PROGRAM OF MANUFACTURED PRODUCTION AND TAX AREA BY MÉXICO

Abstract

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.

Keywords

• maquila operation
• fiscal stimulus and maquila