Mexico City, October 1st, 2021
Publication of the Anticipated Version of the Third Resolution of Modifications to the Miscellaneous Tax Resolution for 2021
Extension for the applicability of Miscellaneous Tax Rule 184.108.40.206.
ABSTRACT: It is the interpretation of our firm that the obligations relating to the issuance of the CFDI of Income/Transfer and the incorporation of the Complement Bill of Lading for the verification of the transport services rendered in Mexico have been extended until December 1, 2021 (for the trial period) and January 1st 2022 (definitive implementation), the foregoing in accordance with the criteria established in this informative note.
On September 10, 2021, the Secretariat of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) published in the Official Gazette of the Federation (Diario Oficial de la Federación) the Second Resolution of Modifications to the Miscellaneous Tax Resolution for 2021, by which, among other things, the Miscellaneous Fiscal Rule 220.127.116.11., which details the figure of the Complement Bill of Lading, was updated.
As we have been reporting in past communications, in the terms of the Eleventh Transitory Article of the First Resolution of Modifications to the Miscellaneous Tax Resolution for 2021 (“1° RMMTR”), the issuance of the CFDI of Income and Transfer, as well as the Complement Bill of Lading to verify the transport services in Mexico, would be mandatory once 120 days have elapsed from its publication on June 1, 2021, therefore entering into force on September 30, 2021.
Notwithstanding the foregoing, during the last two weeks, the Tax Administration Service (Servicio de Administración Tributaria) has published on its website, THREE Anticipated Versions of the Third Resolution of Modifications to the Miscellaneous Tax Resolution for 2021. In all such anticipated versions of said Resolution, the Eleventh Transitory Article of the 1st RMMTR is reformed to be in the following terms:
- It is stated that, for the purposes of rule 18.104.22.168 and the Thirty-Sixth Transitory Article of the Miscellaneous Tax Resolution for 2021, the use of the Bill of Lading Complement will be mandatory as of December 1, 2021.
- Before January 1, 2022, it will be understood that taxpayers are in compliance with the aforementioned rule 22.214.171.124. with the issuance of the Complement Bill of Lading and the corresponding CFDI of Income and Transfer, even if these documents do not comply with the requirements of the “Complement Bill of Lading Standard” and the “Instructions for the Filing of the Invoice to which the Complement Bill of Lading is incorporated”.
With this, the authorities are establishing a “trial period” of one month for taxpayers to verify the suitability of the systems they have implemented to comply with rule 126.96.36.199.
Although we understand that the advance versions of Resolutions are issued on the SAT website for information purposes, it is important to take into account that the First Transitory Article of the aforementioned advance versions references the Miscellaneous Fiscal Rule 1.8, which in its third paragraph establishes the following: “[…] the SAT will announce in its Portal in advance and only for informational purposes, general rules for the facilitation of compliance with the tax obligations of taxpayers. The benefits contained in these rules will be applicable by the mere fact that they are made known on the SAT Portal, unless a specific date is indicated for such purposes.”
Attending to the above, it is safe to interpret that with the simple issuance of the advance versions of the Third Resolution of Modifications to the Miscellaneous Tax Resolution for 2021 on the SAT portal, the benefits contained therein come into effect on the date they are made known, and with this, a new deadline for implementation is established for the obligation to issue the CFDI of Income/Transfer and the incorporation of the Complement Bill of Lading for the verification of the transport services rendered in Mexico, on December 1, 2021, having one month to carry out tests for their emission without sanctions, and January 1, 2022 for full and final implementation.
Following this argument, this third advance version mentions that only intermediaries who carry out the transfer of goods with their own means must issue a CFDI of Transfer, so we come across with a decrease in the burden of obligations for intermediaries who do not carry out the transfer with their own means and, therefore, a benefit.
Finally, it is important to mention that we must wait for the definitive publication of the Third Resolution of Modifications to the Miscellaneous Tax Resolution for 2021 in the Official Gazette of the Federation, in order to have greater certainty regarding the rules that will apply for the issuance of tax documents related to transport services in Mexico, but thanks to the extension that we discuss in this note, we can wait for this publication with much needed peace of mind.
Sesma, Sesma & McNeese, S. C.