SMEs are the fundamental link in the productive chains and important generators of jobs that contribute to the country's economic development. contribute to the economic development of the country, they make up 93.33% of the industry in Nuevo Leon and 99.78% nationwide. industry in Nuevo León and 99.78% nationally, and their production is equivalent to 35.5% and 39.24% of the state and national GDP, respectively. state and national GDP, respectively.

Despite their contribution, they face challenges such as a high burden of paperwork, as well as difficulty in filling out tax forms, making the payment of taxes complex and obliging and difficulty in filling out tax forms, making the payment of taxes complex and forcing SMEs to dedicate a lot of time and resources to time and resources to comply.

According to the "Global Business Complexity Index 2023", in Mexico the level of complexity in accounting and tax payment is rated as "High". and tax payments is rated as "High", grouping the administrative burden and the level of difficulty of tax reporting requirements. of difficulty of tax reporting requirements.

While the average number of hours spent paying taxes in OECD countries is 158.8 per year, Mexico averages 240 hours per year for this type of procedure. 158.8 per year, Mexico averages 240 hours per year for this type of procedure. SMEs make at least 175 tax returns per year; the same as a large company.

Although progress has been made in simplifying the payment of taxes with schemes such as RESICO, many SMEs could be included in this modality by implementing some changes to the scheme, many SMEs could be included in this modality by implementing some changes to the scheme.

Among the measures we propose to make the payment of taxes more efficient and increase tax collection are the following collection, include:

1. A strategic plan to facilitate the payment of taxes through the use of technologies that will automate tax returns. 2. Increase the scope of RESICO by increasing the amount allowed to cover all SMEs with revenues up to 250 million pesos, benefiting around 77,000 SMEs. SMEs with revenues of up to 250 million pesos, benefiting around 77 thousand SMEs. 3. Reduce the frequency of tax returns from monthly to quarterly for SMEs, from 175 declarations to the different agencies (SAT, IMSS, INFONAVIT, State) to 81 quarterly. to 81 quarterly.

At CAINTRA, we will continue working together with the authorities to create a favorable environment for SMEs, which promotes their growth that promotes their growth, provides them with the necessary tools to overcome challenges and contribute to the progress of our country. challenges and contribute to the progress of our country.

CAINTRA Nuevo León