Background
Goal
- Strengthen the Internet Digital Fiscal Receipt (CFDI) of the transfer type (consignment note) in order to integrate control and information mechanisms that allow full traceability in the transfer of merchandise in national territory
- Strengthen control acts
- Combat the smuggling of goods of illicit origin
- Provide authorities at all levels with verification elements
Scope
- Issue 100% of the documents that cover the transfer digitally in any means of transport (federal, rail, air and sea transport).
- Have information that allows to identify the origin, destination, the means of transport by which the merchandise is transferred and the figures that intervene in the commercial operation.
- Reinforce the regulatory framework through modifications to the rules of miscellaneous tax resolution where the obligation to issue the CDFI (Digital Tax Receipt via Internet or Electronic Invoice) with the Carta Porte Complement is established and its entry into force.
- Assist in the strategy to combat smuggling and organized crime
Fines
- Non-deductibility of proof of transportation services.
- Formal fines for non-issuance or incorrect issuance of tax receipts.
- Associated sanctions in foreign trade matters.
- Administrative sanctions (fines by transport authorities).
- Detention of merchandise by non-fiscal authorities.
Carta Porte Ver. 2.0 Scheme
- 3 Element (set or group of data)
- 31 Nodes derived from elements (subsets of data)
- Of the 190 fields requested in the consignment note complement: 43 are registered with a catalog and 66 with a defined pattern
- 17 attributes with SAT catalogs and 26 from SCT
Anