Edición Digital de Siglo 21





Smurfit Kappa lanza portafolio de soluciones en corrugado


Ciudad de México- Smurfit Kappa ha lanzado un nuevo portafolio de productos de «Diseño para Ayudar» para aliviar...


Mexico City.- The meeting highlighted the progress made by the two index committees since the last amendments to the Mexican Income Tax Law in 2014. 


The Chairman of the National Maquiladora and Export Manufacturing Council (index), Federico Serrano Bañuelos, met with representatives of the Index Shelter and Tax Committees to review the progress attained to date with officials from the Ministry of Finance and Public Credit (SHCP) and the Tax Administration Service (SAT), with respect to Mexican income tax that most nonresident customers of shelter operators would have to calculate and pay starting in 2018.


The meeting highlighted the progress made by the two index committees since the last amendments to the Mexican Income Tax Law in 2014. In particular, they noted that Rule 3.20.6 of the Miscellaneous Tax rules provides for a four-year term, in addition to the period provided in the Income Tax Law to continue to operate through shelter companies, provided that the corresponding income tax is paid; the election to enter into an advance pricing agreement (APA) with the SAT; and a reduced frequency of reporting certain data to the SAT, among others.


These advances have been achieved through various meetings with tax policy officials from the SHCP and administration officials from the SAT, as well as SAT field visits to shelter manufacturing plants to directly provide them with a better understanding of the sector. While significant progress has been made to date, and although the tax authorities have been receptive to this dialogue, there is still much to be done to ensure a fair and consistent tax system, for the benefit (legal certainty) of industry participants and customers.


However, meeting participants stated that various consulting firms have recently issued publications in print and electronic media, with generally “adverse” interpretations of the tax treatment of shelter customers' operations. The members of the Index Shelter and Tax Committees shared several examples of such publications with the National Chairman, pointing to their ambiguity or misconstruction of the tax rules, which should not become generalized. In this regard, Index decided to issue this Bulletin, to call on the various consulting firms that are issuing these publications, to avoid making generalized statements and interpretations aimed at the sector's foreign customers with regard to the supposedly “harmful double tax effects” of operating in Mexico through shelter companies.


Therefore, Index affirms that "there will be no risk of double taxation for shelter customers" and invites interested parties (companies, consulting firms and academics, among others) to discuss the various interpretations in detail, directly with the members of its Tax and/or Shelter Committees, to arrive at a consensus as to the interpretation of the applicable tax provisions. These actions will be in line with the efforts carried out by index to increase certainty in the sector and reduce the current level of disinformation being seen, in spite of the progress made.


Notas Relacionadas

Redes Sociales

    suscribete al boletin semanal anunciate en siglo 21


® Grupo Baexco, S.C. 1998 - 2017. Todos Los Derechos Reservados