Modification of the powers and functions of the General Customs and Tax Control Office

  August 30, 2024   Ponte Andrade & Casanova   Download
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Modification of the attributions and functions of the General Customs and Tax Control Office

On July 9, 2024, the National Integrated Customs and Tax Administration Service (SENIAT) issued Regulation No. 2024/075 (Official Gazette No. 42,944 of August 19, 2024), which modified the powers and functions of the General Customs and Tax Control Office.

Scope of Application. The Regulation applies to individuals and legal entities, whether public or private, taxpayers, functions, tax administration auxiliaries, and all users related to the SENIAT concerning taxed and non-taxed activities, customs, and tax obligations derived from industry, commerce, import, export, and rendering of services (article 3).

Scope of Action of the General Customs and Tax Control Office. The activities of the General Customs and Tax Control Office are aimed at the posterior and permanent control of customs and tax processes, supervision and control in customs and tax matters, and verification of the audit management and its results (article 2).

Composition. The General Customs and Tax Control Office is composed of (article 4):

  • Two matter-related Offices: (i) the Customs Control Office and (ii) the Tax Control Office.

  • Two Units: (i) the Collection and Recovery Unit and (ii) the Administrative Management Unit.

  • The Customs Control Office consists of two divisions: (i) the Risk Analysis Division and (ii) the Posterior and Permanent Customs Control Division (Article 6). Additionally, it includes Regional Customs Control Units (Article 10).

  • The Tax Control Office is composed of three divisions: (i) the Tax Control Division, (ii) the Fiscal Intelligence and Tax Risk Analysis Division, and (iii) the Administrative Summary Division (Article 13).

Powers. The General Customs and Tax Control Office shall have various powers, including but not limited to (Article 5):

  • Directing the technical and administrative management of the offices under its supervision.

  • Initiating customs and tax control proceedings.

  • Carrying out verification, inspection, and determination procedures in accordance with the Organic Tax Code, including subsequent tax control procedures.

  • Approving the determination and payment of customs and tax levies for individuals and legal entities.

  • Imposing sanctions resulting from customs and tax control procedures.

  • Implementing precautionary measures and retaining goods preventively, which must be consigned to the customs office of the jurisdiction until their legal customs situation is resolved.

  • Ordering studies and expertise required for the customs service.

  • Establishing methods to detect and prevent tax evasion and customs fraud.

  • Coordinating with the Customs Intendency and the Internal Tax Intendency.

You may access the Regulation by clicking here to review all the attributions of the General Office, the matter-related Offices, Units, and Divisions.

Entry into force and derogatory provision. This Ruling became effective upon its publication in the Official Gazette, that is, on August 19, 2024. Administrative Ruling No. SNAT/2009/0015 of January 28, 2009 (Official Gazette No. 39,108 of January 28, 2009) is hereby repealed.

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