Tax Alert 01/2012Reform of article 152 of customs law “Administrative procedure for omitted contributions” |
Past January 27th of the present year, the Ministry of Treasury and Public Credit (SHCP) published in the Official Federal Gazette (DOF), a decree by which article 152 of the Customs Law is subject to reform.
Within the modifications that the reference article contemplates, it advises that treating with merchandise difficult of identifying that requires the taking of samples in order to identify its qualitative or quantitative composition, use, obtaining process or physical characteristics, the sample is made in accordance with the procedure that the regulation anticipates, for its analysis and leading statement.
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Reform of article 152 of customs law “Administrative procedure for omitted contributions”
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