IEP's review 1.1

Criticism of the alcoholic beverage industry

The 2022 economic package , approved by the Legislature, proposes important modifications from the Federal Tax Code and the laws that govern ISR, VAT and IEPS. 

Main changes foreseen in the 2022 Tax Miscellaneous 

According to the Strategic Notes publication , from the Belisario Domínguez Institute of the Senate of the Republic, there are few reforms contemplated by the Miscellaneous Fiscal 2022 in terms of IEPS .  

The most representative changes surround the Law on Electronic Labels for alcoholic beverages and the updating of the rates that apply to fuel for motor vehicles. 

As far as the alcoholic beverage industry is concerned, the tax package introduces the concept of electronic labels as "an adaptation to technological and digital evolution". 

The aforementioned electronic tag proposes better control and security based on digital folios under SAT guidelines.   

Additionally, it is proposed that smart devices read the QR code available on the printed version labels in establishments where the final consumption of beverages is carried out.  

And empower the SAT in those cases where the destruction of the container is not considered practical, after dispensing its content.  

Finally, flexibility is proposed in terms of registration in the Register of Taxpayers of Alcoholic Beverages for manufacturers and importers of denatured alcohol and non-crystallizable honeys.