notitur march / april 2015

A publication of:

www.amdetur.org.mx

March April

2015

» AMDETUR Activities and Agenda » Legal Aspects Companies can now present a Notice of Suspension of Tax Activities

» Sustainability Sustainable Tourism: Traditional Tourism That Challenges Paradigms.

» Connections Tourist Product Development: Do International Tourists See Things Differently?

» Industry IT Goals and Challenges in Business

THE USE OF ICT'S* IN THE TOURISM INDUSTRY

BOARD OF DIRECTORS

CHAIRWOMAN Ana Patricia De la Peña Sánchez Original ResortsVICE PRESIDENT Gerardo Rioseco Orihuela PROVAC PosadasEXECUTIVE Gonzalo Maqueda CornejoPRESIDENT AMDETUR

SECRETARY Carmen Carballido StarwoodTREASURER Jorge E. Téllez Landín Sol Mar

COUNCIL MEMBERSFernando Azcona Lizárraga / Villa GroupJavier Robles / Grupo VidantaFrancisco Medina / Grupo Hotelero Santa FeGibrán Chapur / Palace EliteMarcos Agostini / Interval InternationalRicardo Montaudon Corry / RCI DIRECTOR Rosa de Jesús Lugo Dorantes

NOTITUR

CHAIRWOMAN Ana Patricia De la Peña Sánchez Original ResortsVICE PRESIDENT Gerardo Rioseco Orihuela Grupo PosadasEXECUTIVE Gonzalo Maqueda Cornejo PRESIDENT AMDETURPUBLISHER Raymundo HernándezDESIGN KEMCS Diseño y Marketing www.kemcs.comTRANSLATION Elizabeth Collins Morrison [email protected] PHOTOGRAPHY José Mata / www.pbase.com/ppmata AMDETUR Cel. (04455) 1885 8581ADVERTISING Raymundo Hernández C. [email protected] [email protected]

LOCAL ASSOCIATIONSC.P. Javier Vales González, Asociación de Clubes Vacacionales de Quintana Roo, A.C. / Lic. Alejandro Lemus Mateos, Asociación de Desarrolladores y Promotores Turísticos de Tiempo Compartido, A.C. (Puerto Vallarta) / Sr. Paul Wesley Little, Asociación Sudcaliforniana de Desarrolladores de Tiempo Compartido, A.C. / Ing. José Luis Centeno, Asociación de Promotores de Clubes Vacacionales del Estado de Guerrero, A.C. / Lic. Fernando de Leeuw Santiago, Asociación de Clubes Vacacionales de Cozumel, A.C. / C.P. Fernando Alaniz Cárdenas, Asociación de Clubes Vacacionales de Sinaloa, A.C. / Lic. Cristhian Orozco Oseguera, Asociación de Desarrolladores y Operadores Turísticos de Ixtapa y Zihuatanejo, A.C. / Ing. Guillermo Dávila Espinosa, Asociación de Desarrolladores Turísticos de Manzanillo y la Costa Alegre, A.C.

Notitur Digital is a bimonthly online publication, published by the Asociación Mexicana de Desarrolladores Turísticos, A.C. (Amdetur), WTC, Montecito # 38, Piso 32, Oficinas 11 – 14, Col. Nápoles, Mexico 03810, D.F. Phone and fax (55) 5488 2028 to 31. It is a sister publication to the printed magazine Notitur, whose registry numbers are: Certificate of Valid Title no. 3856, dated April 19, 1989; Certificate of Valid Content from the Comisión Calificadora de Publicaciones y Revistas Ilustradas no. 3172, dated April 19, 1989; Reserve Certificate Number 04-2005-030817343600-102 from the Instituto Nacional del Derecho de Autor, Ministry of Public Education. Amdetur is not responsible for the advertisements or “advertorials” published in Notitur Digital. Notitur treats personal informa-tion on its subscribers accoridng to the privacy standards of the Federal Law on the Protection of Data Held by Private Parties. For more information on our privacy policy, visit our webpage at: www.amdetur.org.mx.

