One of the challenges facing the maquiladora industry is the fiscal and legal aspect, which disrupts the freight and transportation service, as stated by Eduardo Pol, managing partner and tax leader at O&P Tax Consulting Group , within the framework of the 50th National Index Convention, of the National Council of the Maquiladora and Export Manufacturing Industry (Index Nacional) .
In the Fiscal Working Table: Challenges and Opportunities of the Maquiladora Tax Regime , the specialist pointed out that in the case of transportation, a REPSE (Registry of Specialized Service Providers or Specialized Works) is required, so it must have the necessary information of the supplier that provides this service.
The above is an issue that also occurs with freight , where the ideal is to analyze the operation being carried out, so that the authority has knowledge of the type of freight being used and avoid erroneous tax withholdings.
“First, what the authorities tell us regarding freight is that there is a withholding, which is at least 4% of the Value Added Tax (VAT), but at the end of the day, we are not analyzing whether the freight is for export, which would carry a 0% rate. Why? Because in the CFDI issue, they only listed a freight service,” he explained.
Pol clarified that the type of transaction being carried out must be clarified to the authorities because, as in the previous case, “it does not involve any fundamental withholding or it does not apply, because it is a transaction at a 0% rate.”
This can also happen to an import client who is not subject to VAT law if the transaction begins in the United States and ends within the country, “and this must be demonstrated to the authorities through proper justification,” he noted.
Eduardo Pol emphasized that maquiladoras are distinguished by their strong commitment to tax compliance, so given the challenges facing the industry, it is important to have complete documentation and implement best practices and controls to ensure efficient operations .
According to Humberto Martínez Cantú, president of Index Nacional, the Manufacturing, Maquiladora and Export Service Industry (IMMEX) program is advancing at a pace where 50,000 trucks cross the Mexican border into the United States every day , so adequate documentation regarding inspection is important in this context.
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