WEBVTT 1 00:00:00.760 --> 00:00:03.720 For your seven billion dollars in the tongue you call two see it exists. 2 00:00:04.160 --> 00:00:08.240 The risk is ninety percent cinde SMEs that generate eighty, by s give me, 3 00:00:09.080 --> 00:00:11.599 twenty minutes of your time and I, in return, will give you 4 00:00:11.640 --> 00:00:16.640 information on the most relevant issues in foreign trade, fiscal and customs with a 5 00:00:17.079 --> 00:00:21.600 human touch and let' s make a Truik, a podcast of maga TVs 6 00:00:21.600 --> 00:00:29.480 and Mejica Hello how such a good afternoon welcome, let' s barter, 7 00:00:29.800 --> 00:00:32.119 as you know, is a telese magas event in Mexico. I' m 8 00:00:32.200 --> 00:00:35.799 very happy to find you here, to greet you, to barter. Thank 9 00:00:35.799 --> 00:00:39.479 you for being, for giving us your time and in return, we will 10 00:00:39.520 --> 00:00:43.439 give you knowledge, experiences and much more with a human touch. As always, 11 00:00:43.479 --> 00:00:46.439 we' re very happy to have you around. I greet with great 12 00:00:46.920 --> 00:00:52.000 affection Dr Maximo Carvajal, not that he is here, who always accompanies us 13 00:00:52.079 --> 00:00:57.640 to the doctor to the carballido sight also that walks here good afternoon seen very 14 00:00:57.719 --> 00:01:00.439 happy to greet all those who connect from different parts, said Sound Obregon. 15 00:01:02.000 --> 00:01:06.200 And well, today we have a very special guest who I very much like 16 00:01:06.280 --> 00:01:11.640 that you accompany us today balam la moglia, welcome, how you are welcome 17 00:01:11.640 --> 00:01:15.200 to do a good daniela barter with the pleasure of greeting you and good afternoon 18 00:01:15.200 --> 00:01:19.480 to all. I' m very pleased to see my dearest teacher, I 19 00:01:19.560 --> 00:01:26.239 ' m his Fan, Dr Maximo Carvajal. Nice to meet you, dear, 20 00:01:26.879 --> 00:01:33.120 doctor, thank you, thank you, Balan and I too believe that 21 00:01:34.040 --> 00:01:38.319 I am also your fan because I am very, very proud to see what 22 00:01:38.400 --> 00:01:46.159 you know about foreign trade and how high you have risen with your effort, 23 00:01:46.439 --> 00:01:51.760 with your ability, with your perseverance and study. Really, you put the 24 00:01:51.799 --> 00:01:53.719 stick up for us, Doctor, you put the bar up for us. 25 00:01:55.560 --> 00:02:01.200 I am very proud to see all your triumphs and your progress. Thank you, 26 00:02:02.439 --> 00:02:06.200 thank you, dear doctor, well to all who are connecting. Thank 27 00:02:06.239 --> 00:02:12.759 you very much, I' m sorry I gave up almost six sweeping menhom 28 00:02:12.759 --> 00:02:15.520 but, well, here we are. The issue I want to take part 29 00:02:15.599 --> 00:02:23.000 in is today. It takes a little more practice and I' m going 30 00:02:23.080 --> 00:02:25.319 to try to make a concentrate there of the information. I do not know 31 00:02:25.400 --> 00:02:31.159 if there is any preamble before the year because I would like to quickly present 32 00:02:31.159 --> 00:02:34.280 a summary of your looks and allow me to do so. Thank you. 33 00:02:34.360 --> 00:02:37.199 I' m going to do it quickly, because the truth is a very 34 00:02:37.199 --> 00:02:42.439 long look. So try to make a summary. But good. Dr balamlan 35 00:02:42.520 --> 00:02:46.199 Mobile is a graduate of the Faculty of Law at the Universidad Autónoma de México, 36 00:02:46.879 --> 00:02:50.080 state in the university city. He also has postgraduate studies in taxes by 37 00:02:50.199 --> 00:02:53.800 the Universidad del Libre de Derecho post graduate in surveys of the Instituto Tecnológico Autónoma 38 00:02:53.840 --> 00:02:58.599 de México. He obtained the diploma of the International Tocsation Course and left by 39 00:02:58.599 --> 00:03:01.639 Harvard University with the TAM and with master' s degree in administrative and fiscal 40 00:03:01.639 --> 00:03:06.840 law, customs law and foreign trade law and the right of amparo and fundamental 41 00:03:06.879 --> 00:03:09.280 rights, all subject to honorary convention. It specializes in foreign trade at the 42 00:03:09.280 --> 00:03:13.719 Postgraduate Studies Unit of the Law Faculty of UNAM and in the teaching of the 43 00:03:13.759 --> 00:03:17.560 Law of the National Bar of Lawyers. Both cats obtained as an honorary scone, 44 00:03:19.599 --> 00:03:23.000 Doctor of Law from the Pan American University, Doctor of Customs Law from 45 00:03:23.000 --> 00:03:27.719 the University Center of Legal Studies, both obtained with honorary mention and candidate for 46 00:03:27.719 --> 00:03:30.840 Doctor of Law from the University of Salamanca of Spain. In addition, he 47 00:03:30.840 --> 00:03:32.960 was an adviser to Foreign Trade and Customs by the Under- Secretary for Revenue 48 00:03:34.000 --> 00:03:38.159 of the Secretariat of the Cid and Public Credit, as well as to the 49 00:03:38.159 --> 00:03:42.400 President of the Tax Administration Service. Highlighting its participation in the coordination and elaboration 50 00:03:42.439 --> 00:03:46.599 of reforms to customs and foreign trade legislation. And, well, then, 51 00:03:46.719 --> 00:03:50.800 he has also been author of various books such as Law and prosecutorial and customs 52 00:03:50.800 --> 00:03:54.800 processing, edited by the editors Noboom Parabration Customs, by the University Center of 53 00:03:54.840 --> 00:04:00.960 Litegiaduanero Legal Studies, to mention some and also has liverno those publications by the 54 00:04:00.039 --> 00:04:05.080 newspaper Economist, as well as pesilitated magazines in fiscal matters and how it is 55 00:04:05.120 --> 00:04:09.919 foreign. Excuse me for summarizing if I don' t have a good time, 56 00:04:10.000 --> 00:04:15.520 please, the abur amirable program for which we bore you. My Daniel, 57 00:04:15.279 --> 00:04:19.519 then, well, well, thanks to I' m going to start 58 00:04:19.639 --> 00:04:26.079 by the subject for the time, waiting wholeheartedly for this to serve you and 59 00:04:26.120 --> 00:04:31.600 try to give you a little introduction. Thank you so much. When in 60 00:04:31.959 --> 00:04:36.959 the years of ninety- six it is published ninety- five ninety- six 61 00:04:36.959 --> 00:04:42.759 the new customs law is published. Obviously, it came with all the dynamics 62 00:04:42.959 --> 00:04:48.519 of the GAD issue, with all these important changes that came or came, 63 00:04:49.240 --> 00:04:57.600 but immediately they realized that there was a subject that had remained a bit in 64 00:04:57.639 --> 00:05:01.560 the inkwell that, while there was a chapter designed or determined so that or 65 00:05:01.759 --> 00:05:09.600 called the pleasant base, the truth is that there was no dynamic, a 66 00:05:11.519 --> 00:05:16.079 protocol to try to control, attack and, above all, try to question 67 00:05:16.680 --> 00:05:26.879 those importers whose values of their goods were questioned, in a reasonable doubt before 68 00:05:26.879 --> 00:05:34.240 the customs authority. This situation was already contemplated or is already contemplated in the 69 00:05:34.279 --> 00:05:41.120 value agreement. The value agreement in Article 17 allows the customs authorities to doubt 70 00:05:41.120 --> 00:05:46.639 the value of the goods and, from that moment on, to initiate a 71 00:05:47.199 --> 00:05:55.560 series of questions, of approaches with the importer to try to really explain if 72 00:05:55.600 --> 00:06:00.600 the value at the customs office they are declaring is true and obviously there is 73 00:06:01.079 --> 00:06:09.680 no issue involved with a question of commercial fraud. But this situation was not 74 00:06:09.759 --> 00:06:14.439 reflected in the customs law. That is to say, the customs law did 75 00:06:14.480 --> 00:06:25.160 not at that time have a legal precepts that would allow it to attack head 76 00:06:25.160 --> 00:06:28.560 - on. It was not until a reform in nine hundred and ninety- 77 00:06:29.399 --> 00:06:35.720 nine that two fractions were added to article one hundred and fifty- one of 78 00:06:35.839 --> 00:06:41.199 the law that just spoke of the precautionary seizure of goods and from there, 79 00:06:41.319 --> 00:06:46.240 in the seventh fraction, a mechanism was created just to try to combat the 80 00:06:46.279 --> 00:06:51.839 subject of undervaluation, and this was like the first outline that was given within 81 00:06:51.839 --> 00:07:00.000 the public administration, already with a legal basis to be able to attack this 82 00:07:00.000 --> 00:07:06.759 question. However, there began to be reforms or issues that went hand in 83 00:07:06.800 --> 00:07:15.639 hand to try to deal directly with operations with valuation problems or with problems of 84 00:07:15.720 --> 00:07:25.240 their valuation or billing, as is also known. This situation was walking in 85 00:07:25.279 --> 00:07:29.639 time, from my point of view, very slowly and was achieved even in 86 00:07:29.839 --> 00:07:35.519 the Customs Law Regulation, adding some documents or some things that importers would have 87 00:07:35.560 --> 00:07:44.000 to prove so that at least the customs authority would be calm and it would 88 00:07:44.519 --> 00:07:57.079 be feasible that it could provide certain elements or certain data. I' ve 89 00:07:57.160 --> 00:07:59.199 got a presentation of a single little Daniela leaf. I don' t know 90 00:07:59.199 --> 00:08:03.360 if they can help me share it or put it in. It' s 91 00:08:05.879 --> 00:08:13.600 a single film, but I want to put it on because it' s 92 00:08:13.720 --> 00:08:18.839 deliberately inverted one of the elements I want to start sharing with you. But 93 00:08:18.959 --> 00:08:24.240 the truth is that, within the SAT itself and within the General Customs Administration, 94 00:08:24.319 --> 00:08:31.240 an area of opportunity has already begun to emerge, let us say so, 95 00:08:31.439 --> 00:08:37.000 an area of important control, which began to yield certain revenues, because 96 00:08:37.080 --> 00:08:43.120 the authorities each time they determined an administrative procedure in customs matters concerning value. 