Overview
- Samsung issued a statement pledging long‑term investment in Mexico and calling for a constructive resolution to the VAT dispute with the tax authority.
- Press reports cite a potential liability exceeding 300 billion pesos, described as roughly six years of Samsung’s Mexico profits when including interest, fines and surcharges.
- The case centers on whether IMMEX’s virtual import modality triggers a second VAT charge; Minister Lenia Batres has framed the change as curbing large‑scale leakage, while Minister Yasmín Esquivel warns of prohibited double taxation.
- The Supreme Court’s review of contradiction 8/2025 has been repeatedly postponed, with the matter withdrawn again in early October and no date set for a ruling.
- Samsung continues operating plants in Tijuana and Querétaro, and reporting indicates it has paused new investments pending a final decision as wider IMMEX users and T‑MEC supply chains watch the outcome.