Guidelines for Granting Tax Benefits to Taxpayers Conducting Productive Economic Activities within the Progreso I and Merida I Industrial Poles of Well-being in the State of Yucatan

DOF: 26/09/2024

GUIDELINES for the granting of tax benefits to taxpayers who carry out productive economic activities within the Industrial Poles of Well-being Progreso I and Mérida I of the State of Yucatán

A seal with the National Coat of Arms appears at the margin, which says: United Mexican States.- TREASURY.- Secretariat of Finance and Public Credit.

ROGELIO EDUARDO RAMÍREZ DE LA O, Secretary of Finance and Public Credit, based on Articles 12 and 31,

paragraphs III, IX, XI and XXIII of the Organic Law of the Federal Public Administration; 1 and 6 of the Internal Regulations of the Secretariat of Finance and Public Credit and Second of the Decree by which investment is promoted in the Industrial Poles of Well-being Progreso I and Mérida I of the state of Yucatán, and

CONSIDERING

That on June 28, 2024, the "Decree by which investment is promoted in the Industrial Poles of Well-being Progreso I and Mérida I of the state of Yucatán" (Decree) was published in the Official Gazette of the Federation (DOF), with the objective of attracting investment and enhancing the productive capacities of the municipalities of Progreso and Mérida, in order to boost their economic competitiveness, development and well-being of their inhabitants, to continue implementing actions that promote economic growth and allow the strengthening of said municipalities, with new investments that generate jobs and wage improvements for workers;

That Article Two of the Decree states that taxpayers who carry out productive economic activities within the Industrial Poles of Well-being Progreso I and Mérida I of the state of Yucatán interested in obtaining the tax benefits and administrative facilities provided for in the Decree, must comply, among others, with the following requirements: a) be up to date in the fulfillment of their tax obligations; b) have a document granting them the use, exploitation and, if applicable, possession of total or part of the surface area of said poles, whether through concession, lease, loan for use or any other figure that allows it; c) present the investment project by which the use, exploitation and, if applicable, possession of total or part of the surface area of the aforementioned poles was granted, and d) have their tax domicile in the pole where they develop their productive economic activities. This is in accordance with the guidelines issued to this effect by the Secretariat of Finance and Public Credit, which will establish the procedure and the documents that must accompany proof that they comply with such requirements.

For its part, the second paragraph of Article Six of the Decree provides that such guidelines must provide for the minimum levels of employment that the aforementioned taxpayers must cover according to the economic activity they develop;

That Article 31, paragraph IX of the Organic Law of the Federal Public Administration, establishes that it is the responsibility of the Secretariat of Finance and Public Credit to determine the criteria and global amounts of tax incentives, hence this department is the responsible for establishing and publishing in the DOF the guidelines so that taxpayers who carry out productive economic activities within the Industrial Poles of Well-being Progreso I and Mérida I of the state of Yucatán can obtain the tax benefits and administrative facilities granted in the Decree, compliance with which must be accredited with the certificate issued to this effect by said department, and

That in accordance with the above, and with the objective of providing greater legal certainty to taxpayers interested in obtaining the tax benefits and administrative facilities derived from the investment they make in the Industrial Poles of Well-being Progreso I and Mérida I of the state of Yucatán, I have deemed it appropriate to issue the following:

GUIDELINES FOR THE GRANTING OF TAX BENEFITS TO TAXPAYERS WHO CARRY OUT PRODUCTIVE ECONOMIC ACTIVITIES WITHIN THE INDUSTRIAL POLES OF WELL-BEING PROGRESO I AND MÉRIDA I OF THE STATE OF YUCATÁN

CHAPTER ONE
GENERALITIES

1. These Guidelines aim to establish the criteria, requirements and procedure to obtain the certificate referred to in
   Article Two of the Decree.

2. For the purposes of these Guidelines, the following shall be understood:

I.
Productive economic activities: Those that can be carried out within the POINBI, in accordance with what is established in Article Three of the Decree.

II.
Competent authority of the state of Yucatán: The Agency for the Development of Yucatán or the dependency that, if applicable, designates the government of said state.

III.
Certificate: Document issued by the Secretariat that certifies compliance with the requirements established in Article Two of the Decree and in these Guidelines.