97 00:08:43.320 --> 00:08:50.440 The result is that importers were opening up to the infringement, i e very 98 00:08:50.480 --> 00:09:01.039 few companies were actually defending or trying to contribute more to the issue of value. 99 00:09:01.120 --> 00:09:07.000 As time went by. It became apparent that this type of collusion was 100 00:09:07.399 --> 00:09:16.080 already common between suppliers and importers themselves, and in some cases it was found 101 00:09:16.120 --> 00:09:22.960 that importers themselves constituted companies abroad anywhere, provided that they were abroad to be 102 00:09:24.039 --> 00:09:33.519 owned by these companies, provided that they did not appear. Let' s 103 00:09:33.519 --> 00:09:37.639 say that in the scriptures or a subject like that as face- to- 104 00:09:37.799 --> 00:09:43.039 face partners, in such a way that there was an almost perfect shielding for 105 00:09:43.399 --> 00:09:50.279 the subject of the foreign trade operation, because when the authorities asked the one 106 00:09:50.399 --> 00:09:52.679 who had sold, because this supplier actually gave a c or gave a OK 107 00:09:52.679 --> 00:09:54.919 to the information. If you help me with the psycho, just the next 108 00:09:54.919 --> 00:10:03.360 one, thank you, very bad. So what I intend with this conversation, 109 00:10:03.440 --> 00:10:09.200 which I would like us to have, is that, while it is 110 00:10:09.000 --> 00:10:16.159 true that the Authority has been determined in recent years to control the customs value 111 00:10:16.159 --> 00:10:24.000 of the goods, so too is it that it has begun to request documents 112 00:10:24.039 --> 00:10:31.919 and certain types of legal acts or situations that are around the sale of the 113 00:10:31.440 --> 00:10:37.080 goods that is not fully regulated and that, as it is not completely regulated, 114 00:10:37.360 --> 00:10:43.600 it is worth keeping in mind, because today, these points that we 115 00:10:43.639 --> 00:10:46.519 are going to see, especially the first five. What we are going to 116 00:10:46.559 --> 00:10:56.320 see is what a customs and tax authority is normally asking for, at least 117 00:10:56.399 --> 00:11:01.120 so that a company can pass the test of worth or try to bring in 118 00:11:01.120 --> 00:11:05.600 elements. What I try to explain in this talk that we are going to 119 00:11:07.000 --> 00:11:13.360 have is those documents and those actions that I recommend precisely in order to try 120 00:11:13.879 --> 00:11:16.799 to provide their operation and, in case they do not have them in the 121 00:11:16.879 --> 00:11:24.919 terms in which they are suggested, because it simply becomes a bit of a 122 00:11:24.960 --> 00:11:30.679 conscience, to open their conscience to think that probably some of the things that 123 00:11:30.879 --> 00:11:35.879 I say might sound a little exaggerated, but that over time, not only 124 00:11:35.000 --> 00:11:39.960 as a public official that I controlled the subject of valuation, but also as 125 00:11:39.000 --> 00:11:45.080 a company lawyer, I have realized that the authorities are constantly asking for the 126 00:11:45.120 --> 00:11:48.120 following documents that we are going to see. The first point I told you 127 00:11:48.159 --> 00:11:52.600 is a little invested, but I want to deal with it deliberately is that, 128 00:11:52.960 --> 00:11:56.000 as you well know and the truth is very curious. And well, 129 00:11:56.039 --> 00:12:01.639 who better if in a little while my dear teacher, could give us then 130 00:12:01.759 --> 00:12:05.080 teach us a little bit about it. But it seems to me that, 131 00:12:05.600 --> 00:12:11.759 by logic, international trade has never been based or has as a responsibility to 132 00:12:11.879 --> 00:12:16.759 subscribe to an international sales contract, that is, the dynamism of foreign trade. 133 00:12:16.639 --> 00:12:20.720 It seems like he never made it mandatory for them to have a contract. 134 00:12:20.879 --> 00:12:22.919 I haven' t found, honestly, maybe I need to bet well, 135 00:12:24.440 --> 00:12:28.799 but I haven' t found a place where there is the obligation on 136 00:12:28.919 --> 00:12:33.080 the part of the buyer and the seller and this international transaction that there is 137 00:12:33.679 --> 00:12:37.799 a contract, then this first contract I' m going to leave it right 138 00:12:37.799 --> 00:12:41.320 now. So because I' m gonna round it up. I believe that 139 00:12:41.399 --> 00:12:46.440 with the whole idea, but what Article 80 and one of the Rules of 140 00:12:46.600 --> 00:12:52.440 Procedure tells us, which has been a medium way in which whether it came 141 00:12:52.879 --> 00:12:56.080 into force or not, is that there must indeed be a contract. But 142 00:12:56.480 --> 00:12:58.519 this situation of what must be a contract, I think is not an obligation 143 00:12:58.639 --> 00:13:05.000 or obligation. It would be a desirable matter for them to have a contract. 144 00:13:05.440 --> 00:13:07.960 It would be like a first comment. The second point, which is 145 00:13:09.039 --> 00:13:13.480 very important, where I have noticed that there are many errors on the part 146 00:13:13.679 --> 00:13:22.240 of importers and more than mistakes it seems to me that in some cases the 147 00:13:22.279 --> 00:13:31.919 companies have deliberately done so, because they are not completely sincere, they are 148 00:13:31.960 --> 00:13:39.440 not completely reliable, because it has touched me many times that the companies at 149 00:13:39.799 --> 00:13:45.480 the time of telling the customs people what is being done the operation that for 150 00:13:45.519 --> 00:13:50.799 customs valuation purposes, we must remember that within Article sixty- five of the 151 00:13:50.799 --> 00:13:58.960 law refer that, among other things, transport costs are part of the value 152 00:13:58.960 --> 00:14:01.480 in the back of the goods. Therefore, they increase to the value. 153 00:14:03.320 --> 00:14:09.919 So inconterme is very important and it seems to me honestly that many companies first 154 00:14:11.039 --> 00:14:16.200 do not know exactly what all five ters consist of. But basically it seems 155 00:14:16.960 --> 00:14:20.080 to me that when they tell them that they have to increase the value, 156 00:14:20.120 --> 00:14:26.159 and that, they actually invent customs people to say that I put mincoter or 157 00:14:26.200 --> 00:14:31.080 they tell their supplier to put an incompetent. Let' s say it' 158 00:14:31.200 --> 00:14:35.120 s more fit for the operation that' s there, but I' d 159 00:14:35.120 --> 00:14:39.440 just like to remember the best in three stages. We have a first incotert 160 00:14:39.519 --> 00:14:45.759 which is with material delivery of the merchandise at the factory, which is xt 161 00:14:45.759 --> 00:14:52.559 Works. We have another incompetent of the most used, although obviously there is 162 00:14:52.559 --> 00:14:56.519 already more, but of the most used, which is put on the boat 163 00:14:56.519 --> 00:15:01.840 ' s embroiderment, which implies that the seller, within the price is being 164 00:15:01.879 --> 00:15:09.960 forced to send them to the port of dispatch, to do the corresponding customs 165 00:15:09.000 --> 00:15:18.720 formalities and to put them on the embroidered bar And finally we have an incoter 166 00:15:18.759 --> 00:15:20.440 that, I repeat, there are several, but the one that is also 167 00:15:20.840 --> 00:15:31.120 used a lot, which is the safe cost and freight c if And this 168 00:15:31.200 --> 00:15:33.440 incoter determines that within the price has to be included the freight and, in 169 00:15:33.480 --> 00:15:35.840 their case, the insurance, so that the determination of the lincoter is one. 170 00:15:37.440 --> 00:15:43.120 It is a possible point of the most important, where the authority stops 171 00:15:43.200 --> 00:15:50.039 to thoroughly review the operation and tries to ask the company just how the operation 172 00:15:50.120 --> 00:15:58.360 was done. And many times they fall into mistakes because they' re possibly 173 00:16:00.200 --> 00:16:03.840 declaring an incoter that I don' t know exactly how they' re hiring 174 00:16:03.840 --> 00:16:07.919 the seller. This is what I have to do with many customers who have 175 00:16:08.200 --> 00:16:14.519 audited that the customer the company, the supplier delivers it to the factory, 176 00:16:14.879 --> 00:16:18.919 but they put a fog for example. Then we have to understand that all 177 00:16:19.039 --> 00:16:26.120 the expenses incurred from the time the goods leave the factory to put it in 178 00:16:27.399 --> 00:16:33.799 port would also have to be determined as incremental, because that has a lot, 179 00:16:33.799 --> 00:16:37.240 a lot of cost. For example, I' ve been seeing several 180 00:16:37.279 --> 00:16:41.240 operations in Vietnam lately. Vietnam is a country let' s say it' 181 00:16:41.679 --> 00:16:44.360 s like a pear forgive me because I' m, I' m not. 182 00:16:44.600 --> 00:16:51.120 But then and the most important ports are