In just over half a year, the Federal Maritime Terrestrial Zone (Zofemat) in Cancún has achieved 69% of its annual revenue target. This means that 125 million out of the projected 173 million pesos for 2024 has already been collected. This success is attributed to the efforts of roughly 650 contributors. Zofemat's director in the Benito Juárez municipality, Justo Román Miranda Rocha, stated, "We strive to reach and surpass our target every year."

The revenue target is set by a committee made up of the Tax Administration System (SAT), the Secretary of Environment and Natural Resources (Semarnat), the state government, and the municipality. If taxpayers fall behind or fail to pay in the first few months of the year, Zofemat initiates several collection actions. These include sending payment reminders to help taxpayers settle their dues in a timely and appropriate manner.

Miranda Rocha explained that this process is open to all individuals and legal entities, both domestic and foreign. Foreign entities can make payments through a trust with a national financial institution if they wish to use or sustainably exploit a beach area, Zofemat, or lands reclaimed from the sea. "If taxpayers ignore our warnings or fail to regularize their payments, we begin issuing payment requirements," said Miranda Rocha.

To date, no penalties have been imposed on taxpayers. The Benito Juárez municipality is known for exceeding its revenue target each year. This is largely due to their strategy of sending out payment reminders at the end of every two-month period when payment is due. According to Miranda Rocha, "The more reminders we send, the more taxpayers come forward to pay."

Most payments are made in the first three months of the year. "We start collecting in January, February, and March, and most of the total target is collected during this period. We usually reach between 45 and 47% of our annual collection goal in the first quarter," Miranda Rocha added.

The Federal Maritime Terrestrial Zone is a 20-meter wide strip of solid, passable land next to the beach. The verification of the use, exploitation, and operation of Zofemat, maritime beaches, and reclaimed lands is overseen by the Federal Attorney for Environmental Protection (Profepa). This is crucial given the country's extensive coastline, the richness of its natural resources, and the importance of the ecosystems it supports.