IV.
Accredited taxpayer: Individuals or entities resident in Mexico and residents abroad with a permanent establishment in the country, who hold the certificate.

V.
Decree: Decree by which investment is promoted in the Industrial Poles of Well-being Progreso I and Mérida I of the state of Yucatán, published in the Official Gazette of the Federation on June 28, 2024.

VI.
Indefinite-term jobs: Permanent employment relationships pursuant to article 35 of the Federal Labor Law, for the development of productive economic activities.

VII.
Temporary employment: Employment relationships for work or fixed term or seasonal, pursuant to articles 35, 36 and 37 of the Federal Labor Law.

VIII.
IMSS: Mexican Institute of Social Security.

IX.
Guidelines: These Guidelines for the granting of tax benefits to taxpayers who carry out productive economic activities within the Industrial Poles of Well-being Progreso I and Mérida I of the state of Yucatán.

X.
New investment project: Proposal approved by the competent authority of the state of Yucatán containing, in an illustrative but not exhaustive manner, the requirements associated with new investments in Mexico to be used within the POINBI, job generation within the POINBI, wage conditions for workers, as well as the activities to be carried out monthly, highlighting in each month the main dates and the planned percentages of progress, in accordance with the productive economic activities, among other elements.

XI.
POINBI: Industrial Poles of Well-being Progreso I and Mérida I of the state of Yucatán, which are the areas designated as such in the original declarations published on June 27, 2024 in the Official Gazette of the Government of the State of Yucatán, declared by the Secretariat of Economic Development and Labor of said state, which has the conditions to attract investment and enhance productive capacities, in order to trigger economic and social development, based on productive vocations with greater potential.

XII.
RFC: Federal Taxpayer Registry.

XIII.
Secretariat: Secretariat of Finance and Public Credit.

XIV.
Applicant: Individual or entity that submits an application to the Secretariat in order to obtain the certificate to be eligible for the tax benefits and administrative facilities contained in the Decree.

XV.
Single Window: Window for processing procedures related to the certificate, located in the Unit of Tax Revenue Policy, attached to the Undersecretariat of Finance and Public Credit of the Secretariat, with address at Palacio Nacional, s/n, building 4, floor 4, Centro Neighborhood, Cuauhtémoc Municipality, Mexico City, C.P. 06000, during business hours from 9:00 to 18:00, Monday to Friday. The email address constancia_poinbi@hacienda.gob.mx is also considered as the Single Window for the delivery of documents in electronic format.

CHAPTER TWO
ON THE CERTIFICATE
FIRST SECTION
CRITERIA FOR THE ISSUANCE OF THE CERTIFICATE

3. The Secretariat will issue the certificate through the Unit of Tax Revenue Policy, prior to a favorable opinion issued by the
   competent authority of the state of Yucatán. Said certificate will have a validity of six years, counted from the date of its issuance.

4. For the processing of the certificate, applicants must present, in addition to what is provided in Article Two, first paragraph of the
   Decree, information regarding job generation for the period of validity of the certificate, specifying the estimated number of jobs that will be generated for each fiscal year, indicating the type of jobs and if they correspond to indefinite-term jobs or temporary jobs in case their activity requires it, which must be consistent with the number of jobs established in the new investment project for said period, understanding that the number of jobs stipulated in said project will be the minimum number of jobs for the purposes of these Guidelines.

5. For the purposes of what is established in Article Six, second paragraph of the Decree, to apply the 100% incentive on the
   income tax owed, the accredited taxpayer will have a period of three fiscal years from obtaining the certificate, to prove that they reached the number of indefinite-term jobs they declared for that period in the new investment project.

In accordance with the preceding paragraph, accredited taxpayers must send to the Secretariat in February of the fiscal year immediately following the one in which the three fiscal years have been completed, the documentation demonstrating that the number of indefinite-term jobs declared in the cited new investment project for that period was reached.

6. For the purposes of what is established in Article Six, second paragraph of the Decree, from the fourth fiscal year counted from
   obtaining the certificate, to apply the 50% incentive or up to 90% of the income tax owed, the accredited taxpayer will be subject to the following:

I.
To apply the 50% incentive on the income tax owed, they must prove that they maintain the number of indefinite-term jobs they declared in the new investment project by the third fiscal year.

