, sections III and IV are added with the requirements that drivers who drive a vehicle for import that perform more than 5 operations per month and drivers of the Federal Public Administration must meet. that carry out the transportation of petroleum products.
• Likewise, the following considerations are made:
- The validity of the guidelines will be as of November 17, 2020.
- Drivers who drive a vehicle for import and carry out more than 5 operations per month, will have to make their request for a Unique Identification Badge to have said GUI from February 1, 2021, until they can continue entering to customs with a gray cardboard identification badge, so from that date they must carry the carrier GUI.
- In the case of drivers of the Federal Public Administration that carry out the transportation of petroleum products, they will have to make their request for a Unique Identification Badge to have it from April 1, 2021, until they can continue entering the Customs with a cardboard identification badge, so from that date they must carry the carrier GUI.
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