Mexico’s Tax Administration Service is Accepting Requests to Obtain VAT and STPS Certification

Mexico’s 2013 Tax Reform eliminated the exemptions for Value Added Tax (VAT) and Special Tax on Production and Services (STPS) on the temporary import of goods by the maquila industry. It also increased the VAT on border states from 11% to 16%. Payment of VAT and STPS on temporary imports will begin on January 1, 2015.

To compensate the effects of this reform, certain companies that are up to date in the payment of their tax and customs obligations will be able to obtain VAT and STPS certification under the A, AA and AAA modes.

The benefits of obtaining the certification include, among others, a VAT and STPS tax credit of the amounts that should be paid for the temporary import of goods. AA and AAA modes have additional benefits, such as a longer certification term. Certified companies may also obtain a return of any additional VAT payment.

From April 1 through April 30, the Tax Administration Service will be accepting certification requests from certified Authorized Economic Operators under the New Scheme for Authorized Companies and from companies in the automotive industry.

All other maquila companies may file their requests within a period that varies according to their tax domicile:

– For companies located in the North Pacific area, within the jurisdiction of the Baja California office, the period will be from April 15 through May 15;

– For companies in the Northeast, within the jurisdiction of the Nuevo Leon office, from June 3 through July 3;

– For companies in the North Central area, within the jurisdiction of the Coahuila office, from July 7 through August 7;

– For companies in Central area, within the jurisdiction of the Federal District office, from August 7 through September 8; and

– For companies in the West and South area, within the jurisdiction of the Jalisco and Veracruz offices, from September 22 through October 22.

Should any maquila company fail to file its request within the established period, they may file it at any time, but will risk delays in obtaining the certification and tax credit.

For questions and assistance with the VAT and STPS certification process, IMMEX, and related issues and planning strategies for a maquila operation in Mexico, please contact Counsel, Brenda Cisneros Vilchis at [email protected] or Managing Attorney, Jon P. Yormick, at [email protected]or by calling +1.866.967.6425 (Toll free in Canada & U.S.), Office: +1.216.928.3474, or Mobile: +

Firm Will Welcome Mexican Colleague to the Eastern Great Lakes Region

From April 30 – May 3, Mexican attorney, Enrique Acosta Sáenz, will be in the region for a busy schedule of presentations and client meetings with Jon Yormick.  Mr. Acosta is the Founding & Managing Partner of Boutique Legal Internacional, an affiliate office of the Law Offices of Jon P. Yormick Co. LPA.  Boutique Legal Internacional has offices in Chihuahua and Juarez, Mexico.

Messrs.  Acosta and Yormick will be meeting with clients in Toronto and Buffalo before traveling to Cleveland for the Cleveland Metropolitan Bar Association, International Law Section’s Conference on May 2, Challenges Facing Legal Counsel When Companies Think and Act Globally.  Mr. Acosta will participate on a panel at the conference, Doing Business Under NAFTA, giving a presentation on Structuring Mexican Operations to Minimize Taxes and Duties.  Mr. Yormick is the Chair of the CMBA International Law Section and will speak on How Importers Can Meet the Duty of Reasonable Care and Avoid Costly Customs Penalties, as part of the Customs Duty and Penalty Savings Strategies panel.  The conference is open to in-house and private practice attorneys, executives and managers of the international business community, and students.  For more information about the conference and registration, please visit

Messrs. Acosta and Yormick will then be back in Buffalo and in Rochester for more client meetings and Mr. Acosta’s May 3 presentation at the International Resource Group’s lunch meeting in Rochester.  At the luncheon, he will speak on Minimizing Duties and Taxes: A Mexican Update.  The meeting will take place from 11:30 am to 1:00 pm at Mohawk Global Logistics, 400 Air Park Drive (off Scottsville Road near the Greater Rochester International Airport) and is open to IRG and IBC members ($15), non-members ($25), and students ($10).  Please RSVP by April 23 to [email protected].

“After working with Enrique on client matters for the past 3 years, I am pleased we will have this opportunity to meet with clients, business groups, and other attorneys in the region to learn more about doing business in Mexico,” stated Yormick.  “Mexico is being discovered and ‘re-discovered’ by many companies as a market, strong manufacturing country, and recognized as a growing economy, mentioned as part of the TIMPs – Turkey, Indonesia, Mexico, and Philippines – and the MISTs – Mexico, Indonesia, South Korea, and Turkey,” Yormick added.

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