down and it costs much more 183 00:16:51.200 --> 00:16:56.159 to move the goods from the factories to the port than is worth the sea 184 00:16:56.200 --> 00:17:03.640 freight from the ports of departure from Vietnam to any port in the Pacific, 185 00:17:04.039 --> 00:17:08.559 that is, from Mexican customs. So it is very important, within what 186 00:17:08.599 --> 00:17:15.519 I recommend, that you give yourself the task of determining perfectly what is the 187 00:17:15.559 --> 00:17:19.960 term of the international contract you are doing, because this implies that you can 188 00:17:21.440 --> 00:17:29.079 determine an omission of contributions, even why not say it here that also within 189 00:17:29.799 --> 00:17:37.720 the determination of the lincoter, because we have to know that many times the 190 00:17:37.799 --> 00:17:42.720 sellers condition, condition the sales to the payment of the royalties, to the 191 00:17:42.759 --> 00:17:49.119 payment of a fee. This situation, too, in terms of Article 65 192 00:17:49.160 --> 00:17:53.240 of the Vanera Act, is also an increaseable one, and it seems to 193 00:17:53.279 --> 00:18:02.839 me that this is another point that many companies do not consider correctly for customs 194 00:18:02.880 --> 00:18:07.920 purposes, but they do consider it for income tax purposes. What the sa 195 00:18:07.000 --> 00:18:15.480 does very commonly is to review those companies that are paying royalties abroad and immediately 196 00:18:15.519 --> 00:18:21.400 fix what type of incoter or if they are increasing the customs value of the 197 00:18:21.440 --> 00:18:26.880 goods, because it has to be a mirror. This is what you are 198 00:18:26.960 --> 00:18:32.960 really paying for what you are actually paying for royalties or this kind of an 199 00:18:34.839 --> 00:18:41.640 additional payment, which is a condition of sale by the supplier. This situation 200 00:18:41.880 --> 00:18:49.960 has been sincerely little observed, little cared for by the companies. I have 201 00:18:51.079 --> 00:18:56.599 constantly touched on companies I repeat that they do have to pay royalties abroad, 202 00:18:56.200 --> 00:19:00.279 but that they only reflect them in going on rents, say, pay it 203 00:19:00.359 --> 00:19:06.119 and there they determine they make the corresponding retention in their case. But don 204 00:19:06.799 --> 00:19:12.240 ' t turn to the issue of general import tax, because just those payments, 205 00:19:14.119 --> 00:19:18.799 those payments that are made with that periodicity, would have implied that, 206 00:19:18.000 --> 00:19:22.000 at least once a year, companies would have to make a global and pediment, 207 00:19:22.119 --> 00:19:26.920 an adjustment in the customs value of the goods to pay that remnant or 208 00:19:26.039 --> 00:19:30.480 that difference that they have from the general impulse of import, in their book 209 00:19:30.599 --> 00:19:36.000 case, then in the determination of the lincoter, because it seems to me 210 00:19:36.039 --> 00:19:41.680 that the issue of whether there is regality or not must also come implicit and 211 00:19:41.720 --> 00:19:48.559 that just these royalties or all that subject should be included right in the international 212 00:19:48.640 --> 00:19:55.319 purchase agreement or perfectly detailed somewhere. And that leads me to point three or 213 00:19:55.400 --> 00:20:02.079 the next that we have in that order and what I have noticed is that 214 00:20:02.119 --> 00:20:08.559 international trade between companies is completely dynamic, but very messy. Why very messy, 215 00:20:10.200 --> 00:20:15.640 because, for example, there are purchase orders or orders of goods, 216 00:20:15.200 --> 00:20:22.279 but not always in this purchase order are perfectly detailed the goods and most importantly, 217 00:20:22.559 --> 00:20:30.440 the price is not perfectly detailed. That is, it seems that the 218 00:20:30.160 --> 00:20:36.319 price is implied in the sale of the goods, in the purchase order. 219 00:20:37.400 --> 00:20:42.680 But for customs purposes, it is vitally important and vitally necessary that, when 220 00:20:42.680 --> 00:20:48.599 this type of operation is carried out, it begins to document from that moment 221 00:20:48.720 --> 00:20:53.319 what the cost or the price of the things that are being acquired will be. 222 00:20:56.279 --> 00:21:03.880 When you have an international n n ns contract, it would probably not 223 00:21:03.880 --> 00:21:10.599 be so indispensable, but I do think that you need to perfectly document the 224 00:21:10.599 --> 00:21:14.440 purchase order with the price, pointing out the quantity of goods and the type 225 00:21:14.440 --> 00:21:18.839 of goods. Why, because this is really going to be the agreement of 226 00:21:18.960 --> 00:21:23.519 wills that are going to be held among individuals and that is going to fix 227 00:21:23.599 --> 00:21:30.000 from my point of view, really there is at that time already a price 228 00:21:30.160 --> 00:21:33.799 paid or payable. This is also Mexican law, like the value agreement. 229 00:21:36.400 --> 00:21:42.279 He tells us that the customs value can be an unpaid agreed price, i 230 00:21:42.519 --> 00:21:51.119 e trusted. So this is very important. Let me use this word as 231 00:21:51.160 --> 00:21:56.400 colloquial as it is called as trust. Why. Because, fortunately, the 232 00:21:56.519 --> 00:22:03.640 law, the international agreement well says that it is enough for individuals to have 233 00:22:03.640 --> 00:22:11.200 an understanding, to have an agreement of wills so that precisely from there the 234 00:22:11.240 --> 00:22:15.279 customs value of the goods arises, provided, obviously, there was no link. 235 00:22:15.359 --> 00:22:18.680 And a number of things that I don' t think are relevant right 236 00:22:18.759 --> 00:22:23.119 now. But I think what companies don' t do properly is right. 237 00:22:23.359 --> 00:22:27.960 And there it is. I' d like you to believe that I want 238 00:22:29.079 --> 00:22:32.519 to generalize because when I' m going to audit some companies they always have 239 00:22:32.519 --> 00:22:36.000 a mess about this. When I ask them to document an operation, they 240 00:22:36.920 --> 00:22:41.440 take out a pediment, an invoice and a statement of account and, in 241 00:22:41.559 --> 00:22:48.279 my view, they are not sufficient elements to determine in a concrete way and, 242 00:22:48.440 --> 00:22:52.160 above all, for the purpose of an audit by the authorities. Yes, 243 00:22:52.240 --> 00:22:59.160 indeed, that was the way it was agreed, why there is more. 244 00:23:00.400 --> 00:23:06.240 There is one very important point that I have also noticed in the operations 245 00:23:06.279 --> 00:23:15.799 of the companies and is that generally companies do not pay in full the value 246 00:23:15.880 --> 00:23:23.519 that is indicated on an invoice, but make payments on account of or advances 247 00:23:23.599 --> 00:23:29.839 and start to see as a revolving fund, where there are operations, where 248 00:23:29.880 --> 00:23:34.079 there are invoices. I' m going to make up a hundred or two 249 00:23:34.119 --> 00:23:40.079 hundred thousand dollars and it turns out that they deposited five hundred zero because the 250 00:23:40.079 --> 00:23:41.440 company says it' s to pay an advance. You' re paying invoice 251 00:23:41.440 --> 00:23:45.240 one, two and three, but when you make those or when you make 252 00:23:45.359 --> 00:23:51.160 deposits abroad, you don' t have the forecast to be saying hey, 253 00:23:51.480 --> 00:23:56.440 because I' m depositing you fifty thousand dollars to pay the invoice to another 254 00:23:56.480 --> 00:24:03.400 fifty zero for invoice b another hundred zero because I want to anticipate you to 255 00:24:03.480 --> 00:24:06.599 give you an advance to go in for production. That' s what the 256 00:24:07.160 --> 00:24:11.319 guy' s model is. It seems to me that where businesses are much 257 00:24:11.440 --> 00:24:17.960 more vulnerable and I have noticed that the customs authorities obviously reject them, the 258 00:24:18.000 --> 00:24:22.640 issues of paid prices, because they generally do not fit the amounts they are 259 00:24:22.640 --> 00:24:27.039 paying. Against what you say to the bill. It seems to me that 260 00:24:27.279 --> 00:24:32.680 the supervisory authorities, specifically those of the SAT, do more than the National 261 00:24:32.759 --> 00:24:36.920 Customs Agency, because they do it at best with a collection issue and to 262 00:24:36.960 --> 00:24:44.359 try to fake a tax credit. But there really is not a hundred percent 263 00:24:44.480 --> 00:24:48.359 fiderign traceability, because, I repeat, there is a fatura that is worth 264 00:24:48.559 --> 00:24:52.480 a hundred thousand dollars and it turns out that the one that the importer, 265 00:24:53.519 --> 00:25:00.640 that the buyer sends you amounts above these amounts that make it presume to the 266 00:25:02.039 --> 00:25:06.039 authorities that there may be a simulation in the price and that this simulation in 267 00:25:06.119 --> 00:25:14.680 the price would do the times that they are obviously undervaluing or trying to make 268 00:25:14.759 --> 00:25:19.759 a simulation of legal acts, a simulation in terms of value, and that 269 00:25:19.799 --> 00:25:26.440 this is just the part where I have noticed most from the authorities that they 270 00:25:26.839 --> 00:25:30.079 focus on determining and ordering how payments were made abroad, these payments abroad. 