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IA joined a multi association letter regarding a “kill switch” proposal in Mexico’s 2021 budget. Mexico’s 2021 Economic Package (Budget) was passed by the House of Deputies and is now moving to the Senate.  Article 18-H BIS of the Law of Value Added Tax (LIVA) includes a so-called ‘kill switch’ that would suspend the internet connection on non-resident entities providing services to Mexican customers for failure to comply with Mexico’s tax code requirements. The provision appears to be inconsistent with Mexican law and trade obligations, would harm the Mexican economy, and is simply not necessary to achieve the government’s objectives and ensure tax compliance.