Oswaldo Mayo
 
 

Oswaldo N. Mayo has been licensed to practice law in Mexico for more than 28 years; starting his legal career since 1990 in a prestigious law firm.

Mr. Mayo is a partner of this law firm, presiding mainly tax and customs matters in our offices located in Monterrey, Nuevo León, Reynosa and Matamoros, Tamaulipas.

He´s a specialist in conducting tax, customs and environmental audits for the determination of all types of contingencies in national companies and IMMEX companies.

He has developed great activity in tax and administrative litigation against authorities such as SAT, IMSS, INFONAVIT, PROFEPA and STPS and any other Federal, State or Municipal authority that intends to impose the collection of illegal collection against taxpayers.

Due to his active participation in various national and international forums, it allows him to know the legal changes that will affect companies and to be able to develop the necessary strategies for their implementation and compliance.

 

+ Practice Areas

Tax
Customs
Environmental in Mexico


+ Education

Law Degree (1992) Centro Universitario del Noreste, Matamoros.


+ Admissions

Professional Certificate 2038630


+ Languages

Englis
Spanish

 
 


+ Representative Transactions

  • Has worked on the creation of various criteria that have served the national companies for the management and implementation of various tax benefit programs and at the time for the reduction of tariffs on products are from the NAFTA region.
  • Has participated in various due diligences of compliance with tax and customs obligations, preparing various opinions on the current state of the companies in these matters, creating programs for the development and compliance with the legal obligations that each company must fulfill.
  • Works hand in hand with customs agents to define obligations and determine diagrams for work processes in the area of import and export of materials in Mexico.
  • Review and issue opinions regarding the management and status of inventory control systems that companies are required in custom matters.
  • His experience has supported the companies in the auditing processes by the Tax Administration Service in Mexico in fiscal and Customs matters.
  • Currently is in charge of reviewing, obtaining and monitoring the General Permits for the purchase, storage and consumption, as well as the Ordinary Import Permits and Ordinary Export Permits of material controlled by the Secretary of National Defense.
  • Has carried out the implementation in several companies of certification programs as Authorized Economic Operator ("OEA") and VAT-IEPS certification in customs matters.
  • Also has represented innumerable National and Foreign companies in litigation cases before the various tax authorities against the imposition of fines, at a municipal, state and federal level.
  • Specializes in the review of the cases in companies that increase their claims for the payment of the insurance premium for occupational hazards before the Mexican Social Security Institute.


+ Professional Experience

  • BGV&GB (1993-present).
  • Law Offices of Creel, Garcia Cuellar & Müggerburg, S.C. (1990-1993).
  • President of the Council of the National Employment Service in the City of Matamoros, Tamaulipas (2007-2012).
  • President of the Citizen Environmental Council. Coordinated by the Municipal Presidency of the City of Matamoros, Tamps (The council is integrated by the representatives of the environmental and safety committees and hygienists of most of the city's chambers and associations. (2006-2008). Continuous updating in the areas of Tax Law, Foreign Trade, Administrative and Environmental Law for the development of my work as an external consultant for several foreign investment companies (IMMEX) and nationals of the Northeast of the country. President of the National Employment Service Counsel in Matamoros (2008-2012).
  • Secretary and Founding Member of the Council of the Committee for Economic Development of Matamoros (CODEM) up to date.
  • Secretary of the Council of the National Chamber of the Industry of the Transformation (CANACINTRA) from 1999 to the year 2002 and from 2004 to February of the 2013.
  • Secretary of the Board of the Chamber of Commerce of Canada Chapter Matamoros 2005-2008.
  • Communicator of the Radio Environment and Business program in 970 AM from August 2004 to September 2007.


+ Professional Expertise

  • Expert consultant to municipal governments, obtaining various criteria for companies’ management.
  • Expert in the preparation of opinions and appeals on all Environmental, Tax and Customs matters.
  • External expert consultant for several foreign investment companies (IMMEX) as well as national companies residing on the Northeast part of the country.
  • Draft, prepare and coordinate general and ordinary permits with the SEDENA (Secretary of National Defense) authorities to import regulated material into Mexico.
  • Review, analysis and follow-up of all import and export operations between companies and official authority.
  • Review, analyze and draft all nullity appeals directed to the IMSS (Mexican Institute of Social Services), as well as coordinate between companies and IMSS the refund of quotas.
  • Draft documents directed to the Environmental Department of the State of Tamaulipas to be file the compliance to the mandatory conditions required to expand companies’ buildings.