SAT gives another extension for the CFDI with Carta Porte complement

The Tax Administration Service (SAT) reported that it will give another extension until July 31, 2023 for the correct issuance of the entry and transfer invoice with Carta Porte complement, which adds up to six extensions since its implementation was announced a little more two years old

Currently, the entry and transfer invoice with Carta Porte complement is issued by the carriers, however the authority does not impose sanctions for incorrect issuance.

Before the promulgation of the extension, carriers had until January 1 to correctly issue the Digital Fiscal Receipt via Internet (CFDI or invoice) for entry and transfer with Carta Porte complement.

Jesús Rodríguez Ambriz, president of the Mexican Association of Public Accountants (AMCP), told this space that the issuance of the CFDI with Carta Porte complement will only require the identification of the product transported, the transfer route, as well as who buys it and who buys it. sells.

For the head of the union, the extension of the term is good news for the taxpayer because the issuance of the invoice with the income and transfer supplement has many requirements to meet and they had to be validated by the tax database. For this year, the invoice with supplement asks for 72 requirements.

On the contrary, Ambriz said that it is bad news for the SAT because it means that it is not yet ready for 100% implementation of the document.

Juvenal Lobato Díaz, professor of tax law at UNAM, agreed in this sense with Rodríguez Ambriz that the SAT is not ready and is acknowledging that many taxpayers, especially large ones, are not ready with the implementation of the CFDI for income and transfer with Carta Porte complement.

The professor told El Economista that with the new extension they will add more than two and a half years for the sanctions to be executed against people who do not correctly issue the CFDI for entry and transfer with Carta Porte complement.

The Mexican Institute of Public Accountants (IMCP) estimated that there are 14 million taxpayers who move merchandise throughout the country. In other words, using the latest data from the SAT, only 0.4% would be generating the invoice with Carta Porte Complement.

The latest data available details that only 65,163 taxpayers have issued 82.6 million income and transfer invoices with Carta Porte supplement at the end of the first quarter.

santiago.renteria@eleconomista.mx