Overview
- The U.S. Chamber of Commerce told USTR that Mexico’s tax authority is using aggressive, opaque practices it says conflict with T-MEC investment principles.
- The submission, signed by Neil Harrington, cites excessive audits, tight deadlines, contradictory interpretations, heavy document demands, denial of intercompany deductions, and retroactive sanctions.
- The Chamber says these actions raise costs and legal uncertainty for U.S. firms, urging urgent attention during the treaty’s scheduled 2026 evaluation.
- Specific concerns include alleged double VAT exposure for maquiladora operations and retroactive positions affecting insurers’ VAT credits on claim payments.
- President Claudia Sheinbaum defended the SAT’s transparency and pointed to newly published audit alignments, while the matter now advances in the review process without a formal dispute case.