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

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.