A legal figure that appeared recently in the General Rules on customs matters, and therefore little known and used, are the "Conclusive Agreements" We can define them as the agreement between the authority and the taxpayer that is presented when the latter is not in agreement. agreement with the facts or omissions established in the last partial act, in the final act, in the note of observations or in the provisional resolution, in order to mediate one or more of the facts or omissions recorded.
Under this figure, taxpayers, whether they are importers or exporters, and for whom the tax authorities have initiated a customs administrative procedure (PAMA) within a home visit, have the opportunity to go to the Taxpayer Defense Attorney (PRODECON ) to request the adoption of an Agreement, the main benefit of which is that this autonomous public body will act in the PAMA as a mediator or intermediary, giving the taxpayer transparency and protection against the illegal or arbitrary action of the reviewing authority that establishes facts and omissions with which the taxpayer does not agree, in this case, in the Act of initiation of the PAMA.
The use of the Conclusive Agreements is still very limited in the PAMAs, since their adoption is only foreseen when these procedures derive from the so-called home visits, and not for the purposes of the PAMAs that derive from the customs recognition practiced by the customs of the country or the verification of goods in transport. Notwithstanding the limitation indicated to the PAMAs, in matters of foreign trade, the Conclusive Agreements may also be used in the case of cabinet reviews or electronic reviews, and of course those that derive from a “deep” home visit in the which has not started a PAMA, and in all these cases may entail a breach of current tax and customs provisions.
The conclusive agreement will be processed, through the Taxpayer Defense Attorney (Prodecon), by means of a free writing, in which the facts or omissions attributed and with which there is no agreement must be stated, expressing the qualification that, in his opinion, should be given to them, in addition to the fact that it is possible to attach the documentation deemed necessary. Once the request for a conclusive agreement has been entered, Prodecon will request the reviewing authority so that, within a period of 20 days, counting from the request, it states whether or not it accepts the terms in which the conclusive agreement is proposed, as well as the grounds and reasons why it is not accepted, or, express the terms in which the adoption of said agreement would proceed.
When the procedure is concluded with the resolution of the favorable agreement, it must be signed by the taxpayer, by the reviewing authority and by Prodecon. In conclusion, signing a conclusive agreement can represent an advantage or a disadvantage for taxpayers, since although the first agreement is subject to the cancellation of 100% of the fines, representing savings, when signing the agreement we are subject to the decision of the reviewing authority, which can reject said agreement and later impose the tax credit.
Source:http://www.soyconta.mx/que-son-y-como-funcionan-los-acuerdos-conclusivos/
http://www.aduanasrevista.mx/los-acuerdos-conclusivos-en-procedimientos-aduaneros/