The SAT is in charge of the Register of Alcoholic Beverages Taxpayers Importers, in which taxpayers who manufacture, produce, package, and import alcoholic beverages, alcohol, denatured alcohol and uncrystallizable honeys must register, which includes: 5 tariff fractions included in this Register.
Until December 31, 2003, acts or activities related to uncrystallizable honey were not taxed by the IEPS Law. Only alcohol and denatured alcohol were included, for the purposes of the IEPS, inaccordance with article 2, section I, section b), the sale of which was exempt from said tax as long as the provisions established in sections I, II, firstwere complied with. paragraph, VI, VIII, X, XI, XII and XIV of article 19 ofsaid law.
On November 6, 2003, in the initiative for reforms to the IEPS sent by the Executive to the Congressof the Union, it was considered convenient to include uncrystallizable honeys in the control scheme that applies to alcohol and denatured alcohol, arguingthat fiscal control of these products supports the health control of alcoholic beverages.
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