Annex No. 8 to the Administrative Collaboration Agreement in Federal Tax Matters between the Federal Government and the State of Quintana Roo

DOF: 25/03/2024

ANNEX No.

ANNEX No. 8 TO THE ADMINISTRATIVE COLLABORATION AGREEMENT IN FEDERAL TAX MATTERS, ENTERED INTO BETWEEN THE FEDERAL GOVERNMENT, THROUGH THE SECRETARIAT OF FINANCE AND PUBLIC CREDIT, AND THE GOVERNMENT OF THE STATE OF QUINTANA ROO.

The Federal Government, through the Secretariat of Finance and Public Credit, hereinafter referred to as the "Secretariat", and the Government of the State of Quintana Roo, hereinafter referred to as the "entity", entered into the Administrative Collaboration Agreement in Federal Tax Matters, published in the Official Gazette of the Federation on August 17, 2015, which was modified by the instrument published in said dissemination organ on April 27, 2020.

The Federal Government's commitment to strengthening the fight against the illegal introduction of merchandise and vehicles into national territory and the informal economy is definitive and necessarily requires the participation of all actors involved in this field.

In this context, through the signing of this document, the federative entities will collaborate with the Federal Government in the surveillance of merchandise of foreign origin, including vehicles, and for this purpose, they will exercise various powers, among which are: carrying out precautionary seizures of the same; conducting the entire administrative procedure in customs matters; declaring the abandonment of merchandise; proposing the places that will be authorized as fiscal warehouses for the deposit of merchandise; resolving administrative appeals; participating in lawsuits; filing the review appeal before the competent Circuit Court, and resolving the administrative execution procedure.

State and municipal public treasuries will be strengthened with this Annex, as pursuant to it, they will be delivered all merchandise that has passed to the property of the federal treasury, including sports and luxury vehicles, subject to legal exceptions. Likewise, the federative entities will receive as an incentive 100% of the determined tax credits.

For the foregoing, the Secretariat and the entity, based on the following articles of federal legislation: 25, 42, 43, and 116, fraction VII of the Political Constitution of the United Mexican States; 31, fractions XI and XII of the Organic Law of the Federal Public Administration; 6th, fraction XVIII of the Internal Regulations of the Secretariat of Finance and Public Credit, in relation to articles 13, 14, and 15 of the Fiscal Coordination Law, and 9th, paragraphs second and third of the Federal Revenue Law for the Fiscal Year 2024 or, if applicable, the one that replaces it in said legislation in the corresponding fiscal year, and in the following articles of local legislation: 1st, 2nd, 5th, 7th, 51, 78, 91, fraction I, 92, 93, and 116 of the Political Constitution of the Free and Sovereign State of Quintana Roo; 27, fractions I and II, 28, fraction III, and 29, fraction III of the Fiscal Code of the State of Quintana Roo; 1, 2, 3, 4, 16, 19, fractions I and III, 21, 27, 30, fraction VII, 31, fraction VII, and 33, fractions I, XVI, XXVIII, and LV of the Organic Law of the Public Administration of the State of Quintana Roo, have agreed to sign Annex No. 8 to the Administrative Collaboration Agreement in Federal Tax Matters that they have entered into, in accordance with the following

CLAUSES

FIRST.- The entity will collaborate with the Secretariat in verifying compliance with tax and customs obligations arising from the introduction into national territory of merchandise, as well as vehicles of foreign origin, except aircraft, railways, and vessels, as well as their legal storage, stay, or possession, transport, or handling in the country when circulating in its territory, and, if applicable, the determination of tax credits, in accordance with the provisions of applicable federal legal provisions and in terms of this Annex, which are cited below:

I. The correct calculation and payment of general import and export taxes, as well as the customs processing fee.

II. The correct calculation and payment of value-added taxes, special taxes on production and services, and taxes on new cars caused by importation into national territory.

III. The correct compliance with non-tariff regulations and restrictions, official Mexican standards, the resolution of estimated prices, and the payment of compensatory duties, as well as other measures that are established.

