We feel it is important to highlight our surprise at the modifications announced by the tax authority regarding the the tax authority regarding the VAT refund to companies that are part of the Certification Scheme for maquila and export companies. of Certification of maquila and export companies, which, instead of having the benefit of a 10 to 20 day refund, will now have to wait 40 days. instead of having the benefit of a 10 to 20 day refund, they would now have to wait 40 days. Unfortunately, even today, these deadlines of up to 20 days are not fully met. the new periods will exceed 40 days, further complicating the current operating scenarios for the productive sector. current operating scenarios for the productive sector.

The decision affects in two ways: Firstly, by directly impacting the cash flow of export manufacturing companies (which by their nature normally have of export manufacturing companies (which, by their nature, normally have credit balances). and, in addition, by eliminating the importance of the certification itself, as it promotes good practices within companies and their supply chain. certification itself, since it promoted good practices within the companies and their value chain.

It seems a contradiction to us that with the formal start-up of the T-MEC, and immersed in a panorama complicated by the pandemic, the complicated by the pandemic, the authority's decisions are precisely to remove incentives for the country's to remove incentives for the country's exporting companies. For this reason, our request to reestablish the rule as soon as possible, allowing us to recover refunds to certified taxpayers in less time. certified taxpayers. The objective must be to promote foreign trade for the generation of jobs and the generation of jobs and the search for the welfare that our country requires.

Along the same lines, in a survey conducted by CAINTRA within the SME sector, the average response of the survey showed that it takes up to 120 days for the authority to survey showed that the authority takes up to 120 days to refund VAT, directly affecting the liquidity of this important sector. VAT refunds, directly affecting the liquidity of this important sector; where, companies have also reported a greater intensity of SAT in its collection actions, increasing the requirements and complications to and complications to carry out the process.

We maintain our call to the authorities to take actions to speed up the VAT refund for the industrial sector, particularly for exports. VAT refund for the industrial sector, particularly for exports, as doing so will allow us to invigorate our economy. our economy.

CAINTRA NUEVO LEÓN