The bill for the protection of victims or survivors of human trafficking and the object of smuggling of migrants establishes that every legal person or entity must pay a special mandatory contribution based on their income for care, assistance, and protection to people identified as victims of migrant smuggling, following the assumptions established in the legislation.
The contributions referred to in article 34 of this Law must be made according to the income corresponding to the fiscal year in question, per the following: Legal person or entity with income of zero pesos up to one million pesos will contribute 150 pesos. In comparison, those with an income of one million pesos up to eight million pesos will contribute 450 pesos.
Legal entities or entities with income of eight million pesos up to 20 million pesos will contribute 1,500 pesos; those with income of 20 million pesos up to 50 million pesos will contribute 9,000 pesos; likewise, those with income of 50 million pesos up to 100 million pesos will contribute 27 thousand pesos, and those with income above 100 million pesos will contribute 78 thousand pesos.
The Law expresses that the amounts foreseen in the previous article will be indexed annually, according to the consumer price index (IPC) published by the Central Bank, or what is the same, the inflation levels.
This legislation warns that the established contribution is mandatory for all legal persons and public or private institutions domiciled in the national territory, covered by any tax regime, regardless of whether or not they receive benefits.
In addition, that said contribution may be deducted from the gross income of legal persons under the provisions of literal i) of article 287 of the Tax Code.
Yesterday, Listín Diario published a work stating that the comprehensive bill on trafficking in persons, exploitation or smuggling of migrants, submitted by the Executive Power to the Senate of the Republic on December 12, 2022, contemplates rights and actions in favor of the victims of these crimes.
The piece of legislation, which is under study in the Senate, establishes in its article 63 to manage the regular permanence of the victims in the country “and must carry out the necessary procedures to obtain immigration and residence permits when the latter applies.”
They will also be able to request a work permit, as well as any other necessary, before the corresponding state institutions.
In addition, victims will be able to opt for health insurance until they remain within the Unit for the Identification, Care, and Protection of Victims, Survivors, and Witnesses of Human Trafficking, an entity that will be founded if the Law is approved.