Finally, on September 10, 2021, the second Tax Miscellaneous resolution 2021 was published. The rules that stand out in this administrative modification are:
Rule 3.10.10 points out that civil organizations and trusts that were authorized to receive deductible donations from income tax and failed to submit transparency reports for fiscal years prior to 2020, may comply with the omitted obligations, in accordance with filing document 156 / ISR.
Rule 126.96.36.199 Regarding the guidelines for the issuance of CFDI with a supplement to the Porterage Letter, the adjustments were formal, regarding the adaptation of the transfer CFDI with the Portfolio Letter complement, among them the following stand out:
- It is specified that the rule applies to goods that are moved in national territory by land, rail, sea, air or river.
- The transfer can be accredited with the printed or digital representation of the CFDI • It is noted that taxpayers dedicated to transportation and can issue an income CFDI.
- And it adds a paragraph that establishes that all taxpayers that are related to the transfer of merchandise must issue, in terms of the provisions of this rule, the CFDI with a supplement "Carta Porte", of transfer type or income type, according to with your participation in the operation.
Rule 11.9.22. establishes some facilities for taxpayers who have settled in the assumption established in article 69-B, eighth paragraph of the CFF (EDOS) after the presentation of the notices related to the fiscal incentives of the Decree of fiscal incentives for the northern border region; the change consists of the possibility of correcting the tax situation in order to apply the benefits.