The Tax Administration Service announced on its webpage the 1st advance version of the fourth resolution of amendments to the Foreign Trade Rules for 2022, as well as the second advance version of the tenth resolution of amendments to the General Tax Rules for 2022.
The most significant aspects of this publication are mentioned below:
THE EFFECTIVE DATE OF THE 2022 IMPORT/EXPORT LAW
- It was confirmed that the systems used in foreign trade operations are ready to operate, so in accordance with the first transitory Article of the Decree, the 2022 Tariff Code will begin to be applied as of December 12, 2022.
- The tariff codes referred to in rules 3.5.5, 3.5.6, and 3.5.8 related to the importation of used vehicles were updated due to the entry into force of the 2022 TIGIE.
USE OF CFDI WITH BILL OF LADING COMPLEMENT
- The obligation to transmit the alphanumeric code (or “folio fiscal de CFDI”) with the bill of lading complement of the bill of lading in foreign trade operations will be effective as of August 1, 2023.
- A reminder that the obligation to generate the alphanumeric code with the bill of lading complement shipment of goods has been in force since January 1, 2022.
- It will be until July 31, 2023, that it will be mandatory that the alphanumeric code with the bill of lading complement complies with all the requirements contained in the “Instructions for filling out the CFDI.”
CASES FOR THE USE OF VERSION 3.3 OF CFDI
- As it is known, taxpayers required to issue CFDI’s may choose to issue them in version 3.3, and for the CFDI that covers withholdings and payment information, they may choose to issue them in version 1.0 until March 31, 2023.
- According to this publication, the preceding will also apply to complements compatible with said versions.
SAT GENERAL HOLIDAYS
- It is announced that the second general vacation period of 2022 includes the days from Dec 19 to Dec 30, 2022.
You can download the publication in Spanish at the following link for a better understanding or reference: