isan impuesto tasa
I have struggled to find a decent translation of the Mexican ISAN taxation rules and regulations, but I fail. Google cannot do a comprehensible translation, perhaps because it is translating with a European Spanish vocabulary, and not Mexican Spanish. But I am guessing. The fact seems to be that some languages translate into English much worse than others. For instance, I find Chinese to be fairly understandable when translated, but Thai is often practically gibberish.
At any rate, as one source (in English) explained:
DUTIES AND TAXES NOT SUPPORTED BY MANAGEMENT DYNAMICS
ISAN Tax (Tax on new vehicles) – This is an import tax applied to new vehicles imported for consumption. Due to the complexity of calculation that is based on an Ex-Work valuation basis, this is a manually calculated tax.
I was also able to find this in a book titled Mexico, a comprehensive development agenda for the new era (by Marcelo Giugale, O. Lafourcade, Vinh H. Nguyen, World Bank):
Two other federal taxes, the sales tax for new cars (ISAN) and the annual registration fee (tenencia) for cars less than 10 years old are “shared” 100 percent with the states, effectively giving them the right to collect and enforce the taxes. Since they are federal taxes, however, people can pay them in any state they choose, based on convenience, irrespective of location and residence. While the federal government sets the rate of ISAN, the states treat the tenencia as their own tax and set the rate accordingly.
As well, I found this in some sort of Trade Policy Review document (which I suspect is from the Foreign Trade Information System, which describes itself as offering “information and articles on trade in the Western Hemisphere”):
78. The ISAN is payable on the selling price of vehicles to the final consumer, including any optional equipment and before applying any reduction or discount under special offers. The ISAN applies to both Mexican and imported vehicles. Its amount is determined according to five price ranges for automobiles and comprises a specific amount that varies from Mex$0 to 18,500 (US$1,700) and an ad valorem rate (from 2 to 17 per cent) on the difference between the value of the vehicle and the lower limit of the price range within which the vehicle falls. In the case of imports of new vehicles, the ISAN is determined by applying the rate provided in the Law on the ISAN to the declared customs value, plus the amount of the import duty and any other duties payable upon importation, with the exception of VAT. Automobiles whose value does not exceed Mex$156,135 (US$14,350) are exempt from this tax.
79. In December 2005, Mexico abolished the requirement that “compact automobiles for popular consumption” must have a domestically manufactured motor in order to be exempt from the ISAN.(50)
(50)Law establishing and amending various fiscal laws, published in the Official Journal of the Federation of 26 December 2005.
From the website Allo’ Expat Mexico:
The excise tax on new cars (impuesto sobre autos nuevos – ISAN) was applied at its full rate in 1999, resulting in charges of 2-17% depending on the value of the car, and a zero tax rate for low-cost, compact vehicles.
A special excise tax (impuesto sobre automóviles nuevos, ISAN) is levied on new automobiles. For automobiles with a capacity of up to 15 passengers, the rates are progressive and vary, in accordance with the average transfer price, from 2% to 17%. The rate for trucks with a capacity of up to 4 250 kg, trailers and semi-trailers is 5%.
51. The tax on new automobiles (ISAN) was reintroduced in 1997.(20) The tax is applied on the sale price of the vehicle to the final consumer, including all optional equipment and before discounts and special offers. The ISAN takes the form of a compound rate with a specific amount (five different levels defined for ranges of prices) and an additional ad valorem rate applied on the difference between the value of the vehicle and the lower boundary of the price range within which a vehicle falls. The ad valorem equivalent of the ISAN ranges between 2% and 10% of the vehicle’s value. Compact automobiles for “popular consumption” are exempt from the tax; such cars are defined as cars with a maximum value of Mex$65,000 (some US$6,800), for a maximum of five passengers and with engines produced domestically.
(20) Federal Law of New Cars Tax (of 29 December 1997).
It should be clear that there probably is not any simple formula for calculating the ISAN tax rate — not one that is simple for most laymen, at any rate.
As a March 30, 2012, post edit, I am adding these recent Spanish references or discussions. Since I don’t understand Spanish, I cannot tell if what I am including are at all pertinent, so I will only offer these few:
Para el caso de fraccionamientos y condominios, el impuesto se calculará aplicando la tasa que anualmente señale la Ley de Ingresos del municipio de que se trate, tomando como base el valor que resulte mayor entre el …
Publish Date: 03/12/2012 7:00
En este caso, se trata como siempre del pago de impuestos, y debemos tener en cuenta que se requiere un ingreso superior a 400000 pesos, si dejó de prestar servicios antes del 31 de diciembre del 2011 o, bien, desea …
Publish Date: 03/21/2012 8:55
La exención de IVA, al igual que las exenciones fiscales, se trata de un privilegio otorgado por el Gobierno o la Ley, que excluyen del pago de un impuesto. … el prestador del servicio proporcione financiamiento relacionado con actos por los que no se esté obligado al pago de este impuesto o a los que se les aplique la tasa del 0%; reciban o paguen las instituciones de crédito, las uniones de crédito, las sociedades financieras de objeto limitado, las sociedades de …
Publish Date: 03/21/2012 9:33
Es una época de pago de impuestos, donde deben estar atentos los que tengan un ingreso superior a 400000 pesos, si dejaron de prestar servicios antes del 31 de diciembre del 2011 o, bien, desea realizar deducciones …
Publish Date: 03/23/2012 6:19
A pocos días de la presentación de las declaraciones anuales 2012, muchos nos preguntamos si existe otro régimen donde no se deba realizar el cálculo de impuestos. A todos los que se hagan la misma pregunta, les …
Publish Date: 03/28/2012 7:43
Sonora: en suspenso de aprobación del paquete económico; Baja California: se mantiene para vehículos de más de $500000; Baja California Sur: se mantiene como impuesto local; Sinaloa: se mantiene como impuesto local para … Hidalgo: se mantiene para vehículos de más de $351000; Querétaro: se mantiene para vehículos de más de $400000; Tamaulipas: subsidio del 100%; San Luis Potosí: se mantiene para autos nuevos y de 10 años de antigüedad.
Publish Date: 03/29/2012 6:20
Cuando debemos calcular ISR, no es tan fácil como el cálculo del IETU o del IVA, y esto se debe a que la tasa varia dependiendo del límite inferior en que se ubique la base imponible (los ingresos anuales), asimismo, …
Publish Date: 03/29/2012 12:03
Este impuesto se aplica todos los años, previo a la. … Es decir que, la tasa (según la legislación vigente) puede variar desde el 1.92% al 30% para personas físicas y, se sitúa en el 30% para todas las personas morales.
Publish Date: 03/30/2012 6:00
isan impuesto tasa
ZEITGEIST: MOVING FORWARD | OFFICIAL RELEASE | 2011
Uploaded by TZMOfficialChannel on Jan 25, 2011
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This is the Official Online (Youtube) Release of “Zeitgeist: Moving Forward” by Peter Joseph. [30 subtitles ADDED!]
On Jan. 15th, 2011, “Zeitgeist: Moving Forward” was released theatrically to sold out crowds in 60 countries; 31 languages; 295 cities and 341 Venues. It has been noted as the largest non-profit independent film release in history.
This is a non-commercial work and is available online for free viewing and no restrictions apply to uploading/download/posting/linking – as long as no money is exchanged.
A Free DVD Torrent of the full 2 hr and 42 min film in 30 languages is also made available through the main website [below], with instructions on how one can download and burn the movie to DVD themselves. His other films are also freely available in this format.
SUPPORT PETER JOSEPH (DONATIONS): http://zeitgeistmovie.com/torrents.html
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