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...
PROBLEMATIC. Our client with a program authorized by the Ministry of Economy (IMMEX), presented to the Automated Selection Mechanism of the Tijuana Customs, the export pedimento with code RT, which covered 5,583 pieces of metal handles and, for which, customs...
PROBLEMATIC. Our client, a legal entity, was subject to verification powers in foreign trade matters, in the Home Visit modality, through the Decentralized Administration of Foreign Trade Audit of the North Pacific, based in Baja California, of the General...
PROBLEMS By means of a home visit order, our client was required to provide the books and records that are part of his accounting in accordance with Article 53, paragraph a) of the Federal Tax Code. As a result of the home visit that was being carried out, the Tax...
PROBLEMATIC. Our client filed a request for a refund of the General Import Tax, due to the application of Article 502 of the North American Free Trade Agreement (NAFTA), entered into between Canada, the United States of America and Mexico, which establishes that when...
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