PROGRAM OF MANUFACTURED PRODUCTION AND TAX AREA BY MÉXICO

Ra Ximhai. 2015;11(Special 4):335-353

 

Journal Homepage

Journal Title: Ra Ximhai

ISSN: 1665-0441 (Print)

Publisher: Universidad Autónoma Indígena de México

LCC Subject Category: Social Sciences: Social sciences (General)

Country of publisher: Mexico

Language of fulltext: Spanish; Castilian, English

Full-text formats available: PDF

 

AUTHORS

María Guadalupe Naranjo-Cantabrana
Misael Ruiz-Viramontes

EDITORIAL INFORMATION

Peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 13 weeks

 

Abstract | Full Text

Enterprises gathered in the Manufacturing Industry Program, Maquila and Export Services (IMMEX), by presidential decree published on November 1st, 2006 in the Official Federal Newspaper, enjoyed tax benefits through December 2013: exemption of the payment of IVA tax, temporary tax import into goods for maquila operation, partial exemption of ISR tax and IETU tax; tax exemption of permanent establishment. Since January 1st. 2014, their fiscal environment has changed. At work its being reflected about the new fiscal provisions and their effect on 6825 IMMEX companies in the country, regarding its location, people hired directly and surrogated, paid salaries, social security contributions, days and hours worked.