Mexico: the SAT published the Resolution that establishes administrative facilities for the tax obligations compliant of the taxpayers of the primary sector, of Ground Transportation of Federal Freight, Foreign Passenger and Tourism, as well as Ground Transportation of Materials Freight and Urban and Suburban Passengers, in which it announced the use of a new complement called “Liquidation Complement”, which will be mandatory from the 30 days following that published in the SAT Portal.
This Complement must be attached to the CFDI of withholdings and payment information when the taxpayers mentioned above issue the settlements to their members.