The tax administration on 28 March 2019 announced various tax-related measures—including an extension of value added tax (VAT) incentives in the “northern border region.”
The Ninth Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2018 and its annex 1-A (Novena Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2018 y su anexo 1-A) was published on the website of the tax administration to extend the VAT stimulus for the “northern border region” through 30 June 2019.
Also, under the tax stimulus measures, taxpayers may apply these VAT incentives together with the income tax (ISR) relief provisions available for the northern border region, provided certain action steps are completed.
Read an April 2019 report (Spanish) prepared by the KPMG member firm in Mexico
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