Compliance Alert - New Miscellaneous Tax Resolution for 2024 published in the Official Gazette

Update: Compliance Alert - New Miscellaneous Tax Resolution for 2024 published in the Official Gazette
Date: 2024-01-12

On 28 December 2023, the Miscellaneous Fiscal Resolution (RMF) for 2024, along with its annexes 1, 5, 8, 15, 19, and 27, was published in the Official Gazette of the Federation (DOF).

The Resolution introduces several key modifications, including the addition of the below terms to the glossaries:

  • Common Reporting Standard (Standard for Automatic Exchange of Financial Account Information);
  • Right to Hydrocarbon Exploration;
  • Fiscal Coordination Law;
  • General Law of Commercial Companies;
  • Stock Market Law;
  • Social Security Law;
  • Development Poles for the Well-being of the Isthmus of Tehuantepec.

In addition to these modifications, “Rule” is incorporated on “Issuance of CFDI with Carta Porte complement, reverse logistics services, collection or return for the transfer of goods and/or merchandise by motor transport”. It establishes a new obligation for taxpayers carrying out reverse logistics operations: issuing a transfer or entry-type CFDI with a complementary shipping letter.

The statement above aims to ensure that the goods or products are covered and protected from the starting point to the destination. It also covers scenarios with a return of items undelivered or only partially delivered during the journey between the specified origin and destination. The condition for such returns is that the supplier must match the type and quantity specified in the provided details. For taxpayers who provide parcel and courier services, relating the tracking numbers to the packages they collect or return will not be mandatory.

Furthermore, adjustments are incorporated in the Update of amounts established in the CFF Annex 5, item A for 2024. The fine applicable to the consignment note and other complements is adjusted in the sense that between MXN 450.00 (ca. EUR 24) and MXN 670.00 (ca. EUR 36) will be sanctioned per each CFDI that does not have the “complements” according to the type of operation determined in general rules issued by the SAT (84 IV d. CFF).

The Invoice SAT Mobile application is incorporated into the CFDI validation and download services, with which taxpayers can issue CFDI from their compatible mobile devices, without needing to rely on a PAC's services.

Starting 31 December 2024, non-SAT tax authorities, including the National Housing Fund for Workers, the Federal Consumer Prosecutor's Office, CONAGUA, and other federal entities, will be able to utilize the tax mailbox for electronic notifications of administrative acts or resolutions.

An extension was granted, which provides that taxpayers required to issue the CFDI with a Carta Porte complement may continue to do so in version 2.0 until 31 March 2024, thus extending the coexistence between version 2.0 and 3.0 until the mentioned date.

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