271 00:25:34.880 --> 00:25:41.400 And here I would like to confess. I don' t do payments abroad 272 00:25:41.519 --> 00:25:45.839 with any of the companies I advise. But every time I ask them, 273 00:25:47.279 --> 00:25:52.319 they each have a different form. But the most incredible thing is that not 274 00:25:52.359 --> 00:25:56.599 all the amounts that are paid or sent by a currency exchange house or that 275 00:25:56.039 --> 00:26:03.960 the institution that is going to be the transfer abroad does not always receive the 276 00:26:03.039 --> 00:26:10.000 money directly from the company, but it receives important amounts from other companies or 277 00:26:10.039 --> 00:26:15.960 receives significant amounts in cash, that is, it is amazing how it is 278 00:26:15.200 --> 00:26:22.359 a common practice to arrive with a suitcase with money so that these types of 279 00:26:22.400 --> 00:26:26.480 companies make the transfers abroad, which, of course, is a malpractice. 280 00:26:26.000 --> 00:26:30.599 Obviously, even a matter of money laundering could be typified at some point, 281 00:26:30.000 --> 00:26:34.039 but, far from wanting to overdo it in the note, what I would 282 00:26:34.440 --> 00:26:41.200 like it to understand is that in order for an operation to have the correct 283 00:26:41.200 --> 00:26:47.839 traceability, it would have to come out of a transfer of the company' 284 00:26:47.839 --> 00:26:55.960 s bank accounts. Just don Juan let me now, I read your question 285 00:26:56.039 --> 00:27:00.200 in just a minute, and here what I think is very important, that 286 00:27:00.240 --> 00:27:07.480 we really determine how payments are being made abroad, because here is a very 287 00:27:07.720 --> 00:27:11.720 large area of opportunity for companies. I think, I have the experience, 288 00:27:12.720 --> 00:27:18.279 I have the knowledge that so many of the companies that I advise on this 289 00:27:18.720 --> 00:27:26.759 issue have really made a mess, that is, they don' t have 290 00:27:26.759 --> 00:27:29.559 as completely the way to demonstrate how they are paying. And I' ve 291 00:27:29.640 --> 00:27:33.119 come across a couple of companies that, at the end of the day, 292 00:27:33.559 --> 00:27:38.480 a good part of the price ends up being paid by another company abroad that 293 00:27:38.559 --> 00:27:41.039 we don' t know where it comes from. And when I ask because 294 00:27:41.119 --> 00:27:45.400 obviously it' s a sister company or a company when I say sister, 295 00:27:47.640 --> 00:27:52.680 not necessarily that they coincide in the partners, but obviously, because they have 296 00:27:52.759 --> 00:28:00.680 say the same person or someone who is actually owning both companies. Let me 297 00:28:00.720 --> 00:28:04.759 make a parenthesis, he says what his opinion is regarding the fags of ending 298 00:28:04.759 --> 00:28:08.839 and having all the requirements that are required with the manifestation of male. So 299 00:28:08.880 --> 00:28:12.759 look, don Juan, let me, let me first record you in a 300 00:28:14.440 --> 00:28:17.160 very simple way, I hope and then I wrap myself a little more complex. 301 00:28:19.200 --> 00:28:25.920 I am completely ashamed, annoyed with everything that has to do with temporary 302 00:28:26.000 --> 00:28:29.720 imports into our country, because, while it is true, SIMEX companies are 303 00:28:29.759 --> 00:28:33.000 one of the main sources of smuggling in Mexico, because it has also been 304 00:28:33.079 --> 00:28:37.559 due to the lack of control on the part of the SAT authorities and, 305 00:28:37.640 --> 00:28:45.039 obviously, to the permissiveness of the Secretariat of Economy. But that they are 306 00:28:45.079 --> 00:28:49.319 asking for any amount of things like tax payment, tax determination, the issue 307 00:28:49.359 --> 00:28:55.400 of Aliba' s credit and that they are determining manifestations of value or things 308 00:28:55.480 --> 00:29:00.559 when, by the origin of the transformation itself, obviously, the waves are 309 00:29:00.559 --> 00:29:04.880 not sold, they are not sold to these companies that are going to be 310 00:29:04.880 --> 00:29:11.200 a process of production, because, obviously it seems to me a nonsense to 311 00:29:11.359 --> 00:29:18.440 ask them for a series of documents and accreditations when they are not the owners 312 00:29:18.480 --> 00:29:23.039 of the goods and they are saying that as a third party between the buyer 313 00:29:23.119 --> 00:29:29.079 and the seller or the manufacturer who sends them to a transformation process and for 314 00:29:29.119 --> 00:29:37.519 which all this subject they have put locks on all the promotion programs it seems 315 00:29:37.680 --> 00:29:42.960 to me that they are a legal aberration and a way to try to squeeze 316 00:29:42.960 --> 00:29:47.680 companies where they should not, because, moreover, the companies behave badly are 317 00:29:47.720 --> 00:29:51.160 the ones that they try to do this kind of operations. But yes, 318 00:29:51.240 --> 00:29:56.839 I believe that these companies are not or practically pure maquila, if I may 319 00:29:56.839 --> 00:30:00.119 say so, to pure maquila, because it seems to me that they would 320 00:30:00.160 --> 00:30:03.039 not have to ask absolutely anything, as long as they have correct control of 321 00:30:03.079 --> 00:30:07.920 inventories, of the entries and exits of the goods that they are having and 322 00:30:07.960 --> 00:30:11.759 obviously, without losing sight and without getting out of the subject, because the 323 00:30:11.759 --> 00:30:15.880 whole procedure of diminution, which I have also noticed in several matters that I 324 00:30:15.880 --> 00:30:19.119 have carried, that the companies have a lack of control in the matter of 325 00:30:19.160 --> 00:30:23.799 diminution. I don' t know, don Juan, if you want to 326 00:30:25.160 --> 00:30:26.400 open your microphone, or I' ve seen you agree. But thanks for 327 00:30:26.400 --> 00:30:32.240 the question, I do think it' s something. It' s completely 328 00:30:32.240 --> 00:30:37.039 absurd. But the reality is that when I tell some customers that we can 329 00:30:37.160 --> 00:30:41.680 try some protection or some means of defense, well, these companies are least 330 00:30:41.680 --> 00:30:45.920 interested in problems with authority or think they' re going to have some subsequent 331 00:30:47.000 --> 00:30:51.720 act of control or they' re hiding something. Or if they' re 332 00:30:51.720 --> 00:30:55.000 hiding it, because they don' t want to ventilate, then they kind 333 00:30:55.039 --> 00:31:00.640 of try to do it a little bit more, because trying to give a 334 00:31:00.640 --> 00:31:03.279 fulfillment, even if it' s an absurd issue. Not well, the 335 00:31:03.319 --> 00:31:07.480 payment abroad, then it is to serve you. To see José de Juan 336 00:31:07.519 --> 00:31:11.640 Miguel, great pleasure and thanks. It says in a company. I like 337 00:31:11.759 --> 00:31:18.240 company, it' s whoever pays the freighter to Ver Pérez cut me off. 338 00:31:18.359 --> 00:31:29.519 Says? Says? Says? It says," Let me because it 339 00:31:29.559 --> 00:31:30.799 doesn' t say the company in America" The holding company is the one 340 00:31:30.839 --> 00:31:33.920 who pays for the international flet. First question, freight should be included as 341 00:31:34.240 --> 00:31:41.119 an increaseable. The truth is, in the pure, in the strict sense, 342 00:31:41.200 --> 00:31:49.039 yes, but eye, there is no increase between countries that are bordering. 343 00:31:51.279 --> 00:31:56.759 Then I' d say to you first of all that I wouldn' 344 00:31:56.880 --> 00:32:00.839 t increase anything, because you' re putting it on a guard to cross. 345 00:32:00.440 --> 00:32:04.440 And then, as there was no greater, greater freight issue. I 346 00:32:04.559 --> 00:32:09.039 believe that freight will not have to be increased in these operations. But that 347 00:32:09.079 --> 00:32:15.640 ' s my opinion, don Juan Miguel, and I think it might be 348 00:32:15.680 --> 00:32:19.480 a little casuistic. That' s the question. Says b is the company 349 00:32:19.480 --> 00:32:24.039 IMEX because it was an emergency at the plant. The holding company is the 350 00:32:24.079 --> 00:32:27.559 one who pays the freight in boat time and form. In which case they 351 00:32:27.599 --> 00:32:30.960 should include the fet as increasing them. Well, I repeat to you the 352 00:32:30.079 --> 00:32:36.559 increments in terms of the law must be added to the price in all cases, 353 00:32:37.000 --> 00:32:39.480 because that says article sixty- five, that is, by Ministry of 354 00:32:39.559 --> 00:32:45.240 Law. There is an increase in value, but it is nothing else in 355 00:32:45.279 --> 00:32:50.200 the example you are setting, because we are with countries that are adjacent and 356 00:32:50.240 --> 00:32:55.279 then, in that case, we should take care of it within the contract, 357 00:32:55.960 --> 00:33:00.400 for I would suggest, although it is a bit typical, but then, 358 00:33:00.759 --> 00:33:04.960 to make a col contract where it was a fs or, a post 359 00:33:05.000 --> 00:33:07.079 on the border, American border to cross. And that would, of course, 360 00:33:07.720 --> 00:33:12.319 be part of the invoice, of this invoice which must, as you 361 00:33:12.440 --> 00:33:15.960 know also, be the subject of the method of value and all that because 362 00:33:16.000 --> 00:33:20.519 it is also a very, very, very ethereal issue in the topic of 363 00:33:20.519 --> 00:33:24.839 IMIX and has determined by a criterion of the SAT itself that it must put 364 00:33:24.880 --> 00:33:29.359 criterion number six, which is the last resort that should not be called that 365 00:33:29.440 --> 00:33:35.799 too. But that' s how we know it colloquially. So, including 366 00:33:35.880 --> 00:33:40.160 your question, I think there should be no freight between these cases, because 367 00:33:40.160 --> 00:33:45.799 they are border with border, but if it shouldn' t be, I 368 00:33:45.839 --> 00:33:50.039 think it should be included in the value of the goods, in the understanding 369 00:33:50.079 --> 00:33:52.480 that the value of the goods will be to determine the IJI and, in 370 00:33:52.720 --> 00:33:57.559 any case, the VAT that will be, because temporarily there determined in annex 371 00:33:57.759 --> 00:34:02.279 thirty and with the credit that the imex have and is that they have it 372 00:34:02.279 --> 00:34:07.440 and good of this determination of how much goods. But from my point of 373 00:34:07.519 --> 00:34:14.400 view, honestly it is. I think the increments are part of the price. 