Second Publication of Modifications of Miscellaneous Tax Rules for 2023

On April 25, 2023, the Second Resolution of Modifications to the Fiscal Miscellaneous for 2023 was published in the Official Gazette of the Federation, of which we can highlight that:

  • It is confirmed that Electronic Tax Receipts (or CFDI, its Spanish acronym) version 3.3. with a payroll complement, it can continue to be used until June 30, 2023, as well as the “Factura fácil” and “Mi nómina” apps.
  • As part of the obligation to notify changes in the information of partners and shareholders for the federal taxpayer registration, the obligation to incorporate and, where appropriate, modify the information of the legal representatives was added.

Regarding the issuance of Electronic Tax Receipts (or CFDI, its Spanish acronym) with a Bill of Lading complement.

  • The heading of rule is modified to eliminate the reference to transport agents or intermediaries.
  • In the case of dedicated cargo services of rule, it is specified that it applies to the movement of own merchandise.
  • The case of the exception to the issuance of the bill of lading complement of rule is specified for light vehicles as long as its route in a federal highway does not exceed a distance of 30 kilometers.
  • It is specified that the people referred to in rule are the ones that provide the transport service in their ferry modality.

On the other hand, other modifications are made with the purpose of:

  • Specify the requirements to obtain the authorization to operate as an Electronic Tax Receipts (CFDI) Certification Provider, as well as the terms of validity of the authorization, its renewal, the granting of guarantee, and obligations of the CFDI Certification Providers of section 2.7.2. , of the rules, as well as the same concepts to operate as a Provider of certification and generation of Electronic Tax Receipts (CFDI) for the primary sector of section 2.7.4. of the rules.
  • Expand the scope of rule 2.12.11 for the offer of guarantee of fiscal interest, specifying the circumstances for which the request for authorization of the guarantee can be suspended.
  • Establish the time to make the payment of governmental fees for the shared profit and extraction of hydrocarbons at times and the periods indicated in rule 13.1.
  • Adjust different legal references to better understand and apply rules 2.2.23,,, 2.14.6, 2.14.14,,,,, 3.8.1, 3.8.2., 3.13.15, 3.16.11, 5.2.6.

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