MARCHAPRIL 2015

If you would like to receive the digital version of Notitur, in English or Spanish, you can request it at:[email protected]

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ARTICLETHE USE OF ICT'S* IN THE TOURISM INDUSTRY

The rapid evolution of ICTs and expansion of the Internet have transformed the relationship between buyers and sellers. This paradigm shift has redefined the roles of customers, citizens, companies and governments by modifying processes and introducing new strategic and operating practices. The digitalization of all industry processes and value chains has made competitiveness dependent on the ability to quickly and efficiently expand services. The growing use of Internet has simplified the access to and use of the tool, and increased users' perception of confidence in any commercial transaction. ICTs offer an intricate network of business interconnections, processes and commercial relationships for intermediate or final products and/or services.

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AMDETUR AMDETUR ACTIVITIESIn December 2014, AMDETUR, through meetings of its respective Committees, begin the work of designing the 2015 Convention.

CONNECTIONSTOURIST PRODUCT DEVELOPMENT: DO INTERNATIONAL TOURISTS SEE THINGS DIFFERENTLY?One of the first concepts that appear in the UNWTO 2012 Handbook on Tourism Product Development is that market trends and tastes should be taken into account, and that the industry must respond to tourists’ needs by designing the products they demand, in order to guarantee satisfying experiences. This, in theory, would enable the industry to focus certain products to certain clearly identified segments of the market.

INDUSTRYIT GOALS AND CHALLENGES IN BUSINESSTechnology has the potential to make businesses more efficient, profitable and competitive, because it helps them improve communication, the creation of companies in new markets, forms of consumption and management in general. Despite this, in countless cases, the Information Technology area is not in line with other departments, preventing it from contributing added value.

LEGAL ASPECTSCOMPANIES CAN NOW PRESENT A NOTICE OF SUSPENSION OF TAX ACTIVITIESCompanies frequently find it necessary to interrupt their economic activities for a certain period of time, for example, when economic or market conditions are not propitious, and when this happens, it is vital that they be able to also suspend compliance with their tax obligations and resume it when they return to operations.

SUSTAINABILITYSUSTAINABLE TOURISM: TRADITIONAL TOURISM THAT CHALLENGES PARADIGMS

We all know how important tourism is, nationally and internationally. Statistics show that, as one of the main economic activities and means of exchange, its growth and permanent improvement should be a matter of public priority. But with all Mexico’s opportunities, the excellence of its multi-factorial tourism activity has neglected the environmentalist view, which could be a link to improving the competitiveness of our market against global benchmarks.

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AMDETUR

AMDETURACTIVITIES

WORK MOVES AHEAD ON THE 2015 CONVENTION

In December 2014, AMDETUR, through meetings of its respective Committees, begin the work of designing the 2015 Convention.

This year, the Convention's slogan is REINVENTING THE TOURIST AND VACATION OWNERSHIP INDUSTRY. The idea is to open up a discussion of new political, marketing and product strategies that can help the tourist industry, and more specifically the Timeshare industry, to grow steadily contribute to economic growth in Mexico as a whole.

The convention will be held on June 22, 23 and 24 at the Westin Santa Fe hotel in Mexico City, and, as every year, it will have an Expo aimed at showcasing the best of the vacation ownership industry in Mexico.

AMDETUR will soon be communicating more details about the progress of work, as well as the exhibitors and panels that you'll be able to enjoy during our event.

PROGRESS TOWARD AN AGREEMENT WITH THE FEDERAL CONSUMER PROTECTION AGENCY

On Wednesday, February 11, Lorena Martínez Rodríguez, head of the Federal Consumer Protection Agency met with members of AMDETUR to follow up on previous agreements between the two institutions and seek out new strategies for cooperation.

Among these agreements is a strategy to avoid the proliferation of illegal sales rooms, to make sure that all companies that operate in the business defined as timeshare are aligned under a common set of ethical and legal guidelines.

We also discussed the possibility of setting up regional offices that would help the Agency promptly handle administrative proceedings corresponding to its jurisdiction at each of Mexico's leading tourist destinations.

TIMESHARE CERTIFICATION COURSE BEGINS

On February fourth, 2015, the new Timeshare certification course given by the Mexican Association of Resort Developers (AMDETUR) together with the Center for Higher Studies of San Angel (CESSA), began its sessions, with the purpose of specializing directors, administrative personnel, finance and sales workers in the Timeshare scheme.

During the first session, the presenter for the first part was Teresa Solis, Business Development Director for Latin America at Questex Hospitality + Travel, who gave an introduction about the framework for tourism in Mexico and in the world. She defined the Timeshare industry as the midpoint between the tourist industry and real estate industry, and talked about how megatrends are affecting the industry and its products. She also touched on the

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outlook for the industry and 2015, as well as factors that affect it at present.

The second part was led by Manuel Niembro Tapia, whose extensive experience in the industry informed his talk about the origins of this business scheme in Mexico and its evolution over the years, as well as its importance for the tourist industry overall.

John McCarthy, former head of the National Tourism Fund (FONATUR) accompanied us as instructor in the second session. This part of the course addressed the centrality of the tourist industry in Mexico, offering figures that reflect the growth of that industry in the last four years and the parallel growth of the timeshare industry.


AMDETUR

FURTHER PROGRESS ON THE Official Mexican Standard entitled

“Specifications for environmental protection and mitigation of the adverse impact of climate change on the planning, design, construction, operation and withdrawal of tourist real-estate facilities in coastal ecosystems.”

AMDETUR has conducted an in-depth study about the negative implications that this standard would have on our industry. The results include highly important data, and we have designed a very specific strategy to raise awareness among tourism authorities of the economic impact that this new standard could cause. AMDETUR is grateful to all those who contributed to preparing the study.

MEETING WITH THE TAXPAYERS' DEFENSE AGENCY

As part of AMDETUR's efforts to maintain alliances that capitalize on synergies with various institutions, this Association had a meeting with the Federal Taxpayers' Defense Agency (PRODECON) in order to communicate the concerns and cases that have arisen in the area of tax compliance, and which directly affect tourist resorts.

Both institutions reiterated their commitment to this cooperative effort, and their enthusiasm for working together on various projects that each of them carries out.

Among the collaboration agreements is an opportunity to share webinars on tax issues involving tourist resorts. AMDETUR members can also obtain advice from this Agency on matters concerning them specifically.◄

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June 22, 23 & 24, 2015 Westin Santa Fe Hotel · Mexico City

Information at +52 (55) 5488 2028 to 31www. amdetur.org.mxInformation at +52 (55) 5488 2028 to 31www. amdetur.org.mx

June 22, 23 & 24, 2015 Westin Santa Fe Hotel · Mexico City

Sean RusellTerritory Manager Americas Trip Advisor

Gareth PriceSales DirectorVallarta adventures

Sean Rusell Territory Manager Americas Trip Advisor

Gareth PriceSales DirectorVallarta adventures


CONNECTIONS

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CONNECTIONS

One of the first concepts that appear in the UNWTO 2012 Handbook on Tourism Product Development is that market trends and tastes should be taken into account, and that the industry must respond to tourists’

needs by designing the products they demand, in order to guarantee satisfying experiences. This, in theory, would enable the industry to focus certain products to certain clearly identified segments of the market.

It also mentions that tourist product development must respect basic principles of tourism, for example “being authentic and reflecting the unique attributes of the destination; having the support of the host community; respecting the natural and socio-cultural environments by not damaging these in any way; being differentiated from competitors; being of a sufficient scale to make a significant economic contribution,” and others. It sounds easy to say, but I think this has been hard to bring about in many of Mexico’s tourist destinations.

Last year, while I was working on a research project for a tourist destination, I was called upon to interview various industry participants in order to gain a broader view of the place, from the varying perspectives of hotel owners, service suppliers, municipal, state and federal tourism authorities, general port managers, airlines, travel agencies and operators in both domestic and international source markets.

TOURIST PRODUCT DEVELOPMENT: DO INTERNATIONAL TOURISTS SEE THINGS DIFFERENTLY?

Written by Arik StaropolskyGeneral Director – STA [email protected] www.staconsultores.com | @sta_consultores


This may be the reason why cruise ship operators stop letting their passengers disembark in Mexican ports, because once they got off at the first one, they found no reason to get off at the next one--after all, they were finding the same things in every port. We would have to analyze whether international tourists simply lack motivation to go to Mexico’s smaller, more characteristic destinations, or whether we fail to understand tourists’ demands and requirements in order to modify our tourist offering to suit their demands.

According to a survey conducted by the German consulting firm IPK, among the world’s leading tourism source markets, between 60% and 65% of tourists travel for cultural reasons. For Mexico, this figure is 30%. Going over the information in the DataTur platform maintained by the Ministry of Tourism, approximately two-thirds of visitors that stay in Mexican hotels are traveling to beach resorts.

