It is specified that customs agents and agencies can be sanctioned for committing infractions related to the import or export of goods, given that they participate in customs clearance.
It is clarified that it is an improper practice to introduce into the country mixtures essentially composed of sugar with activated carbon or with analogous or similar substances, and once in the country to separate or eliminate this last component, with the aim of not paying the corresponding taxes.
Regarding internal taxes, the authority clarified that online stores that operate as intermediaries must also register in the Federal Taxpayer Registry (RFC) and withhold the taxes that correspond to the operations in which they participate as intermediaries.
He specified that the deduction of expenses in contracting services in the determination of the ISR proceeds when it is demonstrated that the service was actually provided. In addition, taxpayers who acquire goods in Mexico owned by a foreigner must withhold VAT.
