The National Council of the Maquiladora and Export Manufacturing Industry (Index) said they will not have enough margins or profits to pay VAT twice as proposed by the SAT in a controversy to resolve a contradiction of thesis in the Supreme Court.
“If approved by the Supreme Court, double VAT collection, financial charges will be generated to taxpayers whose margins in most cases are not enough to pay VAT twice,” said the agency led by Humberto Martínez.
“We express a estrangement before the proposal of double collection measure by the Tax Administration System (SAT) and will be analyzed by the Supreme Court of Justice of the Nation (SCJN) from next Thursday, February 27,” said the body Business
He added that the maquiladora industry has been a great driver of the creation of the SAT rule for virtual operations with V5 key.
“We consider it difficult to conceive that legally, legal fiction does not have full legal effects – including prosecutors – since the toral stone of the ease contained in the rule lies in which the exported merchandise virtually exported is found at all times outside the national territory until which is introduced or definitively imported by importers who use the request with V5 key, ”he said.
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“Unfortunately, what was originally created to avoid or return goods produced by maquiladoras abroad, especially to the United States, to immediately import a bias for consumption in Mexico, ended up becoming a mechanism that some SAT auditors They intended to take advantage of different criteria to use this V5 pediment mechanism as a super collecting measure, charging VAT twice, ”he said.
He added that the “VAT Law supports the precept of not charging VAT twice, when it says they will not carry out retention (by disposal) referred to in this article, natural or moral persons who are obliged to pay the tax exclusively by import of goods ”.
Virtual Pediment Importers with V5 key are exclusively obliged to pay VAT for import, he explained.
“Clearly the VAT law fairly sends the non -double VAT payment,” he said.
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“In other words, if you pay it in importation you do not pay it in alienation,” he emphasized.
“The spirit of the VAT law (2nd paragraph, art. 1-A) and the intention of the legislator is clear, simple, fair and reasonable. We vote because the Supreme Court honors the spirit of the law … Do not charge double VAT, ”he said.
“What began as a good rule that would relieve, both the burden of public spending and that of companies, resulted in a double game for double VAT, not to the maquiladoras, but to the importers,” he added.
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