{"id":5680,"date":"2021-07-23T14:02:48","date_gmt":"2021-07-23T19:02:48","guid":{"rendered":"https:\/\/fralla.mx\/?p=5680"},"modified":"2021-07-23T14:05:06","modified_gmt":"2021-07-23T19:05:06","slug":"tax-news-no-16-july-2021","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/","title":{"rendered":"Tax News No 16 &#8211; July 2021"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5680\" class=\"elementor elementor-5680\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4e65da83 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e65da83\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-49009a81\" data-id=\"49009a81\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2da393e6 elementor-widget elementor-widget-text-editor\" data-id=\"2da393e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2a698ad1 elementor-section-height-min-height elementor-section-items-top elementor-section-boxed elementor-section-height-default\" data-id=\"2a698ad1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;shape_divider_bottom&quot;:&quot;waves&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M421.9,6.5c22.6-2.5,51.5,0.4,75.5,5.3c23.6,4.9,70.9,23.5,100.5,35.7c75.8,32.2,133.7,44.5,192.6,49.7\n\tc23.6,2.1,48.7,3.5,103.4-2.5c54.7-6,106.2-25.6,106.2-25.6V0H0v30.3c0,0,72,32.6,158.4,30.5c39.2-0.7,92.8-6.7,134-22.4\n\tc21.2-8.1,52.2-18.2,79.7-24.2C399.3,7.9,411.6,7.5,421.9,6.5z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-123fc0cf\" data-id=\"123fc0cf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-610300c2 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"610300c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Tax News No 16 &#8211; July 2021<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-59606a7e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59606a7e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-17e0bf5\" data-id=\"17e0bf5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-49459e15 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"49459e15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"600\" height=\"400\" src=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/07\/Flash-16-2021-1.jpg\" class=\"attachment-large size-large wp-image-5681\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27c60506 elementor-widget elementor-widget-spacer\" data-id=\"27c60506\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44e2a97d elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"44e2a97d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\tIncorporation of the Waybill Complement to the Tax Receipts\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dd2d806 elementor-widget elementor-widget-spacer\" data-id=\"2dd2d806\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b981c70 elementor-widget elementor-widget-text-editor\" data-id=\"6b981c70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">On December 29, 2020, the Miscellaneous Tax Resolution for 2021 was published in the Official Gazette of the Federation, which included rule 2.7.1.9., this rule contains the requirements that taxpayers must meet in the receipts that used to evidence the transportation of goods.<\/p>\n<p style=\"text-align: justify;\">Through a transitory provision, it was established that the provisions of rule 2.7.1.9. in question, regarding the incorporation of the waybill complement to the tax receipts (CFDIs), would be in force once the Mexican tax authorities (SAT) publishes the aforementioned complement on its website and a period of thirty calendar days is elapsed.<\/p>\n<p style=\"text-align: justify;\">However, on May 3, 2021, the First Resolution of Modifications to the Miscellaneous Tax Resolution for 2021 and its Annexes was published in the Official Gazette of the Federation, in which it is indicated by means of a transitory provision that the waybill complement would be in force as of June 1, 2021. However, during the following 120 calendar days, after the beginning of the term, it would be possible to choose to issue the corresponding CFDI without incorporating the waybill complement, but at the end of said period the use of the waybill complement shall be mandatory for the aforementioned taxpayers (i.e. as of September 30, 2021).<\/p>\n<p style=\"text-align: justify;\">The 2.7.1.9. of the Miscellaneous Tax Resolution specifies the following assumptions:<\/p>\n<ol style=\"text-align: justify;\">\n<li>The owners of national merchandise, which is part of their assets may prove the transportation of said merchandise when they are transferred by land of cargo that circulates on federal highways or by rail, sea, air or rivers, only through the digital file of a transfer-type CFDI issued by themselves or their printed representation, to which they must attach the waybill complement published for such purposes on the SAT\u2019s website.<\/li>\n<li>In the cases in which the transportation of the goods is carried out through an intermediary or a transport agent, whoever carries out the transportation of the goods, it will be said agent who must issue the CFDI referred to in the previous paragraph and use this or its printed representation to prove the transportation of the goods.<\/li>\n<li>In case of transportation of imported goods that correspond to acquisitions from first-hand sales, when these are subject to sale, the CFDI that is issued must additionally contain the importation requirements, and be attached through a digital file or printed representation, to the CFDI referred to in the preceding paragraphs.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">Derived from the above, when goods are transported, it will be important to review that the corresponding CFDI is previously generated; this is, the electronic invoice with the waybill complement, in order to be able to prove the legal possession of the goods during the transfer, accompanying them with the digital file or printed representation.