374 00:34:15.360 --> 00:34:17.960 I don' t know if I leave it with a wider doubt or 375 00:34:17.960 --> 00:34:23.159 if anyone of the comrades who wants to give their point of view, I 376 00:34:23.159 --> 00:34:30.559 would love to be helped, not if they want it with all confidence. 377 00:34:30.639 --> 00:34:37.159 This is for we are among friends and to try to share knowledge. Well, 378 00:34:38.719 --> 00:34:42.840 if there' s no further comment. Thank you very much for the 379 00:34:42.840 --> 00:34:47.559 question. I want to continue to insist on the issue of payment abroad and, 380 00:34:47.599 --> 00:34:52.599 obviously, on the increaseables that we have been in this. Let' 381 00:34:52.599 --> 00:35:00.519 s say that, walking at these two points, let' s understand by 382 00:35:00.639 --> 00:35:06.239 increasing those costs that the importer has to incur in order to transfer the goods 383 00:35:06.239 --> 00:35:08.679 to national territory. And this, of course, we can call it or 384 00:35:08.719 --> 00:35:14.360 we can see it in a matter of freight freight freight and insurance that are 385 00:35:15.119 --> 00:35:22.159 normally paid, where there is a bit of distortion and where there has been 386 00:35:22.199 --> 00:35:25.480 even greater fraud on the part of large companies, is just the issue of 387 00:35:25.599 --> 00:35:31.559 royalties or royalties. At this point I would like to make a big parenthesis 388 00:35:31.599 --> 00:35:39.079 to tell you that in the value agreement in the international aqueoyo that derives from 389 00:35:39.159 --> 00:35:47.239 Article 7 of the Treaty, it is determined that there are two bodies that 390 00:35:47.239 --> 00:35:50.599 protect all compliance with the issues of value. One of them is the Customs 391 00:35:50.800 --> 00:35:55.480 Assessment Committee, which is part of the WTO and which basically brings together customs 392 00:35:55.880 --> 00:36:01.719 directors from around the world who are part of the WTO. And another specialized 393 00:36:02.320 --> 00:36:08.800 technical body called the Technical Evaluation Committee, which is sponsored by the WCO. 394 00:36:10.800 --> 00:36:16.679 This is where the countries send the consultations, which have to do with certain 395 00:36:17.280 --> 00:36:23.480 operations carried out by the companies, just trying to determine a homogeneous criterion of 396 00:36:23.719 --> 00:36:30.960 the operations and where it has been found that there is much more complexity and 397 00:36:30.960 --> 00:36:35.480 more, and they have expressed more opinion on this issue to this Technical Committee 398 00:36:35.480 --> 00:36:38.880 of value in its various opinions that I recommend to them on occasion to look 399 00:36:38.960 --> 00:36:45.039 for them on the Internet, that they are already public will be a little 400 00:36:45.599 --> 00:36:50.519 secret, but there are these advisory opinions are very important and the Technical Committee 401 00:36:50.599 --> 00:36:54.119 of Value, of which it has determined opinions is of the royalties. So 402 00:36:55.159 --> 00:36:59.960 let' s understand that when we' re talking about a big company or 403 00:37:00.000 --> 00:37:06.920 companies s NS, medium or large, almost all, almost all are selling 404 00:37:07.000 --> 00:37:14.800 products that are with trademarks and that, in this case, many of the 405 00:37:14.920 --> 00:37:19.280 sellers condition the sale of the product to a royalty payment. And this would 406 00:37:19.280 --> 00:37:23.760 be, let' s say, the most important condition for royalties to be 407 00:37:23.760 --> 00:37:28.239 increased. This is what the law says and the agreement is that when royalties 408 00:37:28.320 --> 00:37:35.079 are established as a condition of sale, when the seller conditions the sale of 409 00:37:35.679 --> 00:37:39.920 the product at a price, but there is a later payment that is normally 410 00:37:40.000 --> 00:37:45.400 fixed for a semi- annual manner or for the sales that there are. 411 00:37:45.880 --> 00:37:49.119 Well, this is very important, very important. Doctor, I don' 412 00:37:49.199 --> 00:37:51.960 t know if you wanted to ask anything. It' s just that I 413 00:37:52.000 --> 00:37:53.320 saw it with my hand, thank you, sorry, I saw it with 414 00:37:54.800 --> 00:38:02.559 my hand, then raising this issue of royalties is very important and I' 415 00:38:02.760 --> 00:38:06.559 ve noticed with big companies for the last three or four years. I have 416 00:38:06.679 --> 00:38:10.320 been called by many of my fellow Camil friends to help you with this issue, 417 00:38:12.760 --> 00:38:16.960 because the SAT has found through good in the General Administration of External Trade 418 00:38:17.000 --> 00:38:24.880 Audit. He has found a great gap or a great beta of acts of 419 00:38:24.880 --> 00:38:34.000 control, precisely on the subject of royalties and almost all have been favorable. 420 00:38:34.119 --> 00:38:37.480 Right now, I' m answering Beatrice' s license for a moment. 421 00:38:38.079 --> 00:38:44.519 Thank you. Then it' s very important. It is very important that 422 00:38:45.079 --> 00:38:49.719 you who are in foreign trade, in companies like Aboba Empresa, always meet 423 00:38:49.800 --> 00:38:54.519 with the financial area, with the accounting area, which are usually not the 424 00:38:54.599 --> 00:39:01.239 same to ask precisely if the goods or products you are marketing are subject to 425 00:39:01.320 --> 00:39:08.920 some condition by the supplier. It has touched me sincerely that these royalties even 426 00:39:09.000 --> 00:39:13.559 hide and are paid in another way, they are not paid there as in 427 00:39:13.760 --> 00:39:17.320 the dark, because they do know that they have to increase the price, 428 00:39:17.920 --> 00:39:23.920 but they can be an understanding, but that these amounts are not correctly declared. 429 00:39:24.079 --> 00:39:29.639 Or this issue of royalties is already an issue of one that can obviously 430 00:39:29.639 --> 00:39:36.760 generate a contribution mission with an important tax credit. And the most representative thing 431 00:39:36.800 --> 00:39:42.239 you should know is that, of course, the authorities are auditing for tax 432 00:39:42.320 --> 00:39:49.679 purposes. Not then has I been touched by companies that bring these Walt Disney 433 00:39:49.960 --> 00:39:53.480 logos or that bring or let them print or market the soccer shirts that everyone 434 00:39:53.519 --> 00:39:59.559 in Mexico likes to be wearing. And a lot of these things where they 435 00:39:59.599 --> 00:40:06.320 really did know they had to pay the royalties, but they made really very 436 00:40:06.519 --> 00:40:12.119 dark contracts in the spirit of not paying it or doing things like that with 437 00:40:12.159 --> 00:40:17.480 tax credits for companies above fifty or eighty million pesos at least. So yes, 438 00:40:17.679 --> 00:40:22.639 this subject seems to me of the utmost importance, and that' s 439 00:40:22.719 --> 00:40:27.360 why I wanted to talk about it. Now I' m wondering Betty Torres 440 00:40:27.400 --> 00:40:30.159 what can be done when there are discounts on bills if customs doesn' t 441 00:40:30.159 --> 00:40:32.400 accept them. Well, look what I' d have to do first, 442 00:40:32.559 --> 00:40:37.280 Beatriz, is that this is perfectly documented. I mean, the discounts. 443 00:40:37.840 --> 00:40:44.199 Discounts are used, they are called bonuses, credit notes, but there has 444 00:40:44.239 --> 00:40:52.440 to be precisely a document that can prove just this difference in terms of the 445 00:40:52.480 --> 00:40:58.039 original price of the invoice or preferably that the invoice already comes with the discount 446 00:40:58.119 --> 00:41:02.840 applied and that is perfectly determined in the beast. Yes, it goes any 447 00:41:02.960 --> 00:41:09.320 discount or any value that is perfectly credited between the buyer and the seller is 448 00:41:09.440 --> 00:41:15.360 accepted by the law, probably not by the authorities, but that is where 449 00:41:15.480 --> 00:41:19.679 we will unfortunately have to enter into a litigation process in your case. But 450 00:41:19.880 --> 00:41:22.679 if it' s important it says besides royalties, you could share them, 451 00:41:22.719 --> 00:41:27.400 according to your experience, some other kind. Well, look at the augmentables. 