SAT publishes the general rules for the complementary fiscal stimulus for gasoline


The Service tax administration (SAT) published, through the Official Gazette of the Federation (DOF), the general rules regarding the complementary fiscal stimulus that was imposed on the IEPS to gasoline, this after the escalation of prices that the price of oil has presented at the international level.

“The aim is to maintain adequate control of first-hand sales, which will allow prompt returns and prevent increases in the price of automotive fuels. In this way, the economy of Mexican households is protected”, explained the collection body in charge of Raquel Buenrostro.

In accordance with the decree published last week, the amount of the fiscal stimulus corresponding to the total number of liters of disposed fuel may be credited against the ISR or VAT by the taxpayer, depending on the case, in the declarations of provisional payments.

“The surplus that has not been accredited may be requested as a refund using the Electronic Return Format (FED) available on the SAT Portal under the ‘Complementary Fuel Stimulus’ modality. The amount that is appropriate will be returned within a maximum period of 13 business days following the date on which the request for return was submitted, “explained the treasury.

The SAT He also pointed out that in order to comply with the return period, the taxpayer must meet certain requirements such as a valid e.signature and a positive opinion of the fulfillment of its obligations, as well as that the requested amount has been determined after being applied against the payment of ISR or VAT at the taxpayer’s expense.

Likewise, he asserted that it will not be applicable to those offenders who are on the so-called black list of the SATor that the request is based on tax receipts issued by taxpayers on said list, does not enable the tax mailbox, among other assumptions.

This stimulus is complementary to the special tax on production and services (IEPS) and is aimed at taxpayers who are the producers and importers of fuels, when they sell first-hand in national territory; said stimulus will have an impact on all subsequent operations, benefiting the final consumer”, stated the SAT.

This new fiscal stimulus, which was activated for this week in the face of high oil prices, will be activated each time the fiscal stimulus given to the IEPS on gasoline reach a rate of 100%, as has already happened in three weeks with magna gasoline. In this way, the government hopes to soften the impact of the Ukrainian conflict on the pockets of consumers.

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