{"id":10083,"date":"2019-01-10T13:00:36","date_gmt":"2019-01-10T18:00:36","guid":{"rendered":"https:\/\/quadranslawandfinance.com\/?p=10083"},"modified":"2019-02-19T11:35:50","modified_gmt":"2019-02-19T16:35:50","slug":"reforms-fiscal-to-laws-in-quintana-roo","status":"publish","type":"post","link":"https:\/\/quadranslawandfinance.com\/en\/blog\/reforms-fiscal-to-laws-in-quintana-roo\/","title":{"rendered":"Tax amendments in Quintana Roo"},"content":{"rendered":"\r\n<h1 class=\"wp-block-heading\" style=\"text-align: center;\">Taxes in Quintana Roo<\/h1>\r\n<h2 style=\"text-align: justify;\"><strong>Tax amendments<\/strong><\/h2>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\">A few days ago, several laws and amendments on tax issues, were published in the Official Gazette of the State of Quintana Roo, which amended some taxes, rules and tax-administration offices for the State and municipalities.<\/p>\r\n\r\n\r\n\r\n<h3 style=\"text-align: justify;\"><span style=\"color: #808080;\"><strong><em>Among the most relevant, are the following:<\/em><\/strong><\/span><\/h3>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\"><strong>&#8211; The State\u2019s Internal Revenue Service of Quintana Roo\u00a0<\/strong><\/p>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\">According to the explanation indicated in the bill of law presented to the local Congress, there is a need for the State of Quintana Roo to have a modern revenue service that contributes to strengthen public finances and that is competitive with the modern tax standards.<\/p>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\"><em>Several points worth mentioning in the Law of the Internal Revenue Service of the State of Quintana Roo are:\u00a0<\/em><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>The Internal Revenue Service of the State of Quintana Roo (SATQ) will be a decentralized agency of the Secretary of Finance and Planning of the State Government (SEFIPLAN).<\/li>\r\n<\/ul>\r\n<ul>\r\n<li>SATQ will collect taxes, dues, contributions for improvements and for use and, in general, the state, federal and municipal revenue which collection corresponds to the State.<\/li>\r\n<\/ul>\r\n<ul>\r\n<li>SATQ shall be the only tax authority in the State and will exercise the powers assigned to it in the Federal Tax Code and in the State Tax Code.<\/li>\r\n<\/ul>\r\n<ul>\r\n<li>SATQ, as a decentralized agency of SEFIPLAN, will have the technical autonomy to dictate its own resolutions.<\/li>\r\n<\/ul>\r\n<ul>\r\n<li>The Public Tax Service Program of the State Government of Quintana Roo is established, with the purpose of providing SATQ a body of public servants, highly-specialized in federal, state and municipal tax matters.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\"><strong>&#8211; Hospitality Tax Act for the State of Quintana Roo<\/strong><\/p>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\">According to the justification, it is argued that hospitality tax in the State is due by the companies dedicated to such purpose. Likewise, other concepts, not currently contemplated in the Law, are added which are closely related to the purpose of the tax.<\/p>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\">In that sense, several reforms to the Law are proposed to include some concepts and predicates that impose obligations on some subjects<strong>, among which are:<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Definitions are included for \u201chost\u201d, \u201cdigital platform\u201d, &#8220;hospitality-service provider\u201d and \u201chospitality service\u201d.<\/li>\r\n<\/ul>\r\n<ul>\r\n<li>Within the concepts subject to tax, \u201ccamping areas for mobile shelters\u201d and \u201cprivate apartments, homes and villas\u201d, are added.<\/li>\r\n<\/ul>\r\n<ul>\r\n<li>The obligation to withhold and remit taxes is established for intermediaries, promoters or facilitators in the collection of payments for hospitality services through digital platforms.<\/li>\r\n<\/ul>\r\n<ul>\r\n<li>Whenever the hospitality service is provided through a host, he\/she must have documental proof of such identification and shall apply for his\/her registration with the Host Register, save for a few exceptions, clarifying that he\/she is not exempt from paying the taxes.