II.
To apply an incentive greater than 50% and up to 90% of the income tax owed, they must prove annually from the fourth until the sixth fiscal year that they exceeded the number of indefinite-term jobs they declared in the new investment project by the third fiscal year and will apply the incentive at the corresponding percentage, according to the level of employment generated annually, according to the following:

Percentage exceeding the number of indefinite-term jobs generated in the corresponding fiscal year 10% 15% 20% 25% Percentage of the income tax incentive 60% 70% 80% 90%

7. Accredited taxpayers must present in February of each year, through the Single Window, the information
   documentation of the previous fiscal year that proves the number of indefinite-term jobs generated, as well as the progress in the new investment project. The information and documentation referred to in the preceding paragraph is independent of the obligation stated in Guideline 5, corresponding to the submission of documentation proving that the number of indefinite-term jobs was reached corresponding to the first three fiscal years declared in the new investment project.

8. The Secretariat will verify that the accredited taxpayer complies with the progress in the new investment project and the generation
   of employment in accordance with what is established in Guidelines 5 and 6. To do so, it may request the corresponding information from the accredited taxpayer, from the competent authority of the state of Yucatán and from IMSS, according to their competence.

9. In accordance with the penultimate paragraph of Article Two of the Decree, accredited taxpayers will be included in the list
   of taxpayers who carry out productive economic activities within the POINBI that the Secretariat publishes on its Internet page. Said list will contain the RFC; name, trade name or corporate name; tax domicile in the POINBI and validity of the certificate of the accredited taxpayer.

SECOND SECTION
REQUIREMENTS TO OBTAIN THE CERTIFICATE

10. To obtain the certificate, applicants must comply with the requirements provided for in the Decree, and with the following:

I.
Submit copies of the following documents:
a)
Document granting the right to use, exploit and, if applicable, possess the total or part of the surface area of the POINBI, whether through concession, lease, loan for use or any other figure that allows it. b) Tax status certificate. c) The items containing the commitments of investment and employment progress of the new investment project. d) Digital Fiscal Receipts via Internet, foreign fiscal receipts or import customs entries of their new fixed asset goods or, if applicable, quotes from their possible suppliers of investments and type of fixed asset goods they will acquire with them; in the case of used goods for the first time in Mexico, fiscal receipt or legal document supporting that they do not have an age greater than two years of useful life. e) Positive opinion on compliance with tax obligations referred to in article 32-D of the Fiscal Code of the Federation. II. Have advanced electronic signature in accordance with article 17-D of the Fiscal Code of the Federation. III. Have access to the tax mailbox through the Internet Portal of the Tax Administration Service. IV. Indicate address and email for hearing and receiving notifications, as well as name of the authorized person(s) to receive them. V. Not fall into any of the situations established in Article 69, penultimate paragraph of the Fiscal Code of the Federation and that their name, trade name or corporate name and RFC key are not contained in the publication of the Internet page of the Tax Administration Service referred to in the last paragraph of said article. VI. Not fall into the presumption established in Article 69-B of the Fiscal Code of the Federation, nor be legal entities that have a partner or shareholder who falls into the presumption situation referred to in said article. VII. Not have had the presumption established in Article 69-B Bis of the Fiscal Code of the Federation applied to them, once it has been published in the Official Gazette of the Federation and on the Internet page of the Tax Administration Service the list referred to in said article. VIII. Not be in the procedure for temporary restriction of the use of digital seals for the issuance of Digital Fiscal Receipts via Internet, in accordance with article 17-H Bis of the Fiscal Code of the Federation. IX. Not have cancelled the certificates issued by the Tax Administration Service for the issuance of Digital Fiscal Receipts via Internet, in accordance with article 17-H of the Fiscal Code of the Federation. X. Provide the description of the productive economic activities to be carried out, indicating the code of the North American Industry Classification System (NAICS) to which it belongs, published on the Internet page of the National Institute of Statistics and Geography. XI. Present the information referred to in Guideline 4.

