IVA al 8% en región fronteriza. Divergencia: Lineamientos del decreto y sistematización de facturación

Authors

  • Juan Antonio Molina-Garnica Autonomous University of Baja California image/svg+xml
  • Lizzette Velasco-Aulcy Autonomous University of Baja California image/svg+xml
  • María del Mar Obregón-Angulo Autonomous University of Baja California image/svg+xml

DOI:

https://doi.org/10.29105/vtga5.1-1120

Keywords:

decree, billing, VAT

Abstract

The border region of Mexico has the benefit of a 50% tax credit on the general rate of Value Added Tax (VAT),
which generates a transfer tax of 8 %, however, those taxpayers who could adhere to said decree, consider that the rate was reduced for them, and should bill directly to 8 %, coupled with this belief, the billing systems, contribute to this hypothesis, which, derived from the analysis, both the decree, the law and the fiscal code, turns out to be erroneous, for which a fundamental change is proposed to the billing elements.

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References

Armas, A. (2013, 20 diciembre). Análisis de la homologación del IVA en México. Recuperado de https://www.gestiopolis.com/analisis-de-la-homologacion-del-iva/

Cámara de diputados. (2016). Ley del Impuesto al Valor Agregado [Leyes]. Recuperado de http://www.diputados.gob.mx/LeyesBiblio/pdf/77_301116.pdf

Cámara de diputados. (2018). Código Fiscal de la Federación [Leyes]. Recuperado de http://www.diputados.gob.mx/LeyesBiblio/pdf/8_241218.pdf

Diario Oficial de la federación. (2018, 31 diciembre). DECRETO de estímulos fiscales región fronteriza norte. Recuperado de https://www.dof.gob.mx/nota_detalle.php?codigo=5547485&fecha=

/12/2018

Martínez, G. (2014). Respaldan propuesta para disminuir IVA en frontera. Recuperado de https://www.eleconomista.com.mx/estados/Respaldan-propuesta-para-disminuir-IVA-en-frontera20181008-0023.html

Pérez, J., & Fol, R. (2013). Prontuario Fiscal (Ed. rev.). Ciudad de México, México: TAX Editores Unidos S.A. de C.V.

Suprema Corte de Justicia de la Nación. (1997). Semanario Judicial de la Federación. Recuperado de https://sjf.scjn.gob.mx/sjfsist/Paginas/wfDetalleTesis.aspx?SN= 1

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Published

2019-06-28

How to Cite

Molina-Garnica, J. A., Velasco-Aulcy, L., & Obregón-Angulo, M. del M. (2019). IVA al 8% en región fronteriza. Divergencia: Lineamientos del decreto y sistematización de facturación. Vinculategica Efan, 5(1), 566–572. https://doi.org/10.29105/vtga5.1-1120

Issue

Vol. 5 No. 1 (2019): VinculaTégica EFAN 5(1) Enero - Junio 2019

Section

Papers

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