The Tax Administration Service (SAT) today published on its website a microsite relating to the “Payment of Duties by Certified Companies,” through which it seeks to collect, both retroactively and going forward, certain duties from Companies Certified under the VAT and IEPS modality. Indeed, the SAT considers that such companies have been obligated to pay annual duties from the moment they obtained their certification and for its entire term of validity. The companies
The legality of this determination is highly questionable, given that the payment of the duties to which the SAT refers was not designed to be applicable to companies with Certification under the VAT and IEPS Modality, but rather to the former certified companies, now known as “Authorized Economic Operators.” The amount of the duties payable per fiscal year, subject to adjustment and surcharges as applicable, is as follows: FISCAL YEAR FEE 2015 $ 24,506.67 2016 $ 25,048.27 2017 $ 25,874.86 2018 $ 27,590.36 2019 $ 28,889.87 2020 $ 29,747.90 The microsite is available at the following link http://omawww.sat.gob.mx/pdec/Paginas/index.html. We remain at your disposal for any questions or clarifications on this matter. For additional information, please contact our experts: Luis Miguel Jiménez, Partner: +52 (55) 5258 1058 | lmjimenez@vwys.com.mx María de Lourdes Salazar y Vera, Associate: +52 (55) 5258 1058 | mlsalazar@vwys.com.mx
