The SAT published on its official website the First Advance Version of the Sixth Resolution of Modifications to the Miscellaneous Tax Resolution 2023.
It extends the term until December 31, 2023, for those taxpayers who issue the CFDI with Carta Porte supplement to comply with all the requirements contained in the “Instructions for filling out the CFDI to which the Carta Porte supplement is added”. The grace period granted postpones the imposition of fines and the possibility of the crime of smuggling being configured.
Likewise, the First Advance Version of the Third Resolution of Modifications to the General Rules of Foreign Trade for 2023 was published too. It extends the deadline to comply with the information related to the tax folio of the CFDI of type income or transfer type, with Carta Porte supplement as appropriate, in the foreign trade operations that require it. Become mandatory from January 1, 2024.
