On November 18, 2021, the Third Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2021 (“FMR”) was published in the Official Gazette of the Federation and in which various FMR rules for 2021 are reformed, added and repealed.

Below we point out the changes that we consider most relevant:

Official IDs

Rule 2.1.55 was added. which provides that the tax authority will consider as official identifications those indicated in the tax provisions that have lost their validity during the years 2020 and 2021.

CFDI cancellation without acceptance

Sections I and X of rule 2.7.1.39 are amended. to establish that a CFDI may be canceled without requiring the acceptance of the receiver when: I) total amounts of up to $1,000 are covered or, ii) when the cancellation is made within the business day following its issuance. Originally the rule established an amount of up to $5,000 and a period of 3 days following the expedition.

Door Card Complement

Rule 2.7.1.9 is amended. in relation to the inclusion of the Carta Porte supplement. Likewise, through the modification to the transitional provisions of the First Resolution of Modifications, it is foreseen that the use of said complement will be mandatory as of December 1, 2021 and it is established 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 of the Standard of the complement Porte Letter and the CFDI Filling Instructions to which the Porte Letter Complement is incorporated.

Similarly, various rules were added that indicate requirements or cases of exception in relation to the issuance of the CFDI that includes the Letter Of Charge supplement for local transfer of goods or merchandise, parcel and courier services, towing cranes, transfer of funds and values or hazardous materials and waste, consolidated transport of goods,  etc., so we recommend analyzing the particular case in order to define which of these new rules would be applicable; with pleasure in the Firm we can support you to define the corresponding effects and requirements.

We learned that several American associations sent the Federal Government a request to extend the period of entry into force of the use of the Carta Porte supplement, pointing out for these purposes the various difficulties in the systems, controls that exist today, lack of clarity in the applicable rules, etc. considering the various cases in which the use of the Carta Porte supplement applies or not,  let us hope that the Federal Government will issue its pronouncement on the matter, as it would be highly desirable for there to be an additional extension. We will keep you informed.

Below we put at your disposal the link in which this publication can be consulted:

http://dof.gob.mx/nota_detalle.php?codigo=5635649&fecha=18/11/2021

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November 2021

Mexico City, Mexico