452 00:41:28.280 --> 00:41:32.960 For example, I have a customer who has an annual insurance for theft, 453 00:41:34.239 --> 00:41:37.239 for any kind of disaster he has and who, of course, by 454 00:41:37.320 --> 00:41:40.280 the way now with this issue in Acapulco, because I think he was one 455 00:41:40.320 --> 00:41:46.280 of the few who had all their stores insured on this subject. So there 456 00:41:47.199 --> 00:41:52.840 are global insurances that have the companies alberto and obviously, when it comes to 457 00:41:53.000 --> 00:42:01.119 it or when the policy covers the marine casualties, or that the goods, 458 00:42:04.840 --> 00:42:07.440 always increase them And how good is your question, because, like I go, 459 00:42:07.440 --> 00:42:13.440 a little fast, but always the increments are up to the port of 460 00:42:13.440 --> 00:42:16.840 destination, that is, already the expenses incurred by a company from the customs, 461 00:42:17.280 --> 00:42:22.000 the warehouse or the distribution center, because they are no longer part of 462 00:42:22.039 --> 00:42:30.159 But basically let us stay in safe freight, rights or royalties or as they 463 00:42:30.199 --> 00:42:36.079 are known internationally as royalties. That would be my answer now. Another point 464 00:42:36.119 --> 00:42:39.840 that is very important is not only how you pay abroad, but what I 465 00:42:39.880 --> 00:42:45.800 do not ever see is that there is a confirmation of payments. That is, 466 00:42:45.320 --> 00:42:50.880 I send so much money to the supplier, but there' s no 467 00:42:51.000 --> 00:42:53.880 e- mail back where I say. I got that$ 100, 000 468 00:42:53.960 --> 00:42:59.280 and I' m going to apply it this way, according to your instructions, 469 00:42:59.440 --> 00:43:04.639 that is, let' s remember that I' m suggesting that at 470 00:43:04.719 --> 00:43:08.159 the time of paying not only the money is sent, but there is an 471 00:43:08.159 --> 00:43:10.360 explanation to be put as a reference. I am paying you such an invoice 472 00:43:10.400 --> 00:43:15.079 or so much of such invoice, but I also recommend from the supplier that 473 00:43:16.039 --> 00:43:21.039 there be a response confirming payment of the goods. This seems to me to 474 00:43:21.639 --> 00:43:30.760 be very important all these points. It would be desirable to have all this 475 00:43:30.840 --> 00:43:37.119 in an international sales contract. And I have already proposed to several of my 476 00:43:37.199 --> 00:43:39.840 clients in recent years, and we have done so, as there are sales 477 00:43:39.920 --> 00:43:47.920 contracts. But curiously and I have a recent customer who has a very important 478 00:43:47.920 --> 00:43:52.840 subject, because he says that the merchandise he brings varies greatly in price. 479 00:43:52.480 --> 00:43:58.480 They' re not comoditis, but they' re merchandise that sells a lot 480 00:43:58.800 --> 00:44:00.760 and fluctuates a lot. And you' re telling me that I can' 481 00:44:00.800 --> 00:44:02.760 t make a contract. I can' t make a six- month or 482 00:44:02.760 --> 00:44:06.920 one- year contract, because in those six months you can change the price 483 00:44:06.920 --> 00:44:09.360 three times up or down. So, what I recommend is that the contract 484 00:44:09.400 --> 00:44:15.119 prevail, but that some clause or some annex be made of the fluctuations that 485 00:44:15.159 --> 00:44:20.840 may exist in prices, because that is perfectly worth it. It is possible, 486 00:44:22.119 --> 00:44:24.800 even possible, to make a consultation of value that does not come in 487 00:44:24.880 --> 00:44:29.320 the presentation in this leaflet, in terms of article seventy- eight B of 488 00:44:29.360 --> 00:44:34.119 the customs law, to just make a consultation that will confirm to us what 489 00:44:34.199 --> 00:44:37.000 is the method of value to be employed. But, moreover, it is 490 00:44:37.039 --> 00:44:42.840 another implicit fact that there is a confirmation on the part of the SAT authorities 491 00:44:42.880 --> 00:44:46.960 to validate the price of things, precisely because we are teaching you what is 492 00:44:47.039 --> 00:44:52.480 the contract that we have, what is the transaction that we are going to 493 00:44:52.719 --> 00:44:57.039 make in the future with respect to certain values. Then I make the alien 494 00:44:57.079 --> 00:45:01.880 and confirmation of increased payment, purchase orders and determination of the lincoter. What 495 00:45:01.960 --> 00:45:08.159 is desirable is that it was or was part of a contract. But I 496 00:45:08.599 --> 00:45:15.639 repeat this contract, this contract I insist I have not found anywhere where it 497 00:45:15.639 --> 00:45:19.840 is mandatory. And, while it is true, in Article eighty- one 498 00:45:19.880 --> 00:45:23.159 of the Customs Law Regulation it speaks of a contract, it does not seem 499 00:45:23.199 --> 00:45:29.159 to me to be the corresponding legal instrument to lay down obligations for importers. 500 00:45:29.519 --> 00:45:35.360 So, regardless of whether this article has been with some important vacatio legis and 501 00:45:35.400 --> 00:45:38.599 with some rules that have extended its entry into force. But just because, 502 00:45:40.079 --> 00:45:45.679 while it is true, the contract is desirable, so is the fact that 503 00:45:45.719 --> 00:45:49.760 it is not common practice that there are contracts between companies and that everything is 504 00:45:50.320 --> 00:45:53.760 done daily now, if the bike received is quoted in the body of the 505 00:45:53.840 --> 00:45:58.280 Inmbois paid, it could serve as confirmation, because I believe it is. 506 00:45:58.400 --> 00:46:00.239 Don Alberto, I think I could do it, but yes, it will 507 00:46:00.280 --> 00:46:07.159 be worth it then that the invoice says amount paid or amount partially paid, 508 00:46:07.519 --> 00:46:10.760 as now the fdas we make, of payment in partialities, that is, 509 00:46:10.920 --> 00:46:15.599 payment in a single display or deferred payment, that is, it will be 510 00:46:15.719 --> 00:46:20.199 worth it if we try to understand that the logic of the SAT authorities is 511 00:46:20.280 --> 00:46:22.559 that what they want to see is that, in fact, the invoices are 512 00:46:22.559 --> 00:46:28.000 paid. And most commonly, the most common thing in international matters is that 513 00:46:28.039 --> 00:46:30.280 goods are given on credit. I say the most common thing. But, 514 00:46:30.480 --> 00:46:36.559 for example, there are countries like India, where the credit payment is virtually 515 00:46:36.639 --> 00:46:40.000 vetoed. I think because of the bad experiences they have had and the normal 516 00:46:40.079 --> 00:46:45.400 commercial practice is even that they sell it to you even including the flet I 517 00:46:45.400 --> 00:46:50.039 say. That' s the experience I have. Finally, because I was 518 00:46:50.039 --> 00:46:54.119 told that this happened for like a minute. But there are three things you 519 00:46:54.159 --> 00:47:00.360 must be very careful about. Sheet of calculation, demonstration and cover are three 520 00:47:00.480 --> 00:47:05.519 documents that have to be filled by the importer with the help of customs people, 521 00:47:05.760 --> 00:47:08.920 of course, because importers will not know how to do it. But 522 00:47:09.039 --> 00:47:16.239 it' s worth remembering that the fine for misfilling a VOC is impressive. 523 00:47:17.880 --> 00:47:22.920 The fines are at twenty- eight zero each copper operation for a bad filling 524 00:47:23.000 --> 00:47:32.280 of this electronic value voucher. I' ve led to many judgments copper matters. 525 00:47:32.840 --> 00:47:37.039 The reality is that I' ve lost most of the procove issues. 526 00:47:37.559 --> 00:47:45.159 I' ve lost them because the typicity, let' s say, the 527 00:47:45.280 --> 00:47:51.360 violation was committed and we tried to go to court to say it' s 528 00:47:51.360 --> 00:47:55.519 an infringement or a ruinous sanction, because let' s remember that in the 529 00:47:55.599 --> 00:47:58.039 one hundred and eighty- four comes also the fine for inaccurate data. And 530 00:47:58.079 --> 00:48:01.000 this inaccurate data, because it is a finecucine in the two thousand and five 531 00:48:01.000 --> 00:48:05.519 hundred pesos. But when there are certain inaccurate data, which are the ones 532 00:48:05.519 --> 00:48:09.079 that are part of the code, because the infringement is multiplied by ten and 533 00:48:09.079 --> 00:48:13.960 we are talking about twenty- nine zero pesos. A year and a half 534 00:48:13.960 --> 00:48:19.119 ago, almost two years ago, the center' s gase began an act 535 00:48:19.159 --> 00:48:24.960 of fair scrutiny to check whether the INCOTERN and the subject of the augmentables had 536 00:48:25.159 --> 00:48:32.159 been well filled and began to make millionaire tax credits because just when it determined 537 00:48:32.480 --> 00:48:36.559 that the Incotern was ill- marked and proved to be ill- determined. 538 00:48:37.119 --> 00:48:45.280 Evidently, the COVE had mistransmitted the information and I have therefore had the misfortune 539 00:48:45.280 --> 00:48:51.800 to see many cases already settled by the SAT, of many millions of pesos, 540 00:48:52.239 --> 00:48:55.320 of very important companies which, I repeat, several of my colleagues have 541 00:48:55.360 --> 00:49:01.119 been in favour of inviting me to advise these large companies. And the reality 542 00:49:01.119 --> 00:49:06.840 of things is that the vast majority have chosen to pay the fines and few 543 00:49:06.960 --> 00:49:10.639 have wanted to go to trials. And on the subject of judgment, it 544 00:49:10.679 --> 00:49:15.119 is, I repeat, very uphill. I' ve won very little covid 545 00:49:15.159 --> 00:49:21.039 issues Honestly, it' s where we say we have the lowest record in 546 00:49:21.039 --> 00:49:24.119 my practice, but precisely because as much as we want to explain to the 547 00:49:24.239 --> 00:49:29.800 authorities that, first, it' s a ruinous fine, second, that 548 00:49:29.960 --> 00:49:34.360 that' s often the mistake comes from how the bill is described. And 549 00:49:34.400 --> 00:49:39.239 finally, if I may, do not abuse this invoice declaration of the three 550 00:49:39.239 --> 00:49:45.599 one eight. There are many customs agencies that want to correct everything with that 551 00:49:45.639 --> 00:49:53.119 invoice declaration and there are some errors in filling the covid Finally, let' 552 00:49:53.119 --> 00:49:59.639 s remember that the infringements and sanctions involve an omission of contributions. The n 553 00:49:59.719 --> 00:50:04.360 themes of value. This omission of contributions is also sanctioned for customs agents. 