Regulatory Analysis
On September 25, 2023, the tax authority in Mexico (SAT) published Version 3.0 of the Carta Porte Supplement on its portal with some adjustments. With Version 3.0, among other adjustments, we can see as the most relevant the incorporation of 7 catalogs: RegimenAduanero, RegistroISTMO, SectorCOFEPRIS, FormaFarmaceutica, CondicionesEspeciales, TipoMateria and DocumentoAduanero. For foreign trade operations, fields […]
The Mexican Tax Administration (SAT) recently published some adjustments to the Error code matrix that is used for the CFDI 4.0. Precisions were made in some error codes and a new error code was added to clarify when the Foreign Trade complemento should not be included.
The SAT published the second anticipated version of the ninth resolution of modifications to the miscellaneous tax resolution for 2022 and its annexes 1 and 1-A. Among its modifications, the fifth transitory article establishes that those who make payments for the concepts referred to in Title IV, Chapter I of the income tax law and […]
A new version of the catalogs for the CFDI 3.3 and 4.0 has been released by the SAT. The new catalog version updates the sub catalog c_NumPedimentoAduana. The updated version of these catalogs is available at the following links: Catalog for CFDI 3.3: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/catCFDI_V_33_08092022.xls Catalog for CFDI 4.0: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/catCFDI_V_4_08092022.xls
The SAT published a Catalogo’s scheme update for the Complemento used for exports “Comercio Exterior” version 1.1 Revision C and D. Revision C is used for CFDI 3.3 and Revision D is used for CFDI 4.0. The updated document for Version 1.1 Revision C is available here and The updated document for Version 1.1 Revision […]
The second anticipated version of the Fifth Resolution of Modifications to the miscellaneous tax resolution (RMF) for 2022 and its annexes 1-a and 14 were released through the SAT portal. It establishes the first general vacation period of 2022 for the SAT, the days from July 18 to 29, 2022. Also introduces changes regarding the […]
The SAT has released an update of the catalogs and the schema of the catalogs for the Complemento Carta Porte 2.0. The scheme of the catalogs is available at the following link: http://www.sat.gob.mx/sitio_internet/cfd/catalogos/CartaPorte/catCartaPorte.xsd The catalogs for the Complemento Carta Porte 2.0 are available at the following link: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/CatalogosCartaPorte20.xls
On February 18, 2022, the Tax Administration Service (SAT) enacted the Second Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2022. According to this Resolution, the period of use of the CFDI version 3.3, is extended until June 30, 2022. After that, the CFDI in its version 4.0 would be mandatory. The mentioned Resolution […]
The Tax Administration Service (SAT) has recently published the Second Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2022, effectively postponing the entry into force of the latest CFDI version. According to this modification, the period of use of the current CFDI version 3.3, is extended until June 30, 2022, therefore, from July 1, […]
On December 31, 2020, Mexico published a new decree by which it expands a number of fiscal benefits to 22 municipalities located in the southern states of Quintana Roo, Tabasco, Campeche and Chiapas. Among the main benefits extended to those locations is the reduction of the standard VAT rate to 8% to all sales and […]
On December 31, 2020, Mexico published a new decree by which it expands a number of fiscal benefits to 22 municipalities located in the southern states of Quintana Roo, Tabasco, Campeche and Chiapas. Among the main benefits extended to those locations is the reduction of the standard VAT rate to 8% to all sales and […]