Among the changes in tax matters that will come into force in 2022, there is the complement of the Letter of Carriage and therefore the Tax Administration Service (SAT) reported that there will be three months of trial without penalties for motor carriers to become familiar with the complement of the Letter Porte.
“The Carta Porte supplement will come into effect on January 1, 2022, however, taxpayers have until March 31, 2022 as a transition period to correctly issue their electronic invoice with Carta Porte supplement without fines and penalties”, revealed the federal agency.
SAT estimates reveal that the complement of the Letter of Carriage would leave the treasury 150,000 million pesos a year.
The professor of the UNAM, Juvenal Lobato Díaz recalled that the importance of the complement of the Carta Porte is that if the invoice is not issued (Digital Tax Receipt by Internet, CFDI) the payment will not be deductible, the VAT and the authority will not be creditable could presume that the carrier is smuggling.
“For this reason, the complement of the Porte Card becomes essential … In case the complement of the Porte Card is not carried out well, there may be cases of extortion on highways … Hopefully it goes well, but it has been a difficult and complex issue,” he said. in interview.
According to Raquel Buenrostro, head of the SAT, the complement of the Carta Porte is important to combat labor informality because the “large informal” are found in the smuggling of merchandise.
The CFDI has supplements of different types, for example hydrocarbons. Then, the SAT added a complement to the invoice (CFDI) of the carriers that will serve to monitor the entry of the transport of goods, as well as the carriers.
According to Lobato Díaz, the regulation is having a very strong impact on companies because the entire tax and transportation scheme is being changed. Likewise, the SAT has had a hard time understanding the effects of the measure of the Carta Porte supplement. However, the period of non-sanction is welcome.
“You have to ask the government if they are ready for one of the main carriers like Pemex. One of the main reasons for making this supplement is to avoid the fiscal huachicol. We don’t know if Pemex or other government companies are ready, ”insisted the UNAM professor.
The SAT announced on Sunday that smuggling was one of two reasons that the collection of the Special Tax on Productions and Services (IEPS) decreased 17.5% at the end of 2021 compared to 2020. According to preliminary figures, the IEPS raised 400,726 million pesos.
It should be remembered that the CFDI (entry and transfer) with the Carta Porte supplement was submitted to public discussion in December 2020 to enter into force on June 1, 2021. However, it was extended to September, then to December and finally it entered effective January 2022.
It will not be required within cities
The SAT detailed that the Carta Porte supplement is not required for circulation within cities.
Those who use light-duty vehicles to travel on a section whose length of federal highway does not exceed 30 kilometers will not be requested either.
Nor will it be necessary for light-duty trucks and cranes that travel on local roads.
Likewise, only the federal authorities are empowered to require the supplement to motor carriers.
Reference-www.eleconomista.com.mx