Mexico City, June 18, 2024.
In the NotiBasham published on March 26 of this year, the new ecological taxes for the State of Mexico, which came into effect on April 1 of this year, were described: the Ecological Tax on the Disposal, Confinement, and Storage of Waste, and the Tax on the Emission of Pollutants to Water.
In that note, it was indicated that both taxes, in our opinion, are contrary to several constitutional principles. Therefore, if a company is affected by them, it is possible to file an indirect amparo lawsuit against them.
Additionally, on May 24, the «AMENDMENT AGREEMENT TO THE GENERAL RULES OF THE MINISTRY OF FINANCE FOR THE 2024 FISCAL YEAR» was published in the Official Gazette of the Government of the State of Mexico, establishing various administrative rules applicable to these taxes.
In this regard, by Article 69 V Quáter of the Financial Code of the State of Mexico and its Municipalities, taxpayers of the Tax on the Emission of Pollutants to Water must submit quarterly returns within ten days following the quarter in which the tax was incurred.
It is important to note that the first payment of this tax, corresponding to the quarter of April, May, and June, must be made no later than July 10, 2024. Subsequently, there will be a period of 15 working days to file an indirect amparo against this tax.
The tax law practice is at your service to resolve any questions or concerns regarding this communication.
Sincerely,
Gerardo Nieto
Gil Zenteno
Alejandro Barrera
Víctor Barajas
Francisco Matus
Norberto A. Ruiz
