Today was published in the Official Gazette of the Federation the Fourth Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2021 in which various rules are reformed, added and repealed.

In our Flashes Nos. 27 and 28 we point out the modified rules or provisions that we consider most relevant and that we point out again:

SAT holiday period

A second paragraph is added to section I of Rule 2.1.6. to establish that the second general holiday period of 2021 that includes the days of December 20 to 31, 2021, are non-working days for the Tax Administration Service.

Door Card Complement

The amendment to 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 is confirmed. and 2.7.1.9., the use of the Carta Porte supplement will be mandatory as of January 1, 2022.

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

http://dof.gob.mx/nota_detalle.php?codigo=5638868&fecha=21/12/2021

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

*                 *                 *                 *

December 2021

Mexico City, Mexico