On December 27, 2022, the Ministry of Finance and Public Credit published, in the Federal Official Gazette, the Miscellaneous Tax Rules for 2023, which includes the following foreign trade topics:
- The governmental fees for the following authorizations were updated:
- Customs Processing Fee (or DTA, its Spanish acronym) for IMMEX operations will be MXN$408.00 (or USD$21.47 at the exchange rate of USD$1.00 per MXN$19.00).
- To apply for the Value-Added Tax Certification Program, for the Economic Authorized Operator, or their renewal, the amount of MXN$35,575.00 (or USD$1,872.36 at the exchange rate of USD$1.00 per MXN$19.00).
- Registration for the clearance of goods or its renewal, MXN$7,748.00 (or USD$407.79 at the exchange rate of USD$1.00 per MXN$19.00).
- Section 2.7.7. establishes the issuance of Electronic Tax Receipts (or CFDI, its Spanish acronym) with a Bill of Lading complement and was divided into three subsections: (1) General provisions; (2) Land transportation, and (3) Maritime transportation (which contains full new rules).
- The Rules also remind taxpayers that the obligation to issue the CFDI with a Bill of Lading complement has been in force since January 1st, 2022; the failure to issuance one may be subject to a fine between MXN$17,020.00 to MXN$97,330.00 pesos (between USD$895.79 and USD$5,122.63, at the exchange rate of USD$1.00 per MXN$19.00)
- The rule establishing provides that it is punishable to issue Electronic Tax Receipts (CFDI) with a Bill of Lading complement without complying with all the requirements contained in the “Instructions for filling out the CFDI” will be maintained until July 31, 2023.
You may consult the publication in Spanish at the following link:
