Secretariat of Finance and Public Credit
On November 18, 2020, the Secretariat of Finance and Public Credit (SHCP) published in the Official Gazette of the Federation (DOF), the Third Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2020, in this regard, the following relevant points:
- Rule 2.1.6 Non-Business Days: Section II of this rule is amended to indicate that April 9 and 10, 2020, as well as November 2, 2020 will be considered as non-business days for the SAT.
- Rule 2.7.1.9 CFDI that may accompany the transport of merchandise This rule is modified to indicate that the owners of national merchandise that are part of their assets may certify the transportation of such merchandise that is moved by land, sea, air or fluvial, only by means of the printed representation of a transfer-type CFDI to which they must incorporate the supplement “Carta Porte”, which for such purposes is published on the SAT Portal, issued by them. In the cases in which the transfer of merchandise is carried out through an intermediary or transport agent, the latter must issue the transfer-type CFDI in which it must include the complement “Letter Porte”.
Taxpayers engaged in land, sea, air, river or cargo transport services must issue the income type CFDI that must contain the requirements established in Article 29-A of the CFF, which covers the provision of this type of service. , to which they must include the complement “Letter Porte”, which for such purposes is published on the SAT Portal, which will serve to prove the transport of goods.
Note: The obligation established in this rule, referring to the incorporation of the supplement “Carta Porte” to the CFDI that is indicated, will start its validity once the SAT publishes the complement on its Portal and the term to which it refers has elapsed rule 2.7.1.8. (Thirty calendar days)
- Rule 1.13 is repealed in relation to the obligation of tax advisers and taxpayers to provide the information to reveal reportable schemes.
- Rule 2.22.1. Informative statement to disclose generalized and custom reportable schemas Tax advisors or taxpayers, as appropriate, must submit the “Informative return to reveal generalized and personalized reportable schemes”, in accordance with the provisions of the 298 / CFF filing form “Information return to reveal generalized and personalized reportable schemes”, contained in Annex 1-A.
VALIDITY: This Resolution shall enter into force the day following its publication in the DOF, except as provided in the rules contained in Chapter 2.22. From the disclosure of reportable schemes, which will enter into force on January 1, 2021.
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