Corp 144 final bundle: the Zacatecas underground mine operator kit

The Zacatecas mining cluster and 24/7 underground operations

The state of Zacatecas is Mexico's leading silver producer, with annual production of more than 200 million ounces according to Camimex and the Mexican Geological Survey. The mining cluster operates more than 15 underground and open-pit mines, including Unidad Minera Saucito (Fresnillo PLC), Unidad Minera Fresnillo (Fresnillo PLC), Mina El Coronel (Industrias Peñoles), Mina Tayahua (Grupo Frisco), Mina San Martín (Industrias Peñoles), Mina La Encantada (First Majestic), Mina La Parrilla (First Majestic), Mina Del Toro (First Majestic), Mina La Luz (Endeavour Silver), Mina Platosa (Excellon Resources). Operations employ more than 18 thousand miners in Zacatecas.

The underground mine operator's work demands PPE certified under NOM-017-STPS-2008 and NOM-023-STPS-2012, mining hard hat with chin strap and lamp holder, LED helmet lamp with long-life lithium battery (12 to 16 hours), mining boots with steel toe cap, and document holder belt with self-rescue bag (emergency respirator for gas leaks). The corp 144 final bundle covers the initial issue of jumbo operator, scoop operator, driller, face supervisor and shift supervisor.

The mining corporate invoices consolidated from its Zacatecas fiscal domicile (usually colonia Centro, El Orito, Las Haciendas, Cd Industrial) or in CDMX (central corporate). The invoice breaks down per mining unit, operator RFC, face and shift. Deductibility runs under Article 27 LISR as mining operating expense, with supporting documentation: operator list signed by face supervision and current tax certificate.

The mining corporate runs 8 to 12 hour rotating shifts 24/7 (four shifts: morning, afternoon, night and rest), with production plan adjusted to international silver, gold, zinc, lead and copper prices. Operator turnover is moderate: the corporate reports 5% to 8% monthly turnover among jumbo operators, more stable among scoop operators and drillers with specialised technical training.

How the mining kit is invoiced

The corp 144 final bundle invoices under USO CFDI D02 when booked as training expense, or I08 when booked as mining operating expense. The mining corporate invoices consolidated from its Zacatecas or CDMX fiscal domicile with 16% national IVA. For mining units in the northern border zone (Sonora, Chihuahua, Baja California), 8% IVA applies with Border Zone complement on CFDI 4.0.

The mining corporate with more than 1,000 operators per shift issues a single consolidated invoice with per-mining-unit, face, operator RFC and kit-count breakdown. The invoice attaches the individual employment contract with the list of operators assigned to each face. Deductibility runs under Article 27 LISR as mining operating expense, with supporting documentation: operator list signed by face supervision and current tax certificate.

For mining corporates reporting ESG indicators to Camimex (Cámara Minera de México) and SGM (Servicio Geológico Mexicano), the corp 144 final bundle provides evidence of commitment: the LED lamp reduces energy use, certified boots prevent accidents, the document holder with self-rescue bag protects human life. The CFDI 4.0 invoice with certified-PPE breakdown serves as supporting documentation for the safety spend reported.