The Mexican tax administration (SAT) has published a new version of the Third Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2021. In that document, the SAT has established that taxpayers will be considered in compliance with the mandate to issue the supplement of Carta Porte, even if before January 1, 2022 the supplement does not comply with all the technical specifications established under the laws, regulations and technical documents about the Supplement. Therefore, according to the wording of the mentioned resolution, the deadline for the use of the Supplement of Carta Porte is now December 1, 2021, but it also establishes that the Carta Porte issued by the taxpayer since this date will be considered in compliance, even if it does not comply with the technical specifications established by the SAT. This special permission will be allowed until December 31, 2021.
By doing this, it is understood that the SAT has suspended until this date (December 31), the enforcement of the strict validation of the the mandate as long as the taxpayers issue a non compliant supplement. https://www.sat.gob.mx/cs/Satellite?blobcol=urldata&blobkey=id&blobtable=MungoBlobs&blobwhere=1461175046880&ssbinary=true
