The Finance and Public Credit Commission of the Chamber of Deputies began this Tuesday afternoon the discussion of the increase in the Special Tax on Production and Services (IEPS) to flavored drinks, cigarettes, bets and video games, baptized as “healthy taxes” by the federal government.
Likewise, the legislators discussed the opinions of the reforms to the Federal Law of Rights (LFD) and the Federal Tax Code (CFF), the latter seeking to strengthen the fight against billing companies.
The Finance Commission made some changes to the Executive’s original proposals regarding the reforms to the IEPS Law (healthy taxes) and the Federal Tax Code.
What do the deputies change to healthy taxes?
Regarding healthy taxes, the Treasury commission proposes rreduce the IEPS rate to nicotine bags to 100%, from the 200% that the federal Executive originally proposed, this in order not to foster conditions for the development of illicit trade.
In addition, the Treasury Commission clarifies that flavored beverages will be exempt from paying IEPS. oral serums that comply with the formula that the World Health Organization (WHO) has established for Oral Rehydration Salts (ORS).
To comply with said formula and be exempt from the tax, oral serums must contain anhydrous glucose, potassium chloride, sodium chloride and trisodium contract.
Those serums containing sugars or sweeteners and other additives other than those referred to above will be taxed by the IEPS on flavored drinks, which will be 3.08 pesos as of January 1, 2026, says the opinion that will be voted on in a few minutes.
“The modification to the nicotine rate and the extension to oral serums do not alter the logic of the IEPS, a regressive tax that falls on the final consumer, not on those who operate smuggling networks or on major evaders,” criticized the Citizen Movement (MC) deputy, Patricia Flores.
What did they change about the Tax Code?
Regarding the Tax Code, the legislative commission proposes establishing limits on the real-time access that the tax authority will have to information systems of digital platformsthis in order to prevent and avoid abuses.
Specifically, the commission modified article 30-B of the CFF to establish that digital platforms must allow tax authorities permanent, online and real-time access “only to the information that allows verification of due compliance with tax obligations”.
Originally, the Executive’s proposal established that the platforms had the obligation to give the treasury access “to the information in their systems or records and related to the operations of the digital services they provide.”