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\"><strong>&#8211; Revenue Act for the Municipality of Benito Juarez of the State of Quintana Roo<\/strong><\/p>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\">From the justification made in the bill of law, it can be seen that with the enactment of a new law, it is expected to correct an element of form corresponding to the current Revenue Act, the same that has originated filing of several legal actions resulting in refunds of all municipal taxes of the complainants who filed the actions.<\/p>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\">On the other hand, it is deemed necessary to incorporate the Dues for Environmental Care to guarantee the conservation, protection and maintenance of the beaches as well as of all natural resources of the Municipality.<\/p>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\">In that train of ideas, the municipal revenue act is amended to incorporate the Dues for Environmental Care, that will be paid according to the occupation rate of hotels and\/or lodges or guesthouses, hostels and motels<strong>. <\/strong><\/p>\r\n<p style=\"text-align: justify;\"><strong>The outstanding points are the following:<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>The users of rooms and\/or rooms in hotels, inns or guesthouses, hostels and motels must pay these dues.<\/li>\r\n<\/ul>\r\n<ul>\r\n<li>These dues will be withheld by the service providers in the hospitality industry.<\/li>\r\n<\/ul>\r\n<ul>\r\n<li>Payment is at the rate of 30% of a UMA per room and\/or hotel room, per night of occupation.<\/li>\r\n<\/ul>\r\n<ul>\r\n<li>Payment is due when the room is paid, if done in advance, or at the time of check-in, or upon checkout, if payment is made after the service has been provided.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\"><strong>&#8211; Revenue Act for the Municipality of Cozumel of the State of Quintana Roo<\/strong><\/p>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\">From the Justification Made in the Corresponding Bill of Law, the purpose is to provide funds to the municipality to implement diverse actions and public policies in the area of environmental protection.<\/p>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\">According to the foregoing, the municipal revenue act is amended to add the taxes for Environmental Care which will be due according to the occupation rate in hotels, inns or guesthouses, hostels and motels.<\/p>\r\n<p style=\"text-align: justify;\"><strong>The outstanding points are the following:<\/strong><\/p>\r\n<p>\r\n\r\n<\/p>\r\n<ul class=\"wp-block-list\">\r\n<li>The users of rooms and\/or rooms in hotels, inns or guesthouses, hostels and motels must pay these dues.<\/li>\r\n<\/ul>\r\n<ul>\r\n<li>These dues will be withheld by the service providers in the hospitality industry.<\/li>\r\n<\/ul>\r\n<ul>\r\n<li>Payment is at the rate of 30% of a UMA per room and\/or hotel room, per night of occupation.<\/li>\r\n<\/ul>\r\n<ul>\r\n<li>Payment is due when the room is paid, if done in advance, or at the time of check-in, or upon checkout, if payment is made after the service has been provided.<\/li>\r\n<\/ul>\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<p>\u25cf\u00a0 \u00a0 \u00a0 \u00a0 The following are exempt from the payment of these tax:<\/p>\r\n\r\n\r\n\r\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 1.\u00a0 Visitors who are residents of Quintana Roo.<\/p>\r\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2. Senior citizens.<\/p>\r\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3. Handicapped guests.<\/p>\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\" style=\"text-align: center;\">Legal and Accounting Consulting in Playa del Carmen<\/h4>\r\n","protected":false},"excerpt":{"rendered":"<p>Reforms and laws in matter fiscal, that to change some taxes, rules and organism of taxation applicable for to State and theirs municipalities.<\/p>\n","protected":false},"author":4,"featured_media":10080,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10083","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax amendments in Quintana Roo - QuAdrans law and finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/quadranslawandfinance.com\/en\/blog\/reforms-fiscal-to-laws-in-quintana-roo\/\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Tax amendments in Quintana Roo - 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