Tax Administration Service Mexico Bulletin No. 24 Guidelines for the processing of Identification Badges and Unique Identification Badges in fiscal and supervised areas (Update)

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:
  1. To number 6, subsection G), information from the GUI confirmation is added.
  2. 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.”
  3. 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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