The Service tax administration (SAT) sent a letter to the state governments of the Republic to clarify that only the federal authorities They have the power to carry out acts of inspection, verification, review, as well as request the necessary documentation that proves that the goods or merchandise transported are legal.
“Only the National Guard, the Secretariat of Infrastructure, Communications and Transportation, the health authorities and this decentralized administrative body are the competent authorities to require the display of the CFDI (Digital Tax Receipt by Internet) with a Carta Porte complement,” said Raquel Buenrostro Sánchez , head of the SAT.
In this sense, the municipal and state authorities do not have the obligation to ask the carriers for the complement of the Carta Porte that came into force since January, but that is in a period of no sanction until September 30.
“I would appreciate the corresponding instructions being issued so that the local authorities do not carry out verification actions in relation to the complement of the Carta Porte”, commented the head of the SAT.
Buenrostro Sánchez added that these remarks “will result in greater legal certainty for citizens.” This is in relation to the inspections that state and municipal authorities have carried out on citizens.
According to SAT, the implementation of the Porte Letter complement allows the traceability of merchandise that enters and circulates in the country, with this it seeks to combat criminal activities such as smuggling. According to the Treasury, more than 57,000 taxpayers already issue the CFDI with complement consignment note.
In this explanatory framework, on Wednesday, the Mexican Institute of Public Accountants (IMCP), suggested to the SAT the implementation of adequate coordination with the National Guard, the Secretary of the Navy, the Secretary of National Defense, the National Customs Agency and the Secretary of Communications and Transportation.
kg