Fernanda Duran
He Full of the Congress of the State approved the reforms that postpone the entry into force of the Tax on the Emission of Polluting Gases into the Atmosphere in San Luis Potosí until July 1, in addition to establishing where the resources obtained for this concept “may” be allocated.
The change package was approved with 21 votes in favor and three abstentions, which establishes that in terms of ecological taxes it will be understood as: emission, the direct discharge into the atmosphere of any substance or energy including, but not limited to, odors, particles, vapors, gases or any of their combinations. Eliminating those of indirect discharge of certain polluting substances generated in the productive processes that take place in the state and that affect the territory.
The category of “economic units” is eliminated and who must pay the tax is defined more precisely, adding to the federal sector: natural persons, legal entities, the Federation, the State and the municipalities, the decentralized federal, state and municipal organizations, companies with majority state participation of a federal and state nature, companies with majority municipal participation, trusts constituted by agencies and entities of the Federal Public Administrationby the State and by the municipalities, as well as public law persons with autonomy derived from the Federal Constitution or of State that according to the law are located in the normative hypotheses as obliged to pay contributions.
It is clarified that the tax applies to the direct expulsion into the atmosphere of the following gases: carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), black carbon, chlorofluorocarbons (CFC), hydrochlorofluorocarbons (HCFC), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs)
They also define the possible destination of the income from the tax that will be for the Public Environmental Fundestablished in the State Environmental Lawand the Climate Change Fundestablished in the State Climate Change Law.
The obligation to present the registration notice to the Secretariat and the Log with records of the Monthly Operation CertificatesIn addition, the payment per ton of emissions is reduced by three Units of Measurement and Update (UMA’s) only one.
In the session, the president of the Finance Commission, Ulices Mendoza Padronsaid that the Executive will have among its operating rules registration processes, calculation methodology, returns and compensations, as well as infractions and sanctions, it will provide certainty and the granting of fiscal stimuli.
Tax incentives for socially responsible companies of up to 20 percent and tax exemption for new companies during the first year.
Although when the initiative was presented it was assured that it took into account the considerations of the business sector in San Luis Potosí, in the business field the local representation of the Employers’ Confederation of the Mexican Republic (Coparmex) has criticized the PVEM proposal for not taking into account the conclusions of the Forum on Environmental Taxes in which private sector chambers and experts made recommendations that were not reflected in the proposal; the lack of participation of the business sector and civil society; They consider it an ineffective measure as it does not effectively address the environmental and economic challenges facing the state.
Likewise, they have expressed the need for a more solid and participatory reform that promotes sustainable business development in the state, taking into account its strategic location in the Bajío region.
