1E9Ct5D

130C H A P T E R V I IIn addition, the alienation of national or nationalized merchandise by national suppliersto nonresidents, when it is delivered in Mexican territory to an IMMEX companyor to companies in the automotive industry or car or auto parts manufacturing industryfor its introduction into a customhouse deposit regime, will incur VAT at a rate of0 percent.Finally, the foreign merchandise imported into Mexico under the bonded warehousecustoms regime can be alienated by applying the rate of 0 percent to IMMEX companiesor companies in the automotive industry or car or auto parts manufacturing industry forits introduction into a customhouse deposit regime.In all of the cases discussed above, in order for the 0 percent rate to be applicable tothe value of the alienation, it will be necessary to carry out certain “virtual” customsoperations of return or exportation and of temporary importation or of the introductionto customhouse deposit. In addition, it will be necessary to comply with all the additionalspecific requirements indicated in the miscellaneous tax provisions.5. Special Tax on Production and ServicesThe Special Tax on Production and Services, is a tax on the importation into Mexicoand the alienation of certain specific goods in Mexican territory. Equally, the provisionof services, such as commission, sales promotion, agency, representation, consignment,and distribution, are taxed as long as the sale of the taxed goods is procuredthrough them.This is an indirect payment, in view of the fact that it tends to tax the final consumerof the goods whose importation or alienation is taxed. While this tax has some similaritiesto VAT, the circumstances under which payers of this tax can offset the tax transferredto them is considerably limited, in addition to the fact that in the majority of casesthe taxpayer or the one obliged to pay the STPS cannot expressly and separately transferit to the person affected or the consumer.5.1. Persons Subject to the Payment of STPS; Taxed Acts and ActivitiesIndividuals and legal entities in Mexican territory who engage in any expressly taxableacts or activities are obliged to pay STPS. The alienation in Mexican territory and thedefinitive importation into Mexico of goods shown in the following table are taxed withSTPS in accordance with the rate indicated for each one of them.The STPS also taxes the provision in Mexican territory of services of commission,sales promotion, agency, representation, financial brokerage, consignment, and distributionthrough which the above-mentioned goods are alienated, except for gasolineand diesel.