On November 14, 2022, the “Decree issuing the Federal Income Law for the Fiscal Year 2023” was published in the Official Gazette of the Federation to become effective on January 1, 2023.

Additionally, the “Decree amending, adding and repealing several provisions of the Federal Law on Duties” was also published in the Official Gazette of the Federation, which will be effective as of January 1, 2023.

I. Federal Income Law 2023

• In general, a comparison of the estimated revenue from the collection of taxes related to foreign trade activities for the period 2022 and 2023 shows a percentage increase and decrease in taxes, duties and benefits, according to the following table:

• The surcharge rate of 0.98 percent per month on unpaid balances is maintained in accordance with Section I of Article 8 of these regulations.

It is worth noting that the first paragraph of Article 21 of the Federal Tax Code establishes that: “the rate of surcharges for each of the months of delay will be that which results from increasing by 50% the rate established annually by law by the Congress of the Union, for such purpose, the rate will be considered to the hundredth and, if applicable, will be adjusted to the next higher hundredth when the digit of the thousandth is equal to or greater than 5 and when the thousandth is less than 5, the rate will be maintained at the resulting hundredth”, in other words, the rate of 1.47% in accordance with rule 2.1.21 of the Miscellaneous Tax Resolution for 2022.

• The exemption from payment of the customs processing fee for the import of natural gas provided for in paragraph B of Article 16 of this initiative is maintained.
• In this new regulation, it no longer mentions the Seventeenth transitory provision of the Federal Income Law 2022, which addressed the issue of the collection of the use for the legalization of used vehicles in terms of the “Decree that promotes the regularization of used vehicles of foreign origin” published on January 19, 2022, which has had several amendments, which will end its validity until December 31, 2022.

II. Federal Law of Duties

Customs duties for authorizations and registrations

The last paragraph of Article 40 is amended to include the following:

“Revenues obtained from the collection of the duties established in this article shall be destined to the Tax Administration Service or to the National Customs Agency of Mexico, an auxiliary agency of the customs administration, as the case may be.”

Firstly, the incorporation of the new decentralized agency of ANAM is highlighted. It is also important to consider which fees will be handled by the SAT (Tax Administration Service) and ANAM (National Customs Agency of Mexico), for example, the payment of the consideration for obtaining and renewing the AEO certification is handled by the AGACE (General Administration of Foreign Trade Auditing) of the SAT, and the tax deposit authorization to undergo the process of assembly and manufacturing of vehicles for companies of the automotive terminal or manufacturing industry of motor vehicles, is a procedure that is handled by the DGJA (General Legal Directorate of Customs) of ANAM.

Additionally, it no longer mentions that the purpose of the collection will be to improve the customs administration; therefore, such resources will be used in accordance with the internal guidelines of the aforementioned agencies.

• Fees for services rendered to the firm’s representatives

Section IV of Article 51 is repealed, which stated the following: “IV. For the study and approval of the articles of incorporation of companies or associations that exercise the customs broker patent, $18,728.”

The reason for the proposed elimination of this section is that the right of customs brokers to incorporate companies was repealed in the reform of the Customs Law published on June 25, 2018.

• Extraordinary service fees of the Ministry of Agriculture and Rural Development (SADER)

The first paragraph of article 84 is amended to indicate the following: Article 84. For inspection, control and surveillance services in the entry and exit of national territory of plants, land and sea animals, products derived therefrom, as well as those of use or application on animals or plants and means in which they are transported, which result in the application of safety measures regarding animal, plant, aquaculture or fishery health and on days, hours or places different from the offices where the service is rendered, fees shall be paid according to the following: […]

In this paragraph, the term “animals” is clarified to include terrestrial and aquatic animals, and no longer refers to phyto-livestock health, but to animal, plant, aquaculture or fishery health.

• Fees for the issuance of phytosanitary or zoosanitary technical requirements

Article 86-E, which stated the following, is repealed: “For the issuance of documents containing the phytosanitary or zoosanitary technical requirements for procedures related to agricultural and livestock health, the agricultural and livestock health fee shall be paid according to the following rates:  I. For the issuance of a technical-phytosanitary requirements form for importation, $425.”

The elimination of this provision is due to the fact that this type of service is currently provided electronically, free of charge to all users and can be consulted on the website www.senasica.gob.mx.

• Fees for the facility export certificate

Article 195-J is amended to state the following: “Article 195-J. For the issuance or modification of the export certificate of facilities that produce health supplies destined for export, duties shall be paid in accordance with the following fees: […] II.- For the modification of the sanitary certificate, $400.55”

This precept only undergoes a syntax modification by changing the word “correction” to “modification”.

III. Power of the Executive Branch in tariff matters

The second transitory provision of the Federal Income Law 2023 states the following: “They approved the amendments to the Tariff of General Import and Export Taxes made by the Federal Executive referred to in the report that, in compliance with the provisions of the second paragraph of Article 131 of the Political Constitution of Mexico, the Federal Executive has rendered to the Congress of the Union in the year 2022”.

• In this regard, the amendments related to the project of the new Federal Income Law of 2023 are the following:

“In TLC Asociados, we develop a multidisciplinary team of experts in audits and risk analysis for consulting and ensuring compliance with foreign trade operations”.

For further information or comments regarding this article, please contact:

Consulting Division

TLC Asociados S.C.

tlc@tlcasociados.com.mx

A total or partial reproduction is completely prohibited. All rights are reserved to TLC Asociados, S.C. The content of this article is not a consultation; therefore, TLC Asociados S.C., its team and its author do not assume any responsibility for the interpretations or implementations the reader may have.

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