PROBLEMATIC.
Our client is a Mexican company that carries out its activities in the State of Baja California, so it is obliged to pay the Personal Work Remuneration Tax of said State; however, on December 21, 2022, the Baja California State Revenue Law for the 2023 fiscal year was published in the Official Gazette of the State of Baja California, which in its article 3, established two surcharges for the Personal Work Remuneration Tax of 1.20% and 1.25%, which would be allocated to Public Education and Public Safety and infrastructure, respectively.
ACTIONS AND STRATEGIES IMPLEMENTED BY OUR FIRM.
As a result of the above, the legal defense team of St Stratego, considered that the surcharges of the Personal Work Remuneration Tax of 1.20% and 1.25%, for the fiscal year 2023, were unconstitutional, therefore, an indirect amparo lawsuit was filed on behalf of our client through which she requested the amparo and protection of the Federal Justice against the following acts and with respect to the following authorities:
- From the Congress of the State of Baja California and/or the Plenary of the Congress of the XXIV Constitutional Legislature of the State of Baja California and/or the Legislative Branch of the State of Baja California, the XXIV Constitutional Legislature of the Free and Sovereign State of Baja California, as well as from the Finance and Budget Commission, the approval and issuance of opinion 159 and the Revenue Law of the State of Baja California for the fiscal year of two thousand and twenty-three, specifically article 3, was requested, with regard to the surcharges of 1.20% and 1.25% on the Tax on Remuneration for Personal Work.
- From the Constitutional Governor of the State of Baja California and/or the Executive Branch of the State of Baja California. The initiative, sanction, enactment and/or publication of the Baja California Revenue Law for fiscal year two thousand and twenty-three, specifically Article 3, was claimed, with regard to the surcharges of 1.20% and 1.25% to the Tax on Remuneration for Personal Work.
- From the Ministry of Finance of the Government of the State of Baja California, the application of the Baja California Revenue Law was claimed, for the fiscal year of two thousand and twenty-three, specifically article 3, regarding the surcharges of 1.20% and 1.25% on the Tax on Remuneration for Personal Work.
The foregoing, since such surcharges are in violation of the human rights of legality, equity, proportionality, equality, legal certainty, enshrined in Articles 1, 5, 14, 16 and 31, section IV of the Political Constitution of the United Mexican States, in relation to the principles of legal certainty, double taxation, fiscal anatocism and pro persona.
RESULT.
In view of the above, after the corresponding procedural stages, the District Court, through a constitutional ruling, considered the concepts of violation formulated in the initial lawsuit to be well-founded and, as a consequence, declared Article 3 of the Baja California Revenue Law for 2023 unconstitutional.
In view of the above, it granted the amparo and protection to the complainant, so that the surcharges of 1.20% and 1.25%, on the Tax on Remuneration for Personal Work, for the fiscal year 2023 and to return the amounts she disbursed due to the tax declared unconstitutional, together with the corresponding updates; a matter that was confirmed by the Collegiate Court of Baja California, with residence in Mexicali, when resolving the amparo under review filed by the responsible authorities.
At ST Stratego As specialists in Tax and Customs Legal Defense, one of our areas of expertise is Indirect Amparo, an instance in which we have extensive support for cases that are also favorably resolved.
For more information about this case study and its supports, contact us.
Legal Notice and Copyright
The content of this article is for informational and general information purposes only. It does not constitute a legal opinion, personalized advice, or specific tax advice. Consequently, ST STRATEGO assumes no liability arising from the interpretation or use of this document.
Reproduction of this publication in whole or in part, by any means or format, is strictly prohibited without prior, express, and written authorization from the author. Any unauthorized use will be punished in accordance with the Federal Copyright Law and other applicable provisions.
If you would like more information on the information presented here or to learn more about our legal, tax, and foreign trade solutions, please do not hesitate to contact us at info@stratego-st.com.