In recent years we have noticed that local governments are seeking to provide incentives to taxpayers not only to comply with their tax obligations, but also to regularize their tax situation.
On August 23 of this year, an agreement was published in the Official Gazette of the State of Nuevo Leon by means of which it was agreed to grant subsidies for fines, surcharges and enforcement expenses in order to make it less burdensome for taxpayers to regularize their fiscal situation.
The subsidies indicated range from 50% and up to 90% of the value of the aforementioned charges depending on the specific case and such subsidies are applicable only for fiscal years 2018 and thereafter.
The agreement also states that the local taxes for which the subsidies may be used are the following:
- Payroll Tax
- Tax on the obtaining of Prizes
- Tax on Gambling Expenditures
- Taxes on Gambling and Sweepstakes Games
- Tax on Rates Effectively Collected by Transportation Network Companies.
- Lodging Tax – Tax on the Transfer of Ownership of Used Motor Vehicles
- Environmental tax for pollution in the extraction of stone materials
- Tax on the Emission of Air Pollutants into the Atmosphere
- Tax on the Emission of Pollutants in Water
- Tax on the Emission of Pollutants in the Subsoil and/or Soil.
It is important to consider that the subsidy percentage will depend on the specific situation of the debt, i.e., the 90% subsidy will be granted in relation to the surcharges and fines related to the payment obligations, however, for such subsidy the remaining amount owed must be paid in full.
The 80% subsidy will be applicable to surcharges, substantive penalties and enforcement expenses arising from tax credits determined by the tax authority or in cases where the authority exercises its verification powers.
Finally, the 50% subsidy will be applicable in the case of fines determined by the authorities for noncompliance with tax obligations other than payment.
At Vega, Guerrero & Asociados, our team specialized in tax law can advise you to determine the applicability of such subsidies for the benefit of your company, likewise, we can support you to file the means of defense against any fine or sanction issued by the tax authority or any other authority.
