Operational intelligence · Tax control
From inventory to tax credit: the connection between Annexes 24 and 30
Annex 24 explains what happened to the goods. SCCCyG turns specific declarations and discharge into VAT and IEPS charges, releases and balances. Consistency between both controls explains the tax benefit.
01 · OVERVIEW
Two different controls over the same operation
The Annex 24 system controls goods: receipts, materials used, issues, returns and balances. Annex 30 regulates SCCCyG, which administers tax credits and guaranteed amounts from temporary imports. These databases are not equivalent, but must tell compatible stories.
02 · INTERCONNECTION
The bridge is built with reconcilable data
SCCCyG automatically incorporates amounts declared in customs declarations registered in SAAI with payment methods 21 and 22. Discharge reports then link the customs destination with declarations, tariff codes and commercial value. Annex 24 operations must therefore produce data that can be aggregated and explained along the same dimensions.
Customs declaration
Links temporary imports with returns, transfers, regime changes or another destination.
Tariff code
The dimension SCCCyG uses to control charges and apply discharge.
Period and closing date
Determine the report to which each discharge operation belongs.
Commercial value
Quantifies the tax portion discharged per tariff code.
03 · TAX CYCLE
From opening inventory to the global balance
Opening inventory
Outstanding operations when certification or guarantee begins.
Charge
SCCCyG incorporates VAT or IEPS declared with payment methods 21 and 22.
Report
The taxpayer transmits the customs destinations that release balances.
Application
The system applies discharge and updates the global balance.
30 days
Maximum deadline for transmitting opening inventory.
2 corrections
Permitted within the following three months if submitted on time and marked Valid.
Half-monthly
Report application and global balance determination by SCCCyG.
04 · REPORTS
Tax discharge does not happen automatically
SAT clarifies that taxpayers must transmit discharge reports. Annex 30 allows monthly or two-month reporting within the calendar month following the close of operations; guarantees also allow half-month periods.
Destination
Return, regime change, virtual transfer, withdrawal, regularization, donation or destruction, among others.
Period
Month and year associated with the closing date defined for each destination.
Document
Declaration, certificate reference, CFDI or notice reference, as applicable.
Contents
Tariff code and commercial value to be discharged.
Status
The submission must pass validation and reflect the required status to take effect.
05 · TAX IMPACT
An operational difference can keep a credit open
When a return exists operationally but is not correctly reflected in the discharge report, SCCCyG may retain the associated charge on its statement. This alone does not mean a final assessment, but it is a difference that must be investigated and corrected before the balance becomes a compliance or liquidity problem.
Open balance
The credit or guaranteed amount does not decrease as operations expected.
Expiration
The system displays presumptive deadlines; the company remains responsible for calculating the legal deadline.
Evidence
Reconciliation explains charges, discharge, corrections and differences during a review.
06 · RECONCILIATION
Controls to keep both stories aligned
Reconcile declarations using payment methods 21 and 22 with charges incorporated into SCCCyG.
Link each customs destination in the period to its document and closing date.
Aggregate Annex 24 discharge by tariff code and value for comparison with the report.
Confirm the acknowledgment, reference and Valid status of opening inventory and each report.
Reprocess corrections and fully replace the original report when applicable.
Periodically review open credits, return deadlines and differences by tariff code.
The deadline displayed by SCCCyG must not replace the legal retention calculation. Annex 30 itself describes this deadline as presumptive rather than indicative.
07 · TRACEABILITY
Official sources
Deadlines, fields and procedures must be checked against current provisions and technical manuals applicable to each company’s scheme.
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