{"id":2972,"date":"2022-09-13T07:00:57","date_gmt":"2022-09-13T14:00:57","guid":{"rendered":"https:\/\/hnfiscal.com\/?p=2972"},"modified":"2022-09-12T09:05:06","modified_gmt":"2022-09-12T16:05:06","slug":"certificacion-iva-e-ieps-consecuencias-del-incumplimiento","status":"publish","type":"post","link":"https:\/\/hnfiscal.com\/en\/2022\/09\/13\/certificacion-iva-e-ieps-consecuencias-del-incumplimiento\/","title":{"rendered":"Certificaci\u00f3n IVA e IEPS: Consecuencias del incumplimiento"},"content":{"rendered":"

Para las empresas que cuentan con un programa IMMEX<\/strong>; o que operan con un r\u00e9gimen de Deposito Fiscal para someterse al proceso de ensamble y fabricaci\u00f3n de veh\u00edculos<\/strong>; o bien, aquellas que operan un r\u00e9gimen de elaboraci\u00f3n transformaci\u00f3n o reparaci\u00f3n en Recinto Fiscalizado<\/strong> o Recinto Fiscalizado Estrat\u00e9gico, <\/strong>y que adem\u00e1s cuentan con una Certificaci\u00f3n modalidad IVA e IEPS <\/strong>en cualquiera de sus rubros A, AA, o AAA, es de suma importancia mantener vigente dicha certificaci\u00f3n, para gozar del principal beneficio que es el No pago del IVA en las importaciones temporales.<\/p>\n

Como dato duro, al mes de septiembre de 2022 se registran un total de 6,033 empresas con programa IMMEX vigente <\/em><\/strong>(seg\u00fan Portal de SNICE)<\/em>, mientas que (seg\u00fan el Portal del SAT<\/em>), al mes de Julio de 2022, se registran 3,489 empresas con registro de Certificaci\u00f3n IVA e IEPS, <\/strong>lo que deja ver que existe un n\u00famero importante de empresas que deben cubrir el pago del IVA en sus operaciones de importaci\u00f3n temporal.<\/p>\n

Acceder al Registro en el Esquema de Certificaci\u00f3n Empresas, en la modalidad IVA e IEPS, requiere del cumplimiento de una serie de requisitos, pero una vez que se obtiene dicha certificaci\u00f3n, se deben mantener y observar las obligaciones inherentes.<\/p>\n

Se resalta que hoy en d\u00eda la autoridad ejecuta con mayor frecuencia \u201cRequerimientos<\/strong>\u201d, o el llamado \u201cInicio del procedimiento de cancelaci\u00f3n<\/strong>\u201d sobre aquellas empresas Certificadas IVA e IEPS, que por alguna raz\u00f3n no acreditan el cumplimiento de ciertos requisitos u obligaciones. Lo anterior es un reflejo de que cada vez la autoridad revisa de manera minuciosa y eficiente.<\/p>\n

Por lo anterior, es importante que las empresas que deseen mantener la Certificaci\u00f3n IVA e IEPS<\/strong>, no pierdan de vista las obligaciones que adquirieron, y se aseguren de cumplir con lo siguiente:<\/p>\n

    \n
  1. Todos y cada uno de los requisitos generales establecidos en la regla 7.1.1. de las Reglas Generales de Comercio Exterior vigente, que son de car\u00e1cter fiscal, corporativo y aduanero.<\/li>\n
  2. Los requisitos particulares aplicables dependiendo el rubro (A, AA, AAA), establecidos en las reglas 7.1.2. y\/o 7.1.3. de las Reglas Generales de Comercio Exterior vigente.<\/li>\n
  3. Con las obligaciones estipuladas en la regla 7.2.1. de las Reglas Generales de Comercio Exterior vigente; entre lo que destacan los avisos y el pago de Derechos.<\/li>\n<\/ol>\n

    La \u00fanica forma de asegurar un debido cumplimiento es, que se realicen revisiones peri\u00f3dicas a la informaci\u00f3n y documentaci\u00f3n, se presenten los avisos correspondientes en tiempo y forma, y se cumpla con el resto de obligaciones que estipulan las disposiciones que regulan dicho esquema. Sin olvidar que todo es un conjunto de obligaciones de car\u00e1cter fiscal, aduanero y corporativo.<\/p>\n

    Cabe resaltar que, cuando una empresa no atiende un \u201cRequerimiento\u201d<\/strong>, o lo atiende sin satisfacer a la autoridad, el siguiente paso es el \u201cInicio del procedimiento de cancelaci\u00f3n\u201d<\/strong> de la Certificaci\u00f3n, y a partir de ese momento se suspende el beneficio del No pago de IVA en las importaciones temporales.<\/p>\n

    El problema una vez iniciado el procedimiento de cancelaci\u00f3n es que, aun contestando en tiempo y forma, la autoridad puede tardar hasta 4 meses en resolver si se solventa o no la observaci\u00f3n, lo cual afecta gravemente en el flujo de efectivo de la empresa, y en consecuencia en la operaci\u00f3n.<\/p>\n

    Las empresas que deseen evitar un riesgo as\u00ed, deben implementar mecanismos de revisi\u00f3n peri\u00f3dica, que les permita identificar posibles incidencias, y estar en condiciones de corregir de manera espont\u00e1nea, reduciendo significativamente el riesgo de experimentar desde un requerimiento hasta un inicio de cancelaci\u00f3n.<\/p>","protected":false},"excerpt":{"rendered":"

    Para las empresas que cuentan con un programa IMMEX; o que operan con […]<\/p>\n","protected":false},"author":94,"featured_media":2973,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"right-sidebar","site-content-layout":"content-boxed-container","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[25],"tags":[49,50,52,51],"class_list":["post-2972","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comercio-exterior","tag-certificacion-iva-e-ieps","tag-comercio-exterior","tag-immex","tag-requerimiento"],"yoast_head":"\nCertificaci\u00f3n IVA e IEPS: Consecuencias del incumplimiento - HN Fiscal<\/title>\n<meta name=\"description\" content=\"Para las empresas que cuentan con un programa IMMEX; 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