11. The information provided by applicants will be considered reserved or confidential in terms of provisions on
    transparency, access to public information and protection of personal data, except for the information that must be published in the list referred to in Guideline 9 and other applicable provisions.

THIRD SECTION
PROCEDURE FOR PROCESSING THE CERTIFICATE

12. The applicant will submit to the Single Window the application for the certificate referred to in Article Two of the Decree,
    by free writing and under oath, to which the information and documentation accrediting compliance with the requirements provided for in these Guidelines will be attached. When the application is submitted in electronic format, it will be considered received at the moment of issuing the response from the same email address that confirms the hour and date of receipt of the information and documentation.

13. Once the application is received, within a period of fifteen business days counted from when it is received, if the applicant does not
    comply with any of the requirements provided for in these Guidelines, the Secretariat, through the Unit of Tax Revenue Policy, may request them to, within a period of fifteen business days, counted from the next business day following the notification of the request, comply with said requirements. This period may be extended ten more days, provided that there is a justified extension request and it is presented prior to the expiration of the previously mentioned period. The extension requested in these terms will be understood as granted without the need for a statement by the Secretariat and will begin to be calculated from the next business day after the expiration of the period referred to in the preceding paragraph.

14. After the period referred to in the previous Guideline has elapsed, as applicable, without the
    request having been resolved, the Secretariat will consider the application not presented for processing the certificate.

15. The Secretariat must issue and deliver the certificate to the accredited taxpayer within a period that will not exceed three months
    counted from the receipt of their application or the resolution of the request, provided they comply with what is provided for in these Guidelines. In case the requirements established in these Guidelines for obtaining the certificate are not met, within the same period referred to in this Guideline, the Secretariat, through the Unit of Tax Revenue Policy, will issue and notify the non-compliance resolution. If the Secretariat does not issue and notify a response within the period referred to in the preceding paragraph, the requested certificate will be understood as denied.

CHAPTER THREE
ON THE GROUNDS FOR THE CERTIFICATE TO BECOME VOID

16. The certificate will become void in the following situations:

I.
Cancellation:
a)
By liquidation, extinction or bankruptcy of the accredited taxpayer. b) That the document by which the use, exploitation and, if applicable, possession of the total or part of the surface area of the POINBI was granted, whether through concession, lease, loan for use or any other figure that allows it, expires, is revoked, declared null, rescinded or its validity concludes for any cause, as applicable. II. Revocation:
a)
For non-compliance with any of the requirements established in Guidelines 5, 6, 7 and 10, which are applicable to them. b) Not carrying out the productive economic activities declared pursuant to paragraph X of Guideline 10. For the purposes of this paragraph, when the Secretariat detects that compliance with any of the requirements established in these Guidelines has ceased, it will notify the accredited taxpayer of this situation, granting them a period of ten business days counted from the next business day following the notification of the letter in which the non-compliances are made known, to present the information and documentation with which to remedy said non-compliances; after said period has elapsed, without the accredited taxpayer presenting the respective information and documentation, the certificate will be revoked, which will be made known to the taxpayer. The Secretariat will analyze and evaluate the information and documentation presented by the accredited taxpayer and will issue the corresponding resolution within a period that will not exceed thirty business days, counted from the day after the one in which the period indicated in the preceding paragraph expires. For the purposes of the last paragraph of Article Two of the Decree, taxpayers who cease to apply the tax incentives referred to in the Decree, due to cancellation or revocation of the certificate in terms of this Guideline, may in no case reapply for it.

CHAPTER FOUR
ON OTHER PROVISIONS RELATING TO THE CERTIFICATE

17. The tax benefits granted by the Decree are exclusive and personal to the accredited taxpayer and cannot be
    transmitted as a consequence of a spin-off, merger, assignment or any other legal act.

18. The certificate that is cancelled or revoked will result in the extinction of the rights and obligations of the holder thereof
    stated in the Decree. This does not exempt them from fulfilling the obligations incurred during the validity of the certificate. TRANSITORY
    ARTICLE ONLY. These Guidelines will enter into force the day following their publication in the Official Gazette of the
    Federation.

Mexico City, September 23, 2024.- The Secretary of Finance and Public Credit, Rogelio Eduardo Ramírez de la O .- Signature.

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