We hereby inform you that the day 21 September of this year the Tax Administration Service (SAT) published through its portal the following provisions related to the extension of the entry into force of the obligation for the Carta Porte supplement:
3ª Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2021, early version
The Eleventh Transitory of the First Resolution of Modifications to the Fiscal RMF is reformed to 2021, published in the DOF on 3 May 2021, and will enter into force the day after it is published in the Official Gazette of the Federation. (DOF) to be as follows:
For the purposes of the rules 2.7.1.8., Y 2.7.1.9., as well as the thirty-sixth transitory article of the RMF 2021, the use of the Carta Porte plugin, will be mandatory from 1 from December to 2021 and will be punishable as of January 1, 2022 when any of the requirements of the "Standard of the Carrier Letter supplement" and the "Instructions for filling out the CFDI is not complied with, to which the Carrier Letter Add-on is incorporated.”
9ª Resolution of Modifications to the General Rules of Foreign Trade for the 2020, First Advance Version
The first transitory article is reformed, fraction I of the Seventh Resolution of Modifications to the RGCE for 2020, published in the DOF on 11 June 2021, to specify that the following, will come into force on 01 of January of 2022:
- 2. 4. 11. Fraction I, item f): Dispatch of goods by transmission of information (Annexed 3) (PITA)
- 3. 1. 15. Section V relative to the fiscal folio: Procedure to process a customs document.
- 3. 1. 31. First paragraph: Procedure for the presentation of documents in the customs clearance of goods.
- 3. 1. 33. Fraction I, item g): Dispatch of merchandise without presentation of the pediment prints, notice or plain copies (ADD).
In case you require more information in relation to this informative flash, We would appreciate it if you contact our team of professionals.
Produced by:
Victor Hugo Vazquez Pola
victorh@vazquezpola.com.mx