CCL Auditores Consultores informs our clients about some of the relevant customs matters included in the Tax Compliance Bill recently approved by Congress and enacted into law.
The newly approved regulations introduce various amendments in customs matters:
- They establish new taxpayer rights for those interacting with the National Customs Service, aligning the status and rights of taxpayers dealing with the National Customs Service with those who interact with the Internal Revenue Service.
These rights are equivalent to those already established in Article 8 bis of the Tax Code and are as follows:
1°. To be informed about the exercise of their rights, to be assisted in fulfilling their tax and customs obligations, and to obtain clear information on the meaning and scope of all proceedings in which they have an interest.
2°. To be treated in a courteous, diligent, and timely manner, with due respect and consideration.
3°. To receive, in full and in a timely manner, any refunds to which they are entitled under tax and customs laws, duly updated.
4°. To obtain copies in electronic format, or certifications of the actions carried out or documents submitted in procedures, under the terms provided by law.
5°. To have their privacy respected and their personal data protected in accordance with the law in all actions carried out by the Service; and for customs declarations, except in legally defined exceptions, to remain confidential.
6°. To exercise remedies and initiate applicable procedures, either personally or through representation; to submit arguments and provide supporting documentation within the legal deadlines, and for such documentation to be incorporated into the respective procedure and duly considered by the competent authority.
7°. To submit suggestions and complaints, respectfully and appropriately, regarding the actions of the Service that affect or concern them.
8°. To be informed of the Service’s administrative criteria. For this purpose, the Service must publish on its website internal regulations, function or procedure manuals, orders, and instructions, except for those classified as confidential under the law. Additionally, the Service must maintain an updated registry of interpretative criteria issued by the National Director of Customs in the exercise of their interpretative powers, as well as judicial case law in tax and customs matters.
9°. That the actions of the Service do not affect the normal development of operations or economic activities, except in cases provided by law.
10°. That, for all legal purposes and regardless of the case, the statutory limitation or expiration periods established in tax and customs law are respected.
These rights will be protected through a safeguard remedy that taxpayers may file before the National Customs Service itself for an action or omission by the same authority, within 10 days from its occurrence. This remedy must be resolved within 5 days, and the decision may be challenged before the Tax and Customs Court through the Rights Protection Procedure within 15 days (in accordance with Article 129 K of the Customs Ordinance), without prejudice to the possibility of directly filing a Rights Protection claim before the Court.
Read all the amendments included in the bill in the following document prepared by Francisco Orellana, Partner of the Legal and Tax/Customs Defense Area at CCL Auditores Consultores.