The Patronal Confederation of the Mexican Republic (Coparmex) said that it is against the Tax Administration Service (SAT) twice the same operation carried out under the program of the manufacturing, maquiladora and export services program, because it puts in Risk The operation of 6,520 maquiladora companies and millions of direct and indirect jobs.
“We oppose the interpretation adopted by the Tax Administration Service (SAT) in the litigation on the payment of the Value Added Tax (VAT) in operations carried out under the scheme of the manufacturing industry program, maquiladora and export services” , declared in a statement the agency led by Juan José Sierra Álvarez.
He added that the determination, which is analyzed to resolve a thesis contradiction by the Supreme Court of Justice of the Nation (SCJN), endangers the stability of the maquiladora industry, which is a key sector for the economic development of Mexico.
He indicated that at the end of 2024, IMMEX companies represented 3.2 million direct and indirect jobs and achieved a strong integration with the national supply, reducing logistics costs and strengthening the competitiveness of Mexico in global trade.
He added that in December the revenues of the companies IMMEX manufacturing reached 264,000 million pesos in the national market and 378,000 million pesos in the foreign market, which reflects its impact on the economy and their key role in the attraction of investment.
The Figure of the V5 request has allowed optimizing the export process, avoiding unnecessary transfers of goods and reducing saturation in customs infrastructure and road, considered the employer union.
“This mechanism, in force for more than two decades, has guaranteed compliance with tax obligations without generating distortions in tax collection,” he said.
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The SAT’s decision to modify the VAT criteria applicable to the virtual operations of the IMMEX program attempts against the principles of certainty and legal certainty, said Coparmex.
He recalled that the modification implies a charge of 44,000 million pesos, which affects the attraction of foreign investment at a crucial time for the economic development of the country.
According to the SAT, the tax twice the same operation is not a legal reform, but an administrative interpretation that leaves in defenseless companies that have operated in accordance with current regulations.
“It is unacceptable that it is intended to tax the same operation twice,” he said.
He explained that the Foreign Trade rule establishes a legal fiction that considers the goods virtually exported and, therefore, its sale is carried out abroad.
“It cannot be argued that the same merchandise is located simultaneously outside Mexico for import purposes and within the country for disposal purposes,” he said.
The contradiction violates the principle of neutrality and tax proportionality, generating an undue fiscal burden, he emphasized.
“We hope that the SCJN issues a resolution that guarantees legal certainty and avoids a collection that distorts the regulatory framework,” he said.
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Coparmex said the State must comply with current legislation and not alter the rules of operation with discretionary criteria.
“IMMEX companies have fulfilled their tax obligations in a timely manner and trust the stability of the established norms.”
“Today Mexico needs an equitable fiscal policy that drives economic growth and strengthens the competitiveness of the manufacturing sector,” said the business body.
“The collection must be made based on clear and predictable rules, without affecting the viability of industries that generate employment and investment,” he said.
“We exhort the SCJN to recognize the inadmissibility of VAT collection in virtual operations and preserve the appeal of Mexico as an investment destination,” he said.
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