Dear customers:
The purpose of this newsletter is to inform you that, within the Revenue Law of the State of San Luis Potosi for fiscal year 2024, a new tax for the emission of polluting gases into the atmosphere was established, which considers measures to control polluting emissions into the environment.
First, it is important to note that the tax applies to the direct or indirect emission of carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluoro-carbons (HFCs), perfluoro-carbons (PFCs) and sulfur hexafluoride (SF6) generated in productive processes that affect the territory of the State of San Luis Potosi.
In that sense, in order to keep you informed and prepared for the upcoming environmental regulations, we would like to share important information about the new state tax in question.
Therefore, individuals and corporations, as well as entities or economic units that operate facilities or fixed sources that generate taxable emissions within the State are subject to this tax.
Tax calculation.
The tax base is determined by the amount of pollutant load of emissions, expressed in tons of CO2 or its equivalent. The emissions of each gas will be converted to its equivalent in CO2 using the factors of the table provided by Article 36 SEXTIES of the Revenue Law of the State of San Luis Potosi, for the fiscal year 2024.
In addition to the above, to calculate the amount of the tax to be paid, a fee of 3 UMA will be applied per ton of CO2 emitted or its equivalent in other greenhouse gases according to the calculation indicated in the previous paragraph.
New obligations related to this new tax.
It is important to inform that taxpayers subject to this tax will be obliged to register with the Secretary of Finance of the State of San Luis Potosi, as well as to keep track through a logbook with the records of the Monthly Operation Cards with the requirements established by the state authority.
Likewise, they must make monthly interim payments no later than the 17th day of the month following the month in which the aforementioned emissions are made or occur and file an annual tax return for this tax no later than the last business day of March of each year.
It should be noted that the tax and compliance with the obligations set forth herein will come into effect on April 1, 2024.
You can count on our commitment to keep you informed of any developments or changes in the legislation applicable to this new tax.
Do not hesitate to contact us so that our specialists can provide you with support and advice so that you can learn about the nature of this tax, how it impacts your company and how to comply with your obligations.
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