<\/p>\n<p style=\"text-align: justify;\">The information that must be recorded in the waybill complement will depend on the subjects involved in the operation, the means of transport and the type of CFDI (Entry or Transfer).<\/p>\n<p style=\"text-align: justify;\">At FRALLA we are at your service in order to review the freight transport schemes to identify the applicable requirements as of September 30, 2021.<\/p>\n<p style=\"text-align: justify;\">We remain at your service for any clarification or comment that is required regarding this publication.<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: center;\">*\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *<\/p>\n<p style=\"text-align: justify;\">July 2021<\/p>\n<p style=\"text-align: justify;\">M\u00e9xico City<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-186eaef5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"186eaef5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-774f78c6\" data-id=\"774f78c6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b90bd33 elementor-widget elementor-widget-heading\" data-id=\"7b90bd33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Comparte esta noticia<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7727610b\" data-id=\"7727610b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b2be2f4 elementor-share-buttons--view-icon elementor-share-buttons--skin-flat elementor-share-buttons--shape-circle elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons\" data-id=\"2b2be2f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_whatsapp\" role=\"button\" tabindex=\"0\" aria-label=\"Share on whatsapp\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Share on twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Share on email\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-envelope\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-7698344d elementor-widget elementor-widget-spacer\" data-id=\"7698344d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-259712ef elementor-post-navigation-borders-yes elementor-widget elementor-widget-post-navigation\" data-id=\"259712ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-navigation.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-post-navigation\" role=\"navigation\" aria-label=\"Navegaci\u00f3n de la entrada\">\n\t\t\t<div class=\"elementor-post-navigation__prev elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-16-julio-2021\/\" rel=\"prev\"><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-prev\"><i aria-hidden=\"true\" class=\"fas fa-angle-double-left\"><\/i><span class=\"elementor-screen-only\">Ant<\/span><\/span><span class=\"elementor-post-navigation__link__prev\"><span class=\"post-navigation__prev--label\">Noticia Anterior<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-post-navigation__separator-wrapper\">\n\t\t\t\t\t<div class=\"elementor-post-navigation__separator\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-post-navigation__next elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-17-julio-2021\/\" rel=\"next\"><span class=\"elementor-post-navigation__link__next\"><span class=\"post-navigation__next--label\">Noticia Siguiente<\/span><\/span><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-next\"><i aria-hidden=\"true\" class=\"fas fa-angle-double-right\"><\/i><span class=\"elementor-screen-only\">Siguiente<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Incorporation of the Waybill Complement to the Tax Receipts<\/p>\n","protected":false},"author":1,"featured_media":5681,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[47],"tags":[],"class_list":["post-5680","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-sin-categoria-en","post_format-post-format-image"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax News No 16 - July 2021 - FRALLA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax News No 16 - July 2021 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"Incorporation of the Waybill Complement to the Tax Receipts\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2021-07-23T19:02:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-07-23T19:05:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/07\/Flash-16-2021-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Juan Carlos\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Juan Carlos\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-16-july-2021\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-16-july-2021\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Tax News No 16 &#8211; July 2021\",\"datePublished\":\"2021-07-23T19:02:48+00:00\",\"dateModified\":\"2021-07-23T19:05:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-16-july-2021\\\/\"},\"wordCount\":533,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-16-july-2021\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2021\\\/07\\\/Flash-16-2021-1.jpg\",\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-16-july-2021\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-16-july-2021\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-16-july-2021\\\/\",\"name\":\"Tax News No 16 - July 2021 - FRALLA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-16-july-2021\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-16-july-2021\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2021\\\/07\\\/Flash-16-2021-1.jpg\",\"datePublished\":\"2021-07-23T19:02:48+00:00\",\"dateModified\":\"2021-07-23T19:05:06+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-16-july-2021\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-16-july-2021\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-16-july-2021\\\/#primaryimage\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2021\\\/07\\\/Flash-16-2021-1.jpg\",\"contentUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2021\\\/07\\\/Flash-16-2021-1.