Could it be that we’re still offering them what we have, and not what the market wants?◄

As part of the questionnaire, respondents were asked to rate various aspects that affect or benefit the destination, and we tried to find elements that needed improving or maintaining over time. At some point in the questionnaire, the subject of strolling/street vendors came up, and in order to obtain an index or indicator that helped quantify the relative importance of this issue, we asked respondents to rate this aspect on a scale of 1 to 10, in which “if there are no strolling/street vendors present, the score would be 10.” When talking about this specific issue with international participants, many of them responded, “But why? Do you think this kind of commerce is bad for the destination?”

I tried to explain to them what informality means in Mexico, the lack of control, the way it tends to disorganize a destination, and that, in fact, its absence is one of the criteria used to evaluate how appropriate a destination is for becoming an officially designated a “Magical Village” (or at least in an ideal world). Their answer, and I still remember it clearly, was that “tourists from these countries (the US and Canada) love street vendors, they give a destination identity, they feel like they’re spending money in the community itself (and not in the hotel chain’s stores). At Mexican destinations, it’s a very typical phenomenon and you can buy fun and unique things (some made in China, for example).” Exactly the characteristics for tourist product development that UNWTO mentions in its Handbook.

The big question is, why does the market perceive an element that, a priori, we view as something bad that affects a destination, see it as something unique and characteristic? Why aren’t we able to turn this very Mexican attribute, like our open-air markets that have evolved into movable venues that sell a thousand and one knickknacks, into an attractive tourist product that transmits to visitors what we want to show them about Mexico?

All in all, it was truly interesting, through the research process, to come up with this insight or market discovery. It seems obvious, right? Mexican markets as a differentiating element, one that gives tourists a unique experience. Of course! Many destinations and even hotels recreate Mexican markets for international tourists, but no, they don’t want to see a make-believe market with products and prices for tourists, they want to go to the town square and buy things there, like the rest of the people who live in the destination. This gives them an experience that it would be impossible to repeat at home.

CONNECTIONS

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INDUSTRY

Technology has the potential to make businesses more efficient, profitable and competitive, because it helps them improve communication, the creation of companies in new markets, forms of consumption and management

in general. Despite this, in countless cases, the Information Technology area is not in line with other departments, preventing it from contributing added value. In organizations, it is crucial to have a growth strategy designed on the basis of its objectives and aligned with all the areas, including Systems.

In companies of all sizes we sometimes find the lack of alignment between the technological and "substantive" areas of the business (sales, finance, human resources, operations, and others). The situation can hamper strategic development and restrict growth potential. Few companies have satisfactorily resolved this issue for the long-term; others have identified the opportunity but have not implemented solutions.

Written by: Andrés AldamaInformation Technology Consulting Partnerfor KPMG [email protected] | www.delineandoestrategias.com

GOALS AND CHALLENGESINBUSINESS

IT


INDUSTRY

This is important, because most Mexican organizations are found in the small and mid-sized enterprise (SME) segment. Even though computers, smart phones, tablets and applications have all become universal, technology is not always assumed to be an investment that generates return, but rather as a cost that does not add value. What should happen is persuasive the opposite: there should be a clear vision of the importance of IT in innovation, as a way to generate value and competitiveness.

It is possible that some Information Tech knowledge directors do not have the chance to explain or "sell" the strategic importance of what they do or what IT can do for the business. Others have delayed using tools for commercial areas, where they could help in decision-making, to be more efficient, more profitable, to grow. If they did they would see that the IT area is not an unfortunate expense, but rather an investment that generates dividends.

The challenge, then, falls to the Chief Executive Officer, the entrepreneur, the Chief Financial Officer, and, naturally, directors of Information Technology, who must define a strategy that will leave them all down the right path. It is the search for a technology service model totally refocused on the future of the business.

Basic tenets of the IT service model

Ability to changeThis refers to the ability to respond to the changing needs of the business, both for its transformation and for its growth

nterface with the businessDegree in which the company's requirements are fulfilled and users satisfied, based on the service levels committed for every process in the company

Use of resourcesEstablish strategies for a high level of knowledge, control, use or optimization of data assets

Financial schemeLevel of management and control of budget, investments and expenses derived from the activities of the IT area. Capacity to measure benefits based on a financial model or business case

OrganizationScheme under which the IT structure is operated and the ability to sustain the requirements of the organization

Knowing a company's pain pointsThe business owner must bear in mind that a consultant generally requires several weeks to map out the business, learn about its work models, identify the "pain points" (or

points of conflict) that affect the internal environment, corporate clients and final consumers of its products and services.

