EY - Mexico indirect taxes

Mexico indirect taxes

Dealing with complex and challenging indirect tax issues in Mexico

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With Mexico collecting nearly 50% of its tax revenue from indirect taxes such as the value added tax (VAT), customs duties and excise taxes, Mexican tax authorities are paying much closer attention to how companies with Mexican operations manage these taxes.

To help you navigate this challenging indirect tax environment, a panel of Mexico indirect tax professionals will discuss potential tax risks in your Mexican operations and identify possible opportunities to save cash flow or reduce costs through strategic planning and proactive engagement. Other topics include:

  • The trend towards digital government in Mexico and how to respond to it
  • Recent indirect tax regulatory developments in Mexico
  • Major indirect tax issues encountered by multinationals operating in Mexico
  • The use of data analytics tools to improve your VAT and customs operations in Mexico


Rocío Mejía

Mancera, S.C., EY member firm in Mexico, Partner, Indirect Tax

Rocío Mejía leads the EY Global Trade and the OME practice of Mancera S.C. in Mexico and has over 17 years of experience in both the US and Mexico.

Rocío has wide experience providing indirect tax and customs advisory services, including duty and tax analysis projects with special focus on maquiladoras. In the last six years, she has set-up successful toll manufacturing structures under the maquila model from the feasibility through the design and implementation phases.

Rocío holds a master’s degree in International Management from Baylor University (US) and a bachelor’s degree of Arts in Business Administration from Monterrey Tech (ITESM–Mexico).

Teresa Rodríguez

Mancera, S.C., EY member firm in Mexico, Partner, Indirect Tax

Teresa Rodríguez is a Partner of Tax, Mancera, S.C. in Mexico City.

Teresa has the following professional experience: strategic tax planning for the structure and negotiation of domestic and cross-border transactions, for both national and foreign corporations as well as individuals; tax consulting and planning in business transactions that include business reorganizations; structure and entity selection, both domestic and foreign; financial structuring; mergers; acquisitions; liquidations; and, spin-offs; and professional advice regarding tax consequences in transactions that include financial restructures, corporate finance, structured finance, issuance and placement of debt and equity, among others.

Teresa's education includes: Certified Public Accountant by Instituto Mexicano de Contadores Públicos, A.C. (IMCP), with Master in Law and Accounting from London School of Economics and Political Science.

Francisco Bautista

Mancera, S.C., EY member firm in Mexico, Senior Manager, Global Trade

Francisco Bautista is a Senior Manager in the Global Trade & Investment, Incentives practice of Mancera, S.C. with over 13 years’ experience in Business and Corporate Development in Mexico and Asia.

Francisco was Trade and Investment Commissioner of Mexico to ASEAN, Australia and New Zealand based in Singapore for over 4 years. He was in charge of promoting all federal government initiatives and incentives plans for business promotion in the region.

Francisco has a degree in Industrial Engineering from Universidad Anahuac in Mexico. Also has a degree in Business Administration from the International University in Geneva, Switzerland. He completed his Masters in Business Administration, the Asia-Pacific Executive program, from the National University of Singapore in Singapore.


Robert S. Smith

Ernst & Young LLP (US), Principal, Indirect Tax

Robert Smith has a wide range of customs and international trade knowledge and familiarity dealing with customs issues throughout China and the AsiaPac region. He is well versed in a number of subjects, including: customs valuation, customs classification, import/export procedures, licensing requirements, duty reliefs, and other planning opportunities.

Robert has extensive practical experience assisting companies in the management of customs function and addressing and resolving issues directly with China Customs. He provides advice and assistance in many areas such as: supply chain restructuring; duty/VAT free importation of raw materials for export production; positive resolution of valuation investigations; technical tariff classification opinions; reconciliation of customs handbooks; treatment of royalties and technology license fees under the customs valuation rules.

Robert has a master’s degree in Professional Accounting and a bachelor’s degree, both from Brigham Young University. He is a licensed US Customs Broker and formerly worked as a customs advisor in the US. He proficiently reads, writes and speaks Korean and can speak basic Mandarin.