Mexico City. The Second Chamber of the Supreme Court of Justice of the Nation (SCJN) granted an injunction to the company DS Servicios Petroleros that allows it to reduce the amount of taxes it paid and even have 6 million 157 thousand 311 pesos returned to it; Minister Lenia Batres Guadarrama warned that the ruling “will set a risky precedent” for other companies to avoid paying their tax obligations.
In a session this Wednesday, by majority vote of the ministers, a ruling issued on February 1 by the Third Collegiate Court on Administrative Matters of the First Circuit that denied the company the return of the “balance in favor of payment” was revoked. of the undue tax for the activity of exploration and extraction of hydrocarbons.”
With the revocation of said ruling, it is granted that the company does not pay the taxes corresponding to the entire area that was assigned to it in concession, and only pays taxes in proportion to the area in which it already carries out hydrocarbon exploitation operations.
Minister Lenia Batres, who voted against the project, argued that the Hydrocarbon Revenue Law does not establish any parameter that allows contractors to pay taxes as if they were still in the exploration phase when, in reality, a part of the area that was concession is already in operation, as is the case in the specific case.
“I voted against that resolution because I do not see in the Hydrocarbon Income Law any parameter that allows companies to pay the tax in accordance with the exploration phase, when they have already started the activities destined for the commercial production of Hydrocarbons, that is, in the extraction phase, which occurs in this case,” argued Minister Lenia Batres.
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