IV. The correct compliance with obligations arising from the customs regime to which the merchandise and vehicles of foreign origin have been subjected, except aircraft, railways, and vessels, including those arising from export promotion programs granted by the Secretariat of Economy.

Taxpayers considered as large taxpayers in terms of applicable federal legal provisions and the Internal Regulations of the Tax Administration Service are excluded from the exercise of the powers provided for in this Annex, with the exception of vehicle circulation verifications and merchandise in transport, even when not in motion, as well as the programming and execution of acts whose object is the review of VAT and IEPS credit derived from the cancellation or expiration of validity of the certification or registration in the certification scheme for companies, VAT and IEPS modality.

SECOND.- For the purposes of the first clause of this Annex, the entity may:

I. Order and carry out home visits and audits at the tax domicile, establishments, branches, premises, offices, warehouses, storage facilities, fixed and semi-fixed stalls in public roads; carry out cabinet reviews and issue the observation letter and the conclusion letter; verify vehicles in circulation and merchandise in transport, even when not in motion, except aircraft, railways, and vessels; carry out electronic reviews, issue provisional resolutions to taxpayers, joint and several liable parties, or third parties related to them, and issue the respective certificates to public officials who carry out audit acts; as well as draw up detailed minutes with all the formalities established in the Customs Law, the Fiscal Code of the Federation, and other applicable legal provisions.

II. Decree the precautionary seizure of merchandise and vehicles, except aircraft, railways, and vessels, in terms of article 151 of the Customs Law. Likewise, pursuant to what is established in the Customs Law and other applicable federal legal provisions, the entity may declare that said merchandise and vehicles have been abandoned in favor of the federal treasury.

III. Initiate the administrative procedure in customs matters or the procedure established in article 152 of the Customs Law, and notify the interested party of said initiation, as well as process and resolve said procedures until their conclusion, in accordance with applicable federal legal provisions.

IV. Give the corresponding notice to the Secretariat in case of vehicle accidents assigned, within forty-eight hours following its occurrence.

V. Deny the issuance of cards, circulation plates, or any other document that allows the circulation of vehicles, in cases where the legal importation, stay, or possession, transport, or handling in the country of said vehicles under definitive importation regime is not accredited.

VI. Verify and determine, if applicable, the nature, characteristics, state, origin, customs value, and commercial value of merchandise and vehicles, as well as their correct tariff classification, in accordance with applicable legal provisions.

VII. Designate the experts required for the formulation of technical reports related to the review of the obligations indicated in the previous clause.

To exercise the power referred to in this fraction, the entity may request the technical-scientific opinion or support required from the Secretariat, the customs broker, customs agent, customs appraiser, or any other expert in the matter.

VIII. Require taxpayers, joint and several liable parties, or third parties related to them, to exhibit and, if applicable, provide accounting, declarations, notices, data, or other documents and reports; obtain from public officials and public notaries the reports and data they have by reason of their functions, as well as authorize extensions for their presentation, and maintain communication and coordination with the country's customs offices, federal customs authorities, and other local authorities of the entity, for the exercise of their functions pursuant to this Annex.

IX. Determine omitted contributions, their update, as well as accessories; apply compensatory duties and other measures that are established, as well as determine in liquid amount the corresponding amount that results due from taxpayers, joint and several liable parties, and other obligated parties, based on facts known by reason of the exercise of their verification powers, in accordance with applicable federal legal provisions.

X. Make known to taxpayers, their legal representative, and in the case of legal entities, their governing bodies through the latter, joint and several liable parties, and other obligated parties, the facts or omissions attributable to them, known by reason of the exercise of the powers indicated in this clause, and record said facts or omissions in the observation letter, in the last partial minute drawn up, or in the final resolution in the case of electronic reviews.

XI. Impose fines for infractions to tax or customs provisions derived from the verification of the obligations indicated in the previous clause, as well as reduce said fines and apply the corresponding surcharge rate in terms of the Fiscal Code of the Federation.

XII. Those others that are required for the exercise of the powers delegated in this Annex, in accordance with applicable federal legal provisions.