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-16-july-2021\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax News No 16 &#8211; July 2021\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#website\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/\",\"name\":\"FRALLA\",\"description\":\"Servicios de asesor\u00eda y consultor\u00eda fiscal de alto nivel\",\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\",\"name\":\"FRALLA - Asesores de Negocios\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/fralla_logo-1.png\",\"contentUrl\":\"https:\\\/\\\/fralla.mx\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/fralla_logo-1.png\",\"width\":180,\"height\":35,\"caption\":\"FRALLA - Asesores de Negocios\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\",\"name\":\"Juan Carlos\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/72417771cda6d884945b37d537597265fdf0ef94829dbb66ac97e9776846f5f2?s=96&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/72417771cda6d884945b37d537597265fdf0ef94829dbb66ac97e9776846f5f2?s=96&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/72417771cda6d884945b37d537597265fdf0ef94829dbb66ac97e9776846f5f2?s=96&r=g\",\"caption\":\"Juan Carlos\"},\"sameAs\":[\"http:\\\/\\\/fralla.mx\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax News No 16 - July 2021 - FRALLA","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/","og_locale":"es_ES","og_type":"article","og_title":"Tax News No 16 - July 2021 - FRALLA","og_description":"Incorporation of the Waybill Complement to the Tax Receipts","og_url":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/","og_site_name":"FRALLA","article_published_time":"2021-07-23T19:02:48+00:00","article_modified_time":"2021-07-23T19:05:06+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/07\/Flash-16-2021-1.jpg","type":"image\/jpeg"}],"author":"Juan Carlos","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Juan Carlos","Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/#article","isPartOf":{"@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/"},"author":{"name":"Juan Carlos","@id":"https:\/\/fralla.mx\/insights\/#\/schema\/person\/5fe295863ccb6383811ed46a67d3470b"},"headline":"Tax News No 16 &#8211; July 2021","datePublished":"2021-07-23T19:02:48+00:00","dateModified":"2021-07-23T19:05:06+00:00","mainEntityOfPage":{"@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/"},"wordCount":533,"commentCount":0,"publisher":{"@id":"https:\/\/fralla.mx\/insights\/#organization"},"image":{"@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/#primaryimage"},"thumbnailUrl":"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/07\/Flash-16-2021-1.jpg","inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/","url":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/","name":"Tax News No 16 - July 2021 - FRALLA","isPartOf":{"@id":"https:\/\/fralla.mx\/insights\/#website"},"primaryImageOfPage":{"@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/#primaryimage"},"image":{"@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/#primaryimage"},"thumbnailUrl":"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/07\/Flash-16-2021-1.jpg","datePublished":"2021-07-23T19:02:48+00:00","dateModified":"2021-07-23T19:05:06+00:00","breadcrumb":{"@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/#primaryimage","url":"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/07\/Flash-16-2021-1.jpg","contentUrl":"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/07\/Flash-16-2021-1.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-16-july-2021\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/fralla.mx\/insights\/"},{"@type":"ListItem","position":2,"name":"Tax News No 16 &#8211; July 2021"}]},{"@type":"WebSite","@id":"https:\/\/fralla.mx\/insights\/#website","url":"https:\/\/fralla.mx\/insights\/","name":"FRALLA","description":"Servicios de asesor\u00eda y consultor\u00eda fiscal de alto nivel","publisher":{"@id":"https:\/\/fralla.mx\/insights\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/fralla.mx\/insights\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/fralla.mx\/insights\/#organization","name":"FRALLA - Asesores de Negocios","url":"https:\/\/fralla.mx\/insights\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/fralla.mx\/insights\/#\/schema\/logo\/image\/","url":"https:\/\/fralla.mx\/wp-content\/uploads\/2020\/10\/fralla_logo-1.png","contentUrl":"https:\/\/fralla.mx\/wp-content\/uploads\/2020\/10\/fralla_logo-1.png","width":180,"height":35,"caption":"FRALLA - Asesores de Negocios"},"image":{"@id":"https:\/\/fralla.mx\/insights\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/fralla.mx\/insights\/#\/schema\/person\/5fe295863ccb6383811ed46a67d3470b","name":"Juan Carlos","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/72417771cda6d884945b37d537597265fdf0ef94829dbb66ac97e9776846f5f2?s=96&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/72417771cda6d884945b37d537597265fdf0ef94829dbb66ac97e9776846f5f2?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/72417771cda6d884945b37d537597265fdf0ef94829dbb66ac97e9776846f5f2?s=96&r=g","caption":"Juan Carlos"},"sameAs":["http:\/\/fralla.mx"]}]}},"_links":{"self":[{"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/posts\/5680","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/comments?post=5680"}],"version-history":[{"count":4,"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/posts\/5680\/revisions"}],"predecessor-version":[{"id":5685,"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/posts\/5680\/revisions\/5685"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/media\/5681"}],"wp:attachment":[{"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/media?parent=5680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/categories?post=5680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/tags?post=5680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}