554 00:50:06.039 --> 00:50:09.320 It' s also a crime. The issue of value, i e infractions, 555 00:50:09.599 --> 00:50:14.800 is a crime. As you know, they have been deployed as criminal 556 00:50:14.880 --> 00:50:20.679 offences in customs matters. The same conduct is punished twice. It is punishable 557 00:50:20.719 --> 00:50:27.400 in the criminal and administrative fields. And finally, I want to comment with 558 00:50:27.400 --> 00:50:30.679 all due respect, especially for my dear teacher, all the people who accompany 559 00:50:30.679 --> 00:50:35.039 me. The truth. I feel very lucky to be invited, but I 560 00:50:35.079 --> 00:50:39.599 feel even more fortunate to have my teacher in front of me, who was 561 00:50:39.599 --> 00:50:44.239 a guide on this subject for me. But, Master, I want to 562 00:50:44.239 --> 00:50:47.280 tell everyone honestly that even if it doesn' t look like it and even 563 00:50:47.320 --> 00:50:51.679 though it' s rude, but I' ve noticed that undervaluation of companies 564 00:50:51.760 --> 00:50:54.320 has become a national sport. In other words, it is a way in 565 00:50:54.360 --> 00:51:01.159 which companies have understood or tried to prevail in the market and that companies that 566 00:51:01.239 --> 00:51:07.119 do not have this price modification practice. When I' ve talked to some 567 00:51:07.119 --> 00:51:09.760 companies or entrepreneurs, they tell me that if they don' t get me 568 00:51:09.760 --> 00:51:15.960 out of the market, that is, it seems like they have to get 569 00:51:15.039 --> 00:51:20.960 into this dynamic because the authorities haven' t managed to stop the phenomenon of 570 00:51:21.000 --> 00:51:24.480 undervaluation and it seems like it' s permeating and it' s no longer 571 00:51:24.480 --> 00:51:24.480 the exception and it seems to me that it' s doing the general form. 572 00:51:24.880 --> 00:51:29.199 So, well, there' s ten minutes left. Daniela, I 573 00:51:29.239 --> 00:51:31.960 spent a little bit more six minutes, but, well, I don' 574 00:51:31.440 --> 00:51:36.199 t know if they want us to ask questions. Thank you very much for 575 00:51:36.239 --> 00:51:40.039 your vital ramon comments. Thank you for your comments, because I would love 576 00:51:40.039 --> 00:51:45.119 if we opened the microphones to exchange some ideas. Please, no, the 577 00:51:45.119 --> 00:51:49.559 truth is that many of the questions have already been answered at the time of 578 00:51:49.639 --> 00:51:57.320 the presentation. So, in that sense, really and here' s nothing 579 00:51:57.320 --> 00:52:00.679 else, I think John is asking and John just asked one thing when it 580 00:52:00.679 --> 00:52:06.320 comes into force. Well, that' s it. It is, obviously, 581 00:52:06.440 --> 00:52:09.639 already in the project that the manifestation of values. In these terms, 582 00:52:10.280 --> 00:52:15.079 it seems to me that even what is already waiting there, as with Karen 583 00:52:15.159 --> 00:52:19.800 ' s signal, is that the software that is being implemented in customs agencies, 584 00:52:20.320 --> 00:52:22.360 what they are doing is that they are already filling it in automatically. 585 00:52:22.480 --> 00:52:28.840 When the pediment is filled, these manifestations are being filled. So I think 586 00:52:28.840 --> 00:52:31.239 in the short term it' s going to be important for them to be 587 00:52:31.239 --> 00:52:36.440 done. Now let us remember that the expression of value and the spreadsheet is 588 00:52:36.599 --> 00:52:39.719 subscribed by the importer. Then it is of no use that we have it 589 00:52:40.079 --> 00:52:46.599 in electronic, because we will need the faithful and all this type of advanced 590 00:52:46.639 --> 00:52:50.760 signatures to lend them to us or to lend them to the customs agents, 591 00:52:50.760 --> 00:52:52.440 the companies. And I think there' s going to be a theme there 592 00:52:52.440 --> 00:52:57.840 too. There are many companies that are very confident to give their customs agencies 593 00:52:57.960 --> 00:53:00.639 all their signatures and the electron payment and all this issue. But yeah, 594 00:53:00.719 --> 00:53:05.360 I think we' re going a little slow. But also why not say 595 00:53:05.400 --> 00:53:08.840 it and I say it as well as knowingly. It seems to me that 596 00:53:08.880 --> 00:53:14.079 the expression of value and the spreadsheet are sometimes useless, that is, documents 597 00:53:14.159 --> 00:53:22.519 filled by the customs agent with a little information. They are not thoroughly filled 598 00:53:22.679 --> 00:53:29.000 by the importer. It seems to me that it is also stationery or it 599 00:53:29.480 --> 00:53:32.920 is tra mythology that perhaps in the immediate future it would be worth thinking about 600 00:53:32.920 --> 00:53:39.840 if it is not removed. Thank you very much, alam there are many 601 00:53:39.960 --> 00:53:45.760 caveats around here and well, now I do invite Dr Maximo Carvajal to give 602 00:53:45.760 --> 00:53:51.320 us some comments on this. Please, thank you, Danela. Okay. 603 00:53:52.000 --> 00:54:01.440 The first comment would be to congratulate Balam for his didactic talk, so extraordinary 604 00:54:01.519 --> 00:54:07.199 and very well founded. Of course, yes, there are several things that 605 00:54:07.360 --> 00:54:21.119 I want to rescue from the intervention and it is, for example, the 606 00:54:22.920 --> 00:54:39.079 admiration that Balang gives me that he has not found a formula that makes the 607 00:54:40.199 --> 00:54:51.920 subscription of international sales contracts compulsory. I believe and he said he has sought, 608 00:54:52.000 --> 00:54:59.119 but perhaps he did not seek in an international instrument of private international law, 609 00:55:00.039 --> 00:55:07.320 such as the United Nations Convention on Contracts for the International Sale of Goods. 610 00:55:08.199 --> 00:55:15.639 It is a contract of nine hundred and eighty- eight that came into 611 00:55:15.760 --> 00:55:24.239 force after having completed the whole process. It is an international treaty signed in 612 00:55:24.480 --> 00:55:34.559 Vienna in one thousand nine hundred and eighty- eight and that in one thousand 613 00:55:35.480 --> 00:55:43.400 nine hundred and eighty- eight is fulfilled with the entire constitutional process that we 614 00:55:43.639 --> 00:55:49.000 have for the President to subscribe to a treaty and the Senate to ratify it 615 00:55:49.000 --> 00:55:51.920 and be published in the Official Journal of the Federation. This Convention is, 616 00:55:52.199 --> 00:55:59.679 of course, binding on our country. It is part of our law, 617 00:56:00.559 --> 00:56:07.480 as are all international treaties. First, for one hundred and thirty- three 618 00:56:07.559 --> 00:56:15.639 of our Constitution and, secondly, for the firm and definitive jurisprudence of the 619 00:56:15.719 --> 00:56:20.920 Supreme Court of Justice of the Nation. And I am not referring to the 620 00:56:21.039 --> 00:56:28.960 amendment of article 1 of the Constitution, because that is those conventions, those 621 00:56:29.079 --> 00:56:36.639 international treaties that establish human rights. Of course, in the modification that took 622 00:56:36.639 --> 00:56:40.480 place on the 11th of June, of the 11th of precisely two thousand two, 623 00:56:40.760 --> 00:56:50.440 two thousand leisures, then there they are, there they are the beginning. 624 00:56:51.039 --> 00:57:00.559 But, moreover, it is so obvious that importers and exporters in Mexico 625 00:57:00.639 --> 00:57:07.840 have to have legal certainty. And legal certainty, both for them and for 626 00:57:07.920 --> 00:57:14.840 the other party, is given precisely by the conclusion of international sales contracts where 627 00:57:15.000 --> 00:57:22.400 they will fix, as in any civil contract, they will fix the obligations 628 00:57:22.440 --> 00:57:32.920 and rights that each party has. So, I do know that many companies 629 00:57:34.039 --> 00:57:40.880 do have international contacts, because, moreover, it is in that international context 630 00:57:40.920 --> 00:57:49.280 that their payment instruments and the financing given to them by the different banks, 631 00:57:50.519 --> 00:58:04.039 starting with Bancomex precisely to pay for imports the payment letters that the banks regulate, 632 00:58:04.679 --> 00:58:10.920 since they are, of course, founded on those international agreements, in 633 00:58:12.000 --> 00:58:17.840 this Convention and also what the International Chamber of Commerce has done since one thousand 634 00:58:17.880 --> 00:58:23.599 nine hundred and twenty and then in one thousand nine hundred and thirty- six 635 00:58:23.719 --> 00:58:30.719 and, finally, in the two thousand and twenty, through the five others 636 00:58:30.840 --> 00:58:37.880 those terms that are not mandatory, but that at the moment when the parties 637 00:58:37.960 --> 00:58:47.079 indicate it in their international sales contracts, they acquire precisely the obligation. And 638 00:58:47.119 --> 00:58:53.559 then, as you said, if, as is true, all the expenses 639 00:58:53.800 --> 00:59:01.239 that are made abroad, until the goods touch the first national territory, either 640 00:59:01.559 --> 00:59:07.599 a border customs, already makes a land customs, already makes an air customs. 