The tax authorities of the entity will have under their charge the guard and custody of the seized merchandise and vehicles in terms of this clause, until the respective resolution becomes final or, if applicable, until the legal return of the merchandise or vehicle in question is resolved. The entity may designate depositaries of the merchandise to the tax authorities of the municipalities with whom it so agrees or to third parties and even to the interested party itself; in any case, the entity must inform the Secretariat about said situation.

The entity will propose to the Secretariat the places where the merchandise and vehicles subject to this Annex will be deposited and that may be used to carry out the audit acts indicated in the Customs Law that have been delegated to the entity, which, according to the regulations issued by the Secretariat, will be authorized by the latter for such purposes, which will acquire the category of fiscal warehouses. The installation, administration, and maintenance expenses generated by said places authorized by the Secretariat will be borne by the entity or, if applicable, by the respective municipality.

The vehicles and merchandise precautionarily seized by the entity, which have been assigned in favor of the federal treasury, or others of equivalent value, will be assigned to it once the respective resolution becomes final, provided they are destined for the exercise of its public law functions, those of its municipalities, or those of its decentralized organisms. In the event that such assignment generates additional costs for the Secretariat, these will be covered by the entity. Prior notice to the Secretariat, said vehicles may also be exchanged with other federative entities for the same purpose, in accordance with the regulations issued for this effect by the Secretariat. In no case may the entity alienate the vehicles in question, with the exception referred to in the following paragraph, nor may it grant their temporary or definitive use or enjoyment to private individuals, under any legal figure.

Pursuant to the policies and guidelines established by the Secretariat, the entity may alienate the vehicles in question, provided they are permanently unusable for circulation in terms of the regulations issued for this effect by the Secretariat.

Except for vehicles, in the case of perishable, easily decomposing or deteriorating merchandise, or live animals, precautionarily seized pursuant to this Annex, the provisions of customs legislation will apply to proceed with their destruction, donation, or assignment. Such merchandise may be assigned to the entity before it issues the final resolution of the corresponding administrative procedure, in accordance with the provisions of applicable federal legal provisions.

To exercise the powers referred to in this clause, it will be necessary to comply with the requirements and formalities provided in the Customs Law and subject to what is established in applicable federal legal provisions, as well as the regulations, guidelines, policies, and criteria issued for this effect by the Secretariat.

THIRD.- Regarding tax credits derived from the actions subject of this Annex, the entity will exercise the following powers:

I. Notify, even through electronic means, the administrative acts and resolutions issued by the entity in which the reference tax credits and their accessories are determined, as well as, if applicable, support in the notification of administrative acts and resolutions of other entities regarding taxpayers domiciled in its jurisdiction.

II. Carry out the administrative execution procedure, to make effective the tax credits with their corresponding accessories that the entity determines in the exercise of its delegated powers pursuant to this Annex.

III. Receive, resolve, and, when appropriate, make the corresponding payment on requests submitted by taxpayers regarding the return or compensation of amounts paid unduly, in excess, or balances in favor or, when legally appropriate, verify, determine, and collect improper returns or compensations and impose the corresponding fines, in relation to its own actions.

FOURTH.- The entity will exercise the power to review and, if applicable, modify or revoke individual administrative resolutions unfavorable to a private party, which it has issued in terms of article 36 of the Fiscal Code of the Federation.

FIFTH.- In matters of the administrative appeal established in the Fiscal Code of the Federation, the entity will know and resolve those related to its own acts or resolutions, issued by reason of the powers delegated pursuant to this Annex.

SIXTH.- In matters of lawsuits, the entity will intervene as a party in those that arise by reason of the powers delegated pursuant to this Annex. Likewise, the entity will assume responsibility for their defense, without prejudice to the intervention corresponding to the Secretariat.

SEVENTH.- In matters of the review appeal, the entity will be empowered to file said appeal against judgments and resolutions before the competent Circuit Collegiate Court, through the Chambers, Sections, or Plenary of the Federal Administrative Justice Tribunal, in relation to lawsuits in which the entity itself has intervened as a party.

