According to Batres, a company that sells retains the VAT without paying it and is not the taxpayer of that tax. A ruling in favor of five companies could lead another 132 firms to seek a refund of VAT from the last five years. The project discussing the issue of double charging VAT to these companies is stalled in the Supreme Court of Justice of the Nation (SCJN) and could extend indefinitely.
President Claudia Sheinbaum has sought to postpone the discussion to avoid increasing uncertainty in the economic sector. This issue is delicate as it could affect revenue collection in a year of economic decline, but it could also weaken the investment climate in the country, complicating economic recovery.
The dispute originated during the government of Andrés Manuel López Obrador as part of a strategy to improve tax collection. The measure implies that the company that imports the merchandise makes a VAT payment, as well as the company that purchases the merchandise. This has led to controversy between the SAT and the manufacturing sector and does not seem to have an immediate solution.
The SAT and the manufacturing industry are waiting for a new proposal from Minister Esquivel and its eventual discussion, but so far there are no indications that it will happen soon. Amid pressure from various sectors and with no clear resolution in sight, the issue continues to generate uncertainty in the Mexican economic sphere.