641 00:59:10.320 --> 00:59:21.239 At that time, the concept of value for customs purposes ceases. And 642 00:59:21.360 --> 00:59:30.280 there we also have this international convention, this international treaty, which has been 643 00:59:30.400 --> 00:59:37.440 suffering, and you will remember for sure of some of the lectures in class 644 00:59:37.519 --> 00:59:43.800 when we talk about the three systems that existed on value, the original positive 645 00:59:44.000 --> 00:59:50.039 value of the Gad of article seven, the theoretical value that the Customs Cooperation 646 00:59:50.079 --> 00:59:54.639 Council then does, now to the World Customs Organization, the theoretical value, 647 00:59:54.719 --> 00:59:59.360 the value that the goods must have and, finally, the transaction value. 648 01:00:00.679 --> 01:00:08.760 And in the and while in the other two values the inconter was mandatory. 649 01:00:09.719 --> 01:00:19.119 Now in the transaction value is assumed and so designed the Treaty and the articles 650 01:00:19.239 --> 01:00:30.719 of our law that establish this transaction value system. In this, in this 651 01:00:30.199 --> 01:00:37.519 system, when you resort to the transaction value, that ninety percent and so 652 01:00:37.639 --> 01:00:44.559 many percent of all imports are regulated by this, by this formula, East, 653 01:00:45.760 --> 01:00:57.800 the times, places, this level amounts, this will only apply in 654 01:00:57.880 --> 01:01:04.599 the processes its secondary. The same commodity, that of similar goods, that 655 01:01:04.599 --> 01:01:08.320 of unitary prisoners, that of reconstruction value or in the last resort, is 656 01:01:08.480 --> 01:01:17.280 where the psychoters will be applied, for example. But in the normal value, 657 01:01:17.440 --> 01:01:23.440 in the transaction value, it is assumed that the whole concept of value 658 01:01:23.519 --> 01:01:30.039 and all the increments must come, as you have handled it, until the 659 01:01:30.159 --> 01:01:37.920 goods reach their destination And from there no expense is included that the importer makes, 660 01:01:38.920 --> 01:01:44.480 such as the payment of taxes, in the transportation of the customs, 661 01:01:44.760 --> 01:01:50.360 in the customs people, the permits, licenses, etc, the stays, 662 01:01:51.079 --> 01:01:55.400 the storage, in short, all the expenses until having their merchandise in his 663 01:01:55.480 --> 01:02:04.199 possession, in his possession arrives in his deposit, etc. Then there is, 664 01:02:04.960 --> 01:02:09.840 of course, and besides, it is good that I always believe that 665 01:02:09.880 --> 01:02:16.599 a solicitor applicant, a consulting lawyer, an advisory lawyer and you do it 666 01:02:16.760 --> 01:02:24.440 for your ethical principles and principles of knowledge, should guide your client well and 667 01:02:25.239 --> 01:02:31.320 the way it should be and have no problem, because it is to comply 668 01:02:31.360 --> 01:02:44.679 with a correct evaluation in not undervaluing. Also, there also sometimes, in 669 01:02:44.800 --> 01:02:50.679 sin carries penance sometimes for wanting to save on the import tax, comes out 670 01:02:50.800 --> 01:03:00.360 paying more on the tax of this, on the is on the income tax, 671 01:03:00.519 --> 01:03:06.840 and that you don' t see, because undervaluing you are giving it 672 01:03:06.880 --> 01:03:12.519 a lower value. And then in profits you' re going to have a 673 01:03:12.960 --> 01:03:20.159 sovereign, an overhabitation and then you' re going to have to pay more 674 01:03:20.159 --> 01:03:29.320 income taxes. So this Yes, we must continue to educate and I say 675 01:03:29.440 --> 01:03:34.639 it with all due respect for those in this forum with all due respect. 676 01:03:35.360 --> 01:03:42.519 We must educate taxpayers that the best way is always the way of truth, 677 01:03:43.119 --> 01:03:50.320 the way of not trying to make an illicit profit, because many times, 678 01:03:51.000 --> 01:03:57.280 at the end of the day, one gets charged and comes out paying for 679 01:03:57.719 --> 01:04:03.079 broken frets in fort goes mask. This would be nothing more and I' 680 01:04:03.079 --> 01:04:05.480 m sorry because I spread out a lot. Well, like you leave ten 681 01:04:05.519 --> 01:04:11.960 minutes there. I already got them the master how wonderful. I thank you 682 01:04:12.039 --> 01:04:15.800 first because I am going to look just for the Convention. And I thank 683 01:04:15.840 --> 01:04:18.280 you very much because because yes, as you well point out to me, 684 01:04:18.719 --> 01:04:24.840 I have been touched by big companies, master who have no contracts, that 685 01:04:24.960 --> 01:04:29.800 is, they are understandings that they have and that we just had to go 686 01:04:29.880 --> 01:04:30.920 do things, but well there was a question around here that was staying in 687 01:04:30.920 --> 01:04:36.280 the ink. They were asking me to see if you see him very quickly 688 01:04:36.360 --> 01:04:40.960 from the customs value. What they asked more about the issue of royalties is 689 01:04:42.039 --> 01:04:47.920 how they know if at first the royalty is conditioned to annual or semi- 690 01:04:48.119 --> 01:04:54.800 annual sales the law. What it allows is an annual adjustment through a complementary 691 01:04:54.880 --> 01:04:59.920 global expedition, that is, when you already know exactly how much you paid 692 01:04:59.920 --> 01:05:03.679 for giving. With that figure, the nao customs people speak to him and 693 01:05:03.679 --> 01:05:08.880 tell them to make the supplementary adjustment. And obviously, a pediment is made 694 01:05:09.320 --> 01:05:14.320 for all the operations that were done in the year, and that' s 695 01:05:14.400 --> 01:05:17.519 perfectly regulated. But it is very important, because, indeed, royalties are 696 01:05:17.519 --> 01:05:24.119 normally charged to future sales, so you will never know exactly when to pay. 697 01:05:25.840 --> 01:05:30.960 Hence the need and the law' s provisions for enlargement. And then 698 01:05:30.079 --> 01:05:33.320 they' re putting me here or I' m gonna take a picture of 699 01:05:33.320 --> 01:05:34.880 him for what they' re doing. Thank you for your comments. They 700 01:05:35.039 --> 01:05:41.840 are teachers, they are says the Convention on the International Sale of the Ucitral 701 01:05:41.920 --> 01:05:46.880 of Don Jorge Barrera graft I am here. You have a book by a 702 01:05:47.000 --> 01:05:56.119 great mercantilist, as was Master Barrera Barrera, an eminence in matters of private 703 01:05:56.159 --> 01:06:02.239 international law and correct commercial law. Well, Daniela, I don' t 704 01:06:02.280 --> 01:06:04.760 know if there are any more questions. We' re not happening anymore. 705 01:06:04.800 --> 01:06:09.599 I' m delighted. I can stay longer with all pleasure, because thank 706 01:06:10.280 --> 01:06:13.840 you very much, Adam the truth. There' s a lot of congratulations, 707 01:06:14.159 --> 01:06:17.440 as you' ve seen here. Thank you too, Doctor, thank 708 01:06:17.480 --> 01:06:20.840 you very much for participating and, above all, for feeding. That is 709 01:06:20.880 --> 01:06:27.320 the idea of barter that we can educate, we can really share knowledge so 710 01:06:27.320 --> 01:06:30.760 that foreign trade is really better in Mexico and that we have fewer mistakes as 711 01:06:30.760 --> 01:06:34.599 such. And, well, thank you very much, Dr Balam and for 712 01:06:34.719 --> 01:06:39.119 that we want to give you a virtual recognition from the entire team of telecma 713 01:06:39.199 --> 01:06:45.440 gas in Mexico and make a barter, mentioning this present recognition to Doctor Va 714 01:06:45.719 --> 01:06:47.840 la Moglia for making a barter in the virtual conversation with the theme complements in 715 01:06:47.880 --> 01:06:50.519 value of the customs. On the 6th of November, 23rd fi nine pro 716 01:06:50.599 --> 01:06:55.039 Doctor de la Torre and your servant. Thank you so much and good for 717 01:06:55.039 --> 01:07:00.440 a virtual applause. Thanks for being here. We' ve reached the end 718 01:07:00.480 --> 01:07:02.840 of today' s Truk. Thank you so much for joining us. This 719 01:07:02.920 --> 01:07:08.199 was let' s barter v a zum an event of telc Magas and Mexico. 720 01:07:08.719 --> 01:07:12.519 If you liked this talk, don' t forget to share each event 721 01:07:12.679 --> 01:07:16.320 with your contacts so that we continue to spread knowledge and stay up to date. 722 01:07:17.039 --> 01:07:20.800 They find all our talks through our online education platform, entering www. 723 01:07:24.719 --> 01:07:29.679 TLC Magicians in Mexico com Mx in the course section, where you can see 724 01:07:29.719 --> 01:07:33.400 them again without things. If you are interested in any specific topic, send 725 01:07:33.400 --> 01:07:38.239 us a message through the social networks of tels Magas in Mexico and we will 726 01:07:38.280 --> 01:07:41.679 look for an expert who can clarify your doubts. This was let' s 727 01:07:41.400 --> 01:07:41.679 do a creek.