EIGHTH.- The tax credits determined as a result of the exercise of the powers delegated pursuant to the preceding clauses will be paid through credit institutions or in the collecting offices or auxiliary offices authorized by the entity, even by electronic means, in accordance with applicable federal legal provisions.

NINTH.- The entity will inform in all cases the competent administrative unit of the Tax Administration Service, regarding the commission or presumed commission of any administrative infraction or federal fiscal crime or in customs matters of which it has knowledge by reason of its actions, in terms of what is established in the fifth clause of the Administrative Collaboration Agreement in Federal Tax Matters.

TENTH.- Without prejudice to the exercise of the powers delegated and obligations assumed in terms of the preceding clauses, the tax authorities of the entity will assist the competent federal customs authorities, in accordance with applicable customs legislation.

ELEVENTH.- The entity will receive as an incentive for the actions it carries out pursuant to this Annex the following:

I. Regarding the merchandise of foreign origin referred to in this Annex, the entity will receive:

a). 100% of the tax credits with their corresponding accessories that the entity determines in the resolutions derived from the exercise of its verification power, from the administrative procedure in customs matters, or in those related to the application of the procedure established in article 152 of the Customs Law and, if applicable, those derived from the administrative execution procedure, provided that said resolutions have become final in favor of the Secretariat and have been effectively paid, regarding the general import tax, general export tax, value-added tax, and special tax on production and services, as well as compensatory duties that are incurred, the customs processing fee, the other non-tariff regulations and restrictions, and other measures that are established, as well as those derived from the non-compliance with official Mexican standards and resolutions in which estimated prices are established.

b). 100% of the precautionarily seized merchandise that has passed to the property of the federal treasury, once the final resolution of the respective procedure has become final and said merchandise has been assigned to the entity.

II. Regarding vehicles of foreign origin, the entity will receive:

a). 100% of the tax credits with their corresponding accessories that the entity determines in the resolutions of the administrative procedure in customs matters or in those related to the application of the procedure established in article 152 of the Customs Law and, if applicable, those derived from the administrative execution procedure, provided that said resolutions have become final in favor of the Secretariat and have been effectively paid, regarding the general import tax, general export tax, value-added tax, and tax on new cars, as well as customs processing fees, the other non-tariff regulations and restrictions, and other measures that are established, as well as those derived from the non-compliance with official Mexican standards and resolutions in which estimated prices are established.

b). 100% of the net proceeds from the alienation of vehicles seized and assigned to the entity, permanently unusable for circulation, in terms of the regulations issued for this effect by the Secretariat.

c). 100% of the vehicles precautionarily seized by the entity and which have been definitively assigned in favor of the federal treasury, which are assigned to the entity in terms of what is established in the fourth paragraph of the second clause of this Annex.

In the event that the final resolution orders the return of the merchandise or seized vehicles to the interested party, these or, if applicable, the equivalent amount of their value, or a substitute good with similar value, will be reintegrated by the entity in terms of article 157 of the Customs Law, in the relevant and applicable part. In all cases, what is established in the twenty-fifth clause of the Administrative Collaboration Agreement in Federal Tax Matters will apply.

Without prejudice to the incentives corresponding to it pursuant to this Annex, the entity will receive from the Secretariat the revenue obtained by the latter in cases where it is appropriate that the taxpayer corrects its tax situation after the verification powers have been initiated.

TWELFTH.- In terms of what is established in article 13 of the Fiscal Coordination Law, the entity may exercise partially or totally the powers referred to in this Annex through municipal tax authorities, when so expressly agreed and the respective convention of each municipality is published in the official dissemination organ of the entity. In said convention, an incentive of at least 20% on the incentives corresponding to the entity, in terms of fractions I and II, subsection a), of the eleventh clause preceding, will be established.

THIRTEENTH.- Regarding the assignment of merchandise and incentives referred to in the penultimate paragraph of the second clause and fraction I, subsection b) of the eleventh clause of this Annex, the entity will have the following obligations:

I. Avoid harm to economic sectors, in the destruction, donation, or assignment of merchandise.

II. Apply the treatment established by applicable federal legal provisions, regarding merchandise that represents harm to national security, public health, and the environment.

