On September 21, the Tax Administration Service (SAT) announced through its website the first advance version of the Third Resolution of Modifications to the Miscellaneous Tax Resolution for 2021.

The aforementioned advance version provides for the reform of the transitional provisions of the First Resolution of Modifications to the FMR for 2021 published in the Official Gazette of the Federation on May 3, 2021, to establish that the use of the Carta Porte supplement will be mandatory as of December 1, 2021.

Likewise, it is indicated that it is understood that those taxpayers who issue the CFDI to which the Carta Porte supplement is incorporated before January 1, 2022 and this does not comply with the requirements “Standard of the Carta Porte complement” and the “CfDI filling instructions to which the Carta Porte Complement is incorporated” comply with the previously mentioned.

It should be noted that the aforementioned transitional provisions originally established as the entry into force of said supplement on June 1, 2021, noting that, once the period of 120 calendar days from that date ended, the use of the aforementioned supplement was mandatory, that was, approximately from September 30, 2021.

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

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September 2021

Mexico City, Mexico