Mexico City, June 12, 2023.
On November 30, 2022, Legislative Decree 111 was published in the Official Gazette of the State of Guanajuato, which added to the Second Title of the Finance Law for the State of Guanajuato, the Eighth Chapter called "....Ecological Environmental Remediation Taxes" (hereinafter referred to as "Ecological Taxes"), establishing the following:
- Environmental Remediation Tax for the emission of polluting gases.
- Environmental Remediation Tax for the Emission of Pollutants into the Soil, Subsoil and Water.
- Environmental Remediation Tax for the Deposit or Storage of Waste.
The aforementioned environmental taxes became effective on June 1, 2023, in accordance with the Eighth Transitory Article of the Revenue Law for the State of Guanajuato for the Fiscal Year 2023.
In connection with the foregoing, on May 31, 2023, the Official Gazette of the Government of the State of Guanajuato published in the Official Gazette of the Government of the State of Guanajuato the "Legislative Decree Number 204, whereby various provisions of the Finance Law for the State of Guanajuato are amended and repealed."The Company has been granted the deferral of compliance with the obligations with respect to the Environmental Remediation Tax for the Emission of Pollutants into the Soil, Subsoil and Water.
Based on the foregoing, taxpayers must comply, for the first time, with the obligation to declare and pay the environmental taxes, as follows:
- Environmental Remediation Tax for the emission of polluting gases: To file the returns corresponding to the periods of June and July 2023, between August 1 and 22 of the same year.
- Environmental Remediation Tax for the Emission of Pollutants to Soil, Subsoil and WaterThe obligation to declare this tax will originate until April 1, 2027.
- Environmental Remediation Tax for the Deposit of Waste: To file the returns corresponding to the periods of June and July 2023, between August 1 and 22 of the same year.
The aforementioned dates should be considered in the event that you intend to promote the means of defense against the referred Ecological Taxes, which we consider viable and, for which the lawyers of the Firm are at your service to answer any questions or additional comments.
Sincerely yours,
Gerardo Nieto
Gil Zenteno
Alejandro Barrera
Sergio Barajas
Victor Barajas
Francisco J. Matus
Roberto Serralde
