The Employers' Confederation of the Mexican Republic (COPARMEX) opposes the interpretation adopted by the Tax Administration Service (SAT) in the dispute over the payment of Value Added Tax (VAT) in operations carried out under the scheme of the Manufacturing, Maquiladora and Export Services Industry Program (IMMEX).
Roberto Vega, president of Coparmex Tijuana, said that this determination, currently under analysis by the Supreme Court of Justice of the Nation (SCJN), which will resolve a contradiction of theses, endangers the stability of a key sector for the economic development of the country.
He said that the figure of the V5 request has allowed the optimization of the export process, avoiding unnecessary transfers of merchandise and reducing saturation in the customs and road infrastructure.
This mechanism, he added, in force for more than two decades, has guaranteed compliance with tax obligations without generating distortions in tax collection.
He said that this modification implies, according to SAT estimates, a charge of 44 billion pesos, affecting the attraction of foreign investment at a crucial time for the country's economic development; since according to SAT calculations, it is not a legal reform, but an administrative interpretation that leaves companies that have operated in accordance with current regulations defenseless.
“It is unacceptable that the same operation should be taxed twice. The Foreign Trade Rule establishes a legal fiction that considers merchandise to be virtually exported and, therefore, its sale is carried out abroad. It cannot be argued that the same merchandise is simultaneously located outside Mexico for import purposes and within the country for disposal purposes. This contradiction violates the principle of tax neutrality and proportionality, generating an undue tax burden.
We hope that the SCJN issues a resolution that guarantees legal certainty and avoids a charge that distorts the regulatory framework. The State must comply with current legislation and not alter the operating rules with discretionary criteria. IMMEX companies have complied with their tax obligations on time and trust in the stability of the established norms. Mexico needs an equitable tax policy that promotes economic growth and strengthens the competitiveness of the manufacturing sector. Tax collection must be carried out based on clear and predictable rules, without affecting the viability of industries that generate employment and investment," he said.