AUDITORIAS ANEXO 24
Anexo 24 Top 1 en ingresos para el SAT
El día de hoy queremos compartir y reiterar algunos comentarios en relación al cumplimiento del Anexo 24, más hoy en día donde tenemos a 3 autoridades supervisando nuestros movimientos en lo que respecta al control de invetario importados temporalmente:
1.- SAT local a través de sus auditorías en CE
2.- SAT BC o el aplicable a tu region, que corresponde al gobierno de tu estado, a través de sus auditorías en CE
3.- SAT central para efectos del control del crédito fiscal otorgado a través de la Certificación / Fianza IVA e IEPS
Como bien sabemos a lo largo de la historia de las auditorías, el Anexo 24 ha estado dentro del Top 3 de áreas auditadas con mayor ingreso en multas para la autoridad, y en estos tiempos no ha sido la excepción.
En los últimos meses hemos estado involucrados en más de 30 procedimientos de auditoría y el comun denominador en el 90% de ellas, ha sido las observaciones del Anexo 24, derivados de diferentes escenarios:
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La empresa desconocia que existian errores
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La empresa ya suponia que habia errores pero no actuaron en tiempo
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La empresa no cuenta con procedimientos que ayuden a detectar las observaciones
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la operación los consume y no hay tiempo de realizar reviciones
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La autoridad en su falta de conocimientos emite observaciones sin fundamentos
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La falta de tiempo de la autoridad hace que emitan observaciones sin revisar a detalle (Solo menciona que existen observacions sin describir las operaciones afectadas), forzando a la empresa a solicitar acuerdos conclusivos ante PRODECON o en el peor de los escenarios, un procedimiento legal, etc.
Es verdad que a raíz de la implementación de la Certificación IVA e IEPS, las empresas en sus altos niveles se dieron cuenta de la importancia, sin embargo aún no ha sudo suficiente para poder recibir un procedimiento de auditoría oficial y salir sin riesgo.
Un porcentaje mínimo o 0% de riesgo es posible en el Comercio Exterior
Sin embargo se requiere 3 cosas fundamentales:
-
Aceptar que los errores pueden suceder en mi empresa
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Conocer el 100% de mis obligaciones
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Contar con un tercer ojo (Alguien externo) que ayude desde una perspectiva objetiva, a detectar mi nivel de riesgo y sobre todo que aporte acciones dirigidas a la mejora
Contar con un nivel minimo de riesgo o 0% en tu departamento y empresa es posible
Únete a nuestros casos de éxito, donde nuestros clientes han podido mantener su Anexo 24 en un cumplimiento optimo, tengamos una charla de como podemos implementar acciones en tu Anexo 24 que ayuden a generar tranquilidad:
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