On July 23, 2024, the “ Government Agreement granting a tax incentive for the implementation of the tax on the emission of greenhouse gases and compounds into the atmosphere during fiscal year 2024 †was published in the Official Gazette of the State of Tamaulipas, which came into force on July 24, 2024 and will end on December 31, 2024.
Likewise, the “ General rules for the effects of environmental taxes on the emission of greenhouse gases and compounds into the atmosphere related to articles 52 tervicies to 52 sextricies of the Treasury Law for the State of Tamaulipas †were published, which came into force as of July 24, 2024.
Government agreement granting a fiscal stimulus
Through the reference Agreement, the Constitutional Governor of the State of Tamaulipas authorizes taxpayers of the tax for the emission of compounds and greenhouse gases into the atmosphere for the fiscal year 2024, to enjoy a 50% reduction in the payment of the tax and 100% in the corresponding accessories.
For the above, the tax payment will be divided on a semi-annual basis:
- Â In the first payment, taxpayers will generate monthly emission records from January to June 2024, making the corresponding payments no later than July 31, 2024.
- Â In the second payment, with the registration of emissions from July to November 2024 and with the estimate corresponding to December 2024, making the payment no later than December 20, 2024.
This incentive will be valid only during the 2024 fiscal year and will be applicable at the time of making the tax payment only through the Internet Portal of the Ministry of Finance of the State of Tamaulipas.
We recommend that you review the content of the Agreement in order to identify the specifics and requirements for applying the tax incentive.
General rules
The Ministries of Finance and Urban Development and Environment have considered it necessary to issue general regulatory provisions to facilitate compliance with the obligations established with respect to environmental taxes for the emission of compounds and greenhouse gases into the atmosphere.
This publication highlights that, in order to pay the tax, taxpayers must have their state account in the State Registry before the Ministry of Finance and make the determination and payment of the tax no later than the 17th of the month following the month in which the contribution was incurred; for which, they must enter the portal of the Ministry of Finance.
The ways in which taxpayers will be able to calculate their emissions and determine their contributions have also been established:
- a)Â Through laboratory tests that must be carried out by an institution certified by the Mexican Accreditation Entity. It is established that if there is no test from the previous month, the most recent test may be used, as long as it does not exceed 6 months.
- b)Â By direct estimation, for which the 2006 IPCC Guidelines for national greenhouse gas inventories or their most updated version should be used.
- c)Â Based on the report to the National Emissions Registry (RENE) of the Secretariat of Environment and Natural Resources of the Federal Government, the taxpayer must base the monthly calculation of the contribution on the report of the immediately preceding year.
- d)Â Based on the emissions reports from the Tamaulipas State Environmental Registry, the taxpayer must base the monthly calculation of the contribution on the report from the immediately preceding year.
It is indicated that, in all cases, the corresponding adjustment to the contribution of the previous year, if any, will be made in January.
Likewise, it is established that taxpayers will be obliged to keep an Emissions Registration Book, the format of which is attached to the Rules themselves.
We suggest that the Rules in question be reviewed individually in order to identify other topics that may be of interest and that are not discussed in this News Flash.
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For more information on these or other issues related to local contributions, please do not hesitate to contact us through our partners:
Francisco Gutierrez-Zamora
Rodrigo Farias
Mexico City
 July, 2024
