{"id":11260,"date":"2026-01-19T18:18:23","date_gmt":"2026-01-20T02:18:23","guid":{"rendered":"https:\/\/lamassu.mx\/?p=11260"},"modified":"2026-01-19T18:18:25","modified_gmt":"2026-01-20T02:18:25","slug":"nuevas-causales-de-suspension-del-padron-de-importadores","status":"publish","type":"post","link":"https:\/\/lamassu.mx\/en\/nuevas-causales-de-suspension-del-padron-de-importadores\/","title":{"rendered":"Nuevas Causales de suspensi\u00f3n del Padr\u00f3n de Importadores"},"content":{"rendered":"<p><\/p>\n\n\n\n<p>La <strong>Regla 1.3.3. de las Reglas Generales de Comercio Exterior (RGCE)<\/strong> ha sido reforzada con un enfoque preventivo y de fiscalizaci\u00f3n electr\u00f3nica. Esta regla se refiere a las causales por las cuales el Servicio de Administraci\u00f3n Tributaria (SAT) puede<strong> ordenar la suspensi\u00f3n de la inscripci\u00f3n en el Padr\u00f3n de Importadores, el Padr\u00f3n de Importadores de Sectores Espec\u00edficos o el Padr\u00f3n de Exportadores Sectorial.<\/strong><\/p>\n\n\n\n<p>Los cambios m\u00e1s significativos para el ejercicio fiscal 2026, son la adici\u00f3n de dos nuevas <strong>fracciones (XLIX y L), <\/strong>vinculadas directamente a la reforma de la Ley Aduanera y del C\u00f3digo Fiscal de la Federaci\u00f3n (CFF).<\/p>\n\n\n\n<p>Se adiciono la <strong>Fracci\u00f3n XLIX:<\/strong> Omisi\u00f3n de Garant\u00edas<\/p>\n\n\n\n<p>Se suspender\u00e1 al contribuyente cuando, estando obligado a presentar la cuenta aduanera de garant\u00eda o carta de cr\u00e9dito (conforme al Art. 86-A, frac. III de la Ley Aduanera):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Omita su presentaci\u00f3n ante la autoridad.<\/li>\n\n\n\n<li>Presente documentos con datos incorrectos que resulten en un monto de garant\u00eda inferior al que legalmente le correspond\u00eda cubrir.<\/li>\n<\/ul>\n\n\n\n<p>Y tambi\u00e9n la <strong>Fracci\u00f3n L<\/strong>: Emisi\u00f3n de Comprobantes Falsos.<\/p>\n\n\n\n<p>Esta es la adici\u00f3n m\u00e1s cr\u00edtica por su impacto reputacional y operativo. La suspensi\u00f3n proceder\u00e1 cuando:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Se haya emitido y notificado una resoluci\u00f3n firme determinando que el contribuyente emite comprobantes fiscales que amparan operaciones inexistentes.<\/li>\n\n\n\n<li>Este cambio se fundamenta en el nuevo Art\u00edculo 49 Bis del CFF, integrando el control fiscal interno con la operatividad aduanera.<\/li>\n<\/ul>\n\n\n\n<p>Otras causales previas y todav\u00eda vigentes, incluidas en la regla general son:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No contar con e.firma vigente o datos requeridos por el SAT.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No cumplir obligaciones fiscales o no presentar declaraciones.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No realizar operaciones aduaneras por m\u00e1s de 12 meses.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No presenten el aviso de apertura o cierre de los establecimientos en los cuales almacenen mercanc\u00eda de comercio exterior o de los que utilicen en el desempe\u00f1o de sus actividades.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No sean localizados en su domicilio fiscal.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Presentar documentaci\u00f3n falsa o no contar con documentaci\u00f3n que acredite las operaciones.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Se opongan al ejercicio de las facultades de comprobaci\u00f3n de las autoridades aduaneras<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No atiendan los requerimientos de las autoridades fiscales o aduaneras para\u00a0presentar la documentaci\u00f3n e informaci\u00f3n que acredite el cumplimiento de sus obligaciones, o lo\u00a0realice en forma incompleta.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Se detecte que las empresas con Programa IMMEX, no tengan las mercanc\u00edas importadas\u00a0temporalmente al amparo de su programa en los domicilios registrados ante el SAT, o no cuente con la infraestructura\u00a0necesaria para llevar a cabo las operaciones de maquila de las mercanc\u00edas importadas\u00a0temporalmente.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>La Regla 1.3.3. de las Reglas Generales de Comercio Exterior (RGCE) ha sido reforzada con un enfoque preventivo y de fiscalizaci\u00f3n electr\u00f3nica. Esta regla se refiere a las causales por las cuales el Servicio de Administraci\u00f3n Tributaria (SAT) puede ordenar la suspensi\u00f3n de la inscripci\u00f3n en el Padr\u00f3n de Importadores, el Padr\u00f3n de Importadores de [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11261,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-11260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nuevas Causales de suspensi\u00f3n del Padr\u00f3n de Importadores - Lamassu<\/title>\n<meta name=\"description\" content=\"El futuro de tu negocio puede verse afectado por cambios que parecen lejanos. 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