Liquor tax in Estado de Mexico

In the Estado´s de Mexico Government Gazette last december the 15th, 2017, was published in its sixth section “of the tax in the final sale of alcoholic drinks”, in which there’s mention of a rise in the rates for final consumption of alcoholic beverages.

In its 69th M article there’s mention of an obligatory payment of such tax by, physical and legal people that in collective performed the final sale of beverages containing alcohol.

In transport this tax shall be included in the corresponding prize without being considered as a part of public prize.

In its 69th N article is explained that it’s understood as final sale that in which occurs in Estado de Mexico territory in which the material is given by a provider, producer, canner or distributer depending the case to its later sale or consumption to public in general.

It’s understood as alcoholic beverages, to effects of the so mentioned tax, those wich at a 15°C temperature posees a alcoholic percentage bigger than 3° G.L and up to 55° G.L.

In  the 69th O article, there’s mention that the tax will be determined applying a 4.5% rate over the final sales prize of beverages containing alcohol, this without accounting for the added value tax nor the special products and services tax (SPST).

The tax will come to effect at the moment of the seller receiving the exact amount of the final sales price for alcoholic beverages.

This tax will be retained and received by the seller through official declaration approved by the secretary at least ten days from the next month into which the tax was created.

The person that shall retained the tax will have the follow obligations:

• Register, for the effects of this tax. to the secretary, through out a notification that will be presented through technological means or forms so that this effect could be authorized.
• Kept a pre normalized record of sells referred in article 69th N, for each establishment, local, agency or affiliated branch in which identified mounts take effect as a selling operation including the integrity of the tax total.
• Issue receipts that fulfill the needed requirements without this meaning it shall be transferred separately or suddenly.