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Shanduko dzinoenderana kumutemo weVAT weMexico muna 2022

November 22, 2021

Javier Sabate, Mutero & Audit Partner pa Kreston FLS, Mexico, inonyora nezvekuchinja kuri kuuya kumutemo weVAT weMexico:

Mutemo mutsva we2022 Revenue Law muMexico wave munzira kubvumidzwa, uchingomirira danho reSeneti. Chirongwa ichi icho hurumende yeMexico inofungidzira kuti ichange ichiwana mari inodarika mabhiriyoni manomwe emadhora, iyo mabhiriyoni mazana matatu nemazana mapfumbamwe emadhora inonzi ichabva mukuunganidzwa kwemitero.

Vakuru veMexico vanocherekedza zvinotevera nyaya dzemari uye dzemutero muChirongwa ichi:

  • Iyi Initiative haitarise mitero mitsva
  • Chokwadi chepamutemo chichapihwa kune vateresi
  • Kubhadhara kwezvipo kunofanira kunge kuri nyore uye kunowanikwa.
  • Mari inounganidzwa inofanira kuva yakakura kudarika mari yekuunganidza kwayo
  • Mipiro inofanira kunge yakagadzikana kumari yehurumende

Iyo Initiative yaunzwa inotsvaga kugadzirisa, kuwedzera uye kudzima zvakasiya siyana zveIncome Tax Law (LISR*), iyo Value Yakawedzerwa Mutero Mutemo (VATL), iyo yekugadzira uye masevhisi Mutero Mutemo, iyo Federal Mutemo paNew Car Mutero, iyo Tax Code ye iyo Federation nezvimwe zvisungo, zvakaunzwa munaGunyana 8, 2021 neMutungamiriri weMexico pamberi peCongress.

Shanduko dzeVAT dzirimo mune ino hurongwa hwehupfumi pasuru ye2022 ndeidzi:

  • Zvigadzirwa zvevakadzi zvehutsanana inowedzerwa kune avo Vanotererwa pa 0% Rate.
  • Zvinojekeswa zvakare kuti iyo 0% Mutengo unoshanda zvese kune zvigadzirwa zvakagadzirirwa kudyiwa nevanhu uye nemhuka.
  • For VAT ichapihwa mari muImport Operations, chikumbiro chinofanira kunge chiri muZita reMuteresi. Izvi zvakakosha nekuti zvinogona kukonzera kuwedzera kwemitengo uye nguva yevateresi vanogara uye mabhizinesi ekunze achisarudza kushandisa wechitatu bato / mumiririri kuunza kunze.. Mazano pamusoro pemamwe marongero ekupa anogona kudiwa.
  • Kusatenderwa kweVAT pakuita mabasa izvo zvisingatariswe zvakaitwa munharaunda yeMexico. Inokurudzirwa kutsanangura iyo isiri-mvumo mune chero nyaya yeVAT inotamisirwa kune muteresi kune mari inoshandiswa kuita zviitiko zvisiri pasi pemutero.
  • Zvinojekeswa kuti kushandiswa kwenguva pfupi kana kunakidzwa kwezvinhu muMexico iri pasi peVAT, zvisinei kuti zvinhu zvinozoendeswa kupi, kungave kuMexico kana kunze kwenyika. Parizvino mabatirwo ekurenda ari pasi peVAT muMexico chete kana zvinhu zvakarenda zvaunzwa mukati menzvimbo yeMexico.
  • Vasiri veMexico Vagari vedhijitari vanopa masevhisi pasina kugadzwa zvachose muMexico, kupa digital mabasa kune vatengi vanogara kuMexico, vanozove nechisungo chekuisa mwedzi wega wega panzvimbo yekota yega nhamba yeVAT yekudzorera ruzivo kuTax Administration Service (SAT).  Zvakakosha, iyo SAT icharanga vatengesi vekunze vanotadza kuendesa ruzivo urwu uye kubhadhara mutero wavo kwemwedzi mitatu kana kupfuura yakateedzana.
  • Iyo Regime inonzi "Regime of fiscal incorporation” inobviswa zvine chekuita nekubatanidzwa kwehurongwa hutsva hwemitero kuvanhu, nekuda kweIncome Tax Law (LISR). Mareferensi ehutongi hwekubatanidza anobviswa muMutemo weVAT.

Sezvo isu tichipupurira kufarira zviri pamutemo uye kushanda nesimba kwevakuru veMexico mukuenderera mberi nekufambisa kunzwisisa uye kuwanikwa kwekubhadhara mutero uye kuzivisa kune vese vanobhadhara mutero, kuedza uku kunoenderera muzviitiko zvakawanda kuwedzera nekusaziva mutoro wepamutemo uye mutoro wekutonga kune vese Vateresi.

Kwemakore anouya isu tinokurudzira zvakasimba mabhizinesi anopa zvinhu kana masevhisi kuMexico kana mukati meMexico kuti vatarise zvakanyanya kuhutongi hwavo hwekambani, zvimiro zvesangano uye kushuma. Izvi zvichave zvakakosha kuitira kuti ufambe zvakaringana izvo zviri kuwedzera zvinodiwa zvekubuda pachena uye kuzvidavirira kwakawanda muhupfumi hweMexico neLATAM.