III. Destroy the merchandise in question, if appropriate, in accordance with what is established in the Customs Law and other applicable federal legal provisions.

IV. Send a report of merchandise assignments to the local legislature, as part of the obligations of the accountability of public finance.

FOURTEENTH.- The Secretariat will provide the entity with the training and advice required for the exercise of the powers and obligations delegated through this Annex.

FIFTEENTH.- Reviews derived from the exercise of powers delegated by virtue of this Annex will be accounted for in the fulfillment of the goals of the Annual Operating Program that the entity carries out for this effect.

The entity will formulate proposals on audit acts for joint programming through the Foreign Trade Programming Committee.

Regarding verifications of foreign origin merchandise in transport and vehicles, the entity will only need to coordinate with the Secretariat regarding the physical location of verification points.

Similarly, with respect to origin verifications, the entity must coordinate actions with the Ministry.

Likewise, the entity shall be obligated to inform the Ministry of the initiation of the administrative procedure in customs matters and of the application of the procedure established in Article 152 of the Customs Law, derived from the powers delegated in this Annex, within a term of fifteen business days, counted from the date of the precautionary embargo provided for in Articles 150 and 151 of the Customs Law.

The omission of the submission of the report within the period indicated in the preceding paragraph shall be grounds for, in the event that the goods subject to the administrative procedure in customs matters concerned become property of the federal treasury, the provisions of clause eleventh, fractions I and II of this legal instrument, not to be applicable.

In the event that there is material impossibility for the goods referred to in the preceding paragraph to be delivered to the Ministry, the entity must pay the Ministry an amount equivalent to the value of said goods, within three months following the omission in the submission of the report referred to in the preceding paragraph. The payment outside the aforementioned period of the amounts resulting from the foregoing shall give rise to the updating of said amounts, in accordance with Article 17-A of the Federal Fiscal Code.

SIXTEENTH.- For the submission of the verified monthly account, the provisions of Section IV of the Administrative Collaboration Agreement in Federal Tax Matters shall apply as appropriate.

Additionally to the foregoing, for the purposes of the corresponding control, the entity shall send to the Ministry a monthly report on the administrative procedures in customs matters, on the procedure referred to in Article 152 of the Customs Law, that has been initiated, and on the procedural status in which they are located.

SEVENTEENTH.- For the evaluation of the actions referred to in the clauses contained in this Annex, the provisions of Section VI of the Administrative Collaboration Agreement in Federal Tax Matters shall apply.

EIGHTEENTH.- For the purposes of compliance with the actions referred to in the clauses contained in this Annex, the provisions of Section VII of the Administrative Collaboration Agreement in Federal Tax Matters shall apply.

NINETEENTH.- This Annex forms an integral part of the Administrative Collaboration Agreement in Federal Tax Matters, so its provisions, definitions, and rules, as well as the corresponding federal legal provisions, apply to it in all appropriate respects.

TRANSITORY PROVISIONS

FIRST.- This Annex shall be published both in the Official Gazette of the entity and in the Federal Official Gazette, and shall enter into force the day following its publication in the latter.

SECOND.- For the purposes of what is provided in the fourth paragraph of clause second of this Annex, and until such time as the Ministry issues the corresponding regulations, the federative entities that agree to exchange vehicles assigned to them shall apply the guidelines they have issued regarding this matter.

THIRD.- The regulations referred to in the fifth and seventh paragraphs of clause second and in subsection b) of fraction II of clause eleventh of this Annex, issued for the purposes of the Administrative Collaboration Agreement in Federal Tax Matters celebrated between the Ministry and the entity, published in the Federal Official Gazette on August 17, 2015, shall remain in force until such time as the Ministry issues the one that replaces it.

Mexico City, February 28, 2024.- For the State: The Governor, Lic. María Elena H. Lezama Espinosa.- Initials.- The Secretary of Government, Lic. María Cristina Torres Gómez.- Initials.- The Secretary of Finance and Planning, Lic. Eugenio Segura Vázquez.- Initials.- For the Ministry: The Secretary of Finance and Public Credit, Rogelio Eduardo Ramírez de la O.- Initials.

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