Overview
- The U.S. Chamber of Commerce submitted comments to the U.S. Trade Representative alleging that Mexico’s tax authority uses aggressive, opaque practices that harm American companies.
- The filing cites excessive audits with unreasonable response times, shifting interpretations, disproportionate document demands, denial of intercompany deductions, and retroactive penalties.
- The Chamber highlights sector impacts, alleging double VAT charges on maquiladoras and a retroactive interpretation that blocks insurers from claiming VAT credits on indemnity payments.
- The submission argues these actions undermine USMCA principles of non-discrimination, predictability, and transparency and flags judicial and institutional changes in Mexico that erode legal certainty.
- President Claudia Sheinbaum defended the SAT’s transparency and said new audit guidelines were published this week to clarify procedures.