In the past, many IT projects failed, or thought to have failed, because they did.have clear goals or follow-up strategies. Outside to important when involved management in order to define where are how they would like to be in the next stretch of their strategy.

It is also a good idea to go over business case models, to identify the desired impact, the size of the investment, the installation and time results can be achieved with methodology for tracking and measurement: the cost-benefit balance.

The path to maturity: Designing an IT strategy

In order for the consultant and top management to work on a plan of action, based on a prior detailed diagnosis, a maturity route is proposed which includes regularly programmed initiatives for the short and long-term, evaluated according to various business enablers.

First, they established the impact of the implementation, its cost, time to complete, and persons in charge, in order to ensure is carried out. The project may take several months to materialize depending on the scope, budget and progression. As an integral part of this procedure security settings, comprehensive risk management and the integrity of the programs used are established, so they can only be modified with the approval of the business units that are affected.

Sometimes, to achieve this level of certainty, systems administrators must comply with certifications and standards that are applied in certain industries, such as finance and insurance. Although perhaps not so obvious, these investments have a return that can be quantified in the production of losses, theft and fraud.◄

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ARTICLE

Dra. Nathalie DesplasDirector of the Tourism Research Center of Chihuahua Campus of Tecnológico de [email protected]

* Information and Communication Technologies

THE USE OF ICT'S* IN THE TOURISM INDUSTRY

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The rapid evolution of ICTs and expansion of the Internet have transformed the relationship between buyers and sellers. This paradigm shift has redefined the roles of customers, citizens,

companies and governments by modifying processes and introducing new strategic and operating practices. The digitalization of all industry processes and value chains has made competitiveness dependent on the ability to quickly and efficiently expand services. The growing use of Internet has simplified the access to and use of the tool, and increased users' perception of confidence in any commercial transaction. ICTs offer an intricate network of business interconnections, processes and commercial relationships for intermediate or final products and/or services. The platforms are accessible, easy to browse and provide immense possibilities for reaching millions of potential consumers around the world. E-tourism is the leading segment of e-commerce in most countries and shows the highest rate of growth, driving an increasingly explosive expansion of e-tourism associated with the end consumer (Business to Consumer, or B2C).

Today's tourists know how to buy, know the relationship between quality and price, choose what best suits their needs and carefully husband their resources. Their purchases are efficient and rational: they are "intelligent buyers." Their primary tool in this is the Internet, a vast shopping mall open 24 hours a day, 365 days a year. There is no waiting on line, and buyers can find an unlimited array of tourist products for the entire world. To reach it, the end consumer seeks added value in each purchase: pursues a new communication at the international level and transforms themselves not only into consumers and interpreters of information, but of suppliers of information as well.

Interpreting information in managing the Internet

ICTs can maximize a tourist organization’s efficiency and effectiveness; they revolutionize its business processes, value chain and the strategic relations of the entire organization. Competition and the pursuit of optimum positioning for the destination through traveler confidence and industry-wide collaboration contribute to a modernization of their operations. Tourists systematically expand their influence by seeking out and selecting tourist products online around the world. The infinite variety of information found on the Internet is a key determinant for the tourist industry today.

The contribution of information as a basis for web 2.0

Tourists contribute actively, involve and convince other tourists with their experience. The second variable is crucial for Web 2.0. Their feedback on tourism service suppliers is exceptionally prized by future travelers who believe more in this experience than any corporate advertising. In effect, today's tourists seek confirmation or negation of their reservation decisions before and during the trip, and feedback after the trip. Systematic international reservation inquiries has transformed the Internet into the most influential source of information in buying decisions. The website TripAdvisor is every tourist’s Bible. Facebook, Twitter and email are the conduit for sales, last-minute prices, opinions, travel photos, complaints and congratulations from tourists.

Today's tourists know how to buy, know the relationship between quality and price, choose what best suits their needs and carefully husband their resources.

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Key facts:

• In Spain, Webloyalty’s 2014 survey on the use of ICTs in the home showed that the most frequently purchased products and services on the Internet are fashion (4%), travel (46.2%), technology (45.1%) and leisure (38.7%). For the first time, the tourist industry has been nudged out of first place among online buyers. Among these, 84% connect to the Internet several times a day, 62% are habitual buyers and 38% are occasional buyers (IPS OS, 2014).

• 87% of people use the web as a primary source of information before buying a product. 80% of people with Internet access have purchased online once, 50% more than once. 71% of those buyers think that when need by online, they obtain better prices than in stores. 99% of online shoppers are satisfied with their shopping experiences (Selz, 2014).

• First-time online shoppers are motivated by the prices offered (65.7%), the discounts (50.1%), low shipping costs (41.5%), product variety (39.4%), delivery times (26.9%) because the web is easy to use (24.9%) and because the web specializes in the product (20.2%) (IPS OS, 2014).

• Repeat online shoppers are motivated by the satisfaction obtained from their first purchase (65.8%), very interesting prices (51.7%), discounts and sales publicized by the website (40.4%), discounts found on the web (33.7%), the wide variety of products on this website (29.4%), because the web is easy to use (24.5%) and because the web specializes in the product (18.3%) (IPS OS, 2014)

• The most frequently used online sources are hotel sites (69%) for business travel and leisure travel search engines (62%), followed by airline and travel agency websites

87% of people use the web as a primary source of information before buying a product.

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(46%), opinion websites (37%), destination sites (34%) and car rentals (26%). According to the "2012 Google Traveler," social networks play a role in 21% of leisure travel and 25% in business travel. When purchasing a trip, 61% of American tourists use an online agency, 5% use a search engine, and 36% go directly to the supplier's website, while 33% use a meta-search engine like Expedia, Despegar, TripAdvisor, Kayak, Orbitz, Sabre, or Travelocity; and 30% read comment sites like TripAdvisor.

The rise of m-tourism:

Online shopping is on the rise. In the first quarter of 2014, online purchases were 13.7% higher than in the same quarter of 2013. In the US, the number of online shoppers went from 172.3 million in 2010 to 196.6 million 2014, and is expected to rise to 215.1 million in 2018 (Statista, 2014). Meanwhile, tourism 2.0 continues to grow. Little by little, the paradigms of e-tourism in online shopping is shifting toward the use of mobile devices. E-tourism is being replaced by m-tourism, which means the use of smart phones for mobile tourism e-commerce.

These trends are even more pronounced among business travelers: in the summer of 2014, 45% of leisure tourist booked their trips through their smart phone browsers, compared to 55% for business travelers. 40% of leisure tourists used a cell phone app for reservations, compared to 63% of business travelers. In the first quarter of 2014, m-commerce sales rose by 35% over the first quarter of 2013.

M-tourism shoppers use a tablet instead of a laptop or desktop 52% of the time when preparing their trips. This proves that m-tourism is here to stay (Google Travel Study, 2014). ICTs are advancing rapidly. For this reason, both tourists and traditional tourism companies must adapt and overcome their fear of online shopping and reservations. Businesses must change with their customers and in keeping with their needs. They must keep up with the pace of digital explosion, because it is the only way they can stay afloat.◄

Referencias:

Google Travel Study/Ipsos MediaCT Today's Traveler: Google's Annual Traveler's Road to Decision Study, US. Recovered November 10, 2014 at http://www.google.com/think/research-studies/the-2013-traveler.html

Instituto Nacional de Estadísticas de España (INE) (2013) Encuesta sobre Equipamiento y Uso de Tecnologías de la Información y Comunicación en los hogares, Spain. Recovered November 11, 2014 at http://www.ine.es/jaxi/menu.do?type=pcaxis&path=%2Ft25%2Fp450&file=inebase&L=0

IPSOS (2014), Online shoppers 2014, Recovered November 11, 2014 at http://www.ipsos-na.com/news-polls/searchresults.aspx?search=travelSelz (2014), 40 online shopping and e-commerce statistics, Recovered November 11, 2014 at https://selz.com/blog/40-online-shopping-ecommerce-statistics-know/

Statista (2014), Number of digital shoppers in the United States from 2010 to 2018 Recovered November 11, 2014 at http://www.statista.com/statistics/183755/number-of-us-internet-shoppers-since-2009/

ARTICLE

"El 33% usa un meta-buscador como Expedia, Despegar, TripAdvisor, Kayak, Orbitz, Sabre, Travelocity y el 30% lee sitios de comentarios como TripAdvisor."


LEGAL ASPECTS

COMPANIESCAN NOW PRESENT A

NOTICE OF SUSPENSION OF TAX ACTIVITIES

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Written by: Mtro. José Luis Figueroa Jácome Assistant Director for Systemic Analysis and Regulatory Studies. Taxpayer Defense Agency

LEGAL ASPECTS

Companies frequently find it necessary to interrupt their economic activities for a certain period of time, for example, when economic or market conditions are not propitious, and when this happens, it is vital that they be able to also suspend compliance with their tax obligations

and resume it when they return to operations. They therefore require a formal way to notify the Mexican federal Tax Administration Service (SAT) of their tax status by presenting the corresponding notice to the Federal Taxpayers Registry.

Since the Regulations to the Federal Tax Code took effect in December 2009, there has been what is known as a "regulatory contradiction" that made it impossible for taxpaying corporations to suspend compliance with their tax obligations. This was because article 29, section V of the Tax Code (article 25 of section V the code in effect in 2009), expressly provides for the possibility that both individuals and corporations can present, among others, a notice of the suspension of activities to the tax registry, while article 30, section IV, point a) of the same ordinance (article 26 section IV of the code in effect in 2009) establishes the requirements that must be met in order to present that suspension of activities. This last article, section and point, however, mention only individuals, so a literal interpretation of those legal provisions led the tax authorities to assume that there was no legal basis for corporations to present a notice of suspension of activities.

In consideration of this problem, which was not addressed in the current tax code, the Federal Taxpayers' Defense Agency (PRODECON) intervened, and through its participation and its publication of a Systemic Recommendation, succeeded in convincing the tax authorities to issue rule number I.2.5.26, contained in the Fifth Ruling on Modifications to the Miscellaneous Tax Regulations for 2014, which was published in the Official Gazette of the Federation on October 16, 2014.

Before this, because they were prevented from submitting a notice of suspension of activities, corporations were obliged to pursue ineffective, complex and costly alternatives, such as continuing to file regular tax statements as if they were operating normally or even dissolving the corporation, alternatives which were by any light unfavorable to the taxpayer, because if they continued filing taxes, they had to bear an excessive administrative and economic burden, and also risk being sanctioned for lack of appropriate and/or timely compliance.

Dissolving the Corporation, meanwhile, involved expenses in paying lawyers and accountants fees, as well as payments for the notarization of the respective public instruments and their respective charges, taxes and registration fees with the authorities.

MARCH / APRIL 2015

1. Published in the Official Gazette of the Federation on December 7, 2009.2. Article 29. For the effects of Article 27 of the Code, individuals or corporations may present, as appropriate, the following notices:…V. Suspension of activities…3. Article 30.- For the purposes of the preceding article, the following shall apply:a) Suspension, when the individual taxpayer has interrupted all the economic activities in connection with they were obliged to file or pay taxes, provided they do not have to comply with other regular tax filing obligations, either for themselves or for other parties.4. Published in the Official Gazette of the Federation on April 14, 2014.5. Systemic Recommendation 002/2014, which can be found at: http://www.prodecon.gob.mx/PORTAL/recoSistemicas/documentos/RECOMENDACIONSISTEMICA002_2014.pdf

LEGAL ASPECTS

But in October of last year, the new rule was incorporated into the Miscellaneous Tax Regulations, which has been incorporated into rule 2.5.14 of the corresponding regulations for 2015, enabling corporations to present a notice of suspension of activities when: (I) they have interrupted all the economic activities in connection with they were obliged to file or pay taxes; (ii) they do not have to comply with other tax payment obligations, either for themselves or for other parties; and iii) they meet the following requirements:

I. That the status of their tax domicile and of the taxpayer at the domicile was not marked as "not located."

II. That they were current with all their tax obligations, as accredited with the statement of compliance referred to in rule 2.1.35 of the Miscellaneous Tax Regulations for 2015.

III. That the corporate name, trade name, and Taxpayers' Registry Code (RFC) of the Corporation is not on the list published by the SAT on its webpage, in accordance with article 69, next to last paragraph of the Federal Tax Code.

IV. That the Corporation is not on the list of taxpayers who carry out nonexistent operations published by the SAT, in accordance with article 69-B of the tax code.

V. That the tax stamp certificate of the Corporation has not been revoked pursuant to section X of article 17-H of the tax code.

The same rule stipulates that the suspension of activities is valid for a period of two years, which may be extended one time only for another year, provided that a new application is prevented before the previous one expires; and once the requested term of suspension has ended, the taxpayer must present a notice of resumption of activities or apply for a cancellation of its listing in the Federal Taxpayers' Registry.◄

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SUSTAINABLE TOURISM, TRADITIONAL TOURISM THAT CHALLENGES PARADIGMSWritten by: Sergio Roldán @[email protected] www.earthgonomic.com

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We all know how important tourism is, nationally and internationally. Statistics show that, as one of the main economic activities and means of exchange, its growth and permanent improvement should be a matter of public

priority. But with all Mexico’s opportunities, the excellence of its multi-factorial tourism activity has neglected the environmentalist view, which could be a link to improving the competitiveness of our market against global benchmarks.

It is clear that a tourist resort that aims at excellence must fulfill a series of characteristics that provide added value to its well-structured and developed infrastructure: accessibility, availability of public services, good professional and labor practices, geolocation, and others. Although it is essential to have an environmental impact manifesto, in actual practice the sustainability of an establishment that promotes itself as such goes far beyond a simple document.

According to the Mexican Ministry of Tourism (SECTUR), the main obstacles to sustainable tourism development are the lack of a wastewater treatment plan, the lack of a sanitary landfill that complies with existing regulations, and the lack of comprehensive plans for handling hazardous waste.

Each of these obviously entails a significant environmental impact, and resolving this can mean a positive shift in the mindset of planning toward environmental, social and economic repercussions of the resorts in question, their impact on neighboring communities and their zone of influence.

Unfortunately, it would seem that most efforts boil down to identifying and working on infrastructure, rather than on procedures for integrating the true value of a tourist attraction and the wealth of the destinations: their environmental heritage.

At the government level, Mexico has a Sustainable Tourism Program that lays out three areas of work focused on sustainable development of tourist activity: The System of Sustainability Indicators for Tourism; the Inter-Sectorial Sustainability Agenda; and the promotion of best environmental practices for companies and destinations. A good start, but still not a truly effective, provable and methodologically replica solution for the various tourism scenarios that characterize our country.

This brings us to the question that everyone involved in tourism are asking or should ask: why establish oneself in terms of sustainability?

Eco-tourism is not in itself the path to sustainability, nor is taking advantage of the boom in this segment to boost the number of visitors or hotel guests. Eco-tourism is a sub-category of sustainable tourism that offers “environmentally responsible travel to relatively untouched natural areas, in order to enjoy and appreciate nature (together with current or past cultural characteristics), and which promotes conservation, has a low negative impact, and encourages the active involvement of local people with socio-economic benefits” (Ceballos-Lasucrain [IUCN] 1996).

Sustainable tourism holds the answer to this question in its very essence: We must conserve our natural resources to guarantee their availability for future generations. It’s as simple as that.

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Public tenders, permits and concessions for building tourist resorts might be designed for developments across millions of kilometers of Mexican territory, but obviously, no development or operator will want to bid on remote, dry regions with no nearby food resources or natural attractions, or which lack access to activities that constitute life experiences for visitors, the ability to regulate climate conditions, and offer more stability for their infrastructure.

This is why sustainability should be considered a priority, not just for competitively promoting tourism in Mexico over other international markets, but as a primordial path to ensuring the subsistence of this social and economically vital activity for our country.

The resort industry must place an emphasis on drafting projects that provide a complementary relationship between traditional basic requirements and the formation of a team of experts who can facilitate the incorporation of the environmental aspects necessary to move from traditional tourism and eco-tourism to true sustainable tourism.

We need increased professionalism in the environmental aspects of this industry. Experts should be called upon to help create plans for resource use and administration, involve communities, protect local fauna and flora, create educational and communication programs and earn global distinction for local facilities. This is the next step for developers and operators who want to free themselves from the socio-environmental bind, and also improve Mexico’s ranking on international competitiveness scales by offering options for fully sustainable developments to the increasingly demanding public of tourists seeking this type of destination.◄

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notitur march / april 2015

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