Today, the Tax Administration Service (SAT) announced through its website the first advance version of the Fourth Resolution of Modifications to the Miscellaneous Tax Resolution for 2021.

The aforementioned advance version provides for the reform of the Eleventh Transitory Article of the First Resolution of Modifications to the FMR for 2021 published on May 3, 2021 to establish that for the purposes of rules 2.7.1.8. and 2.7.1.9., the use of the Carta Porte supplement will be mandatory as of January 1, 2022.

We remain at your service for any questions or clarifications that may be required regarding this publication.

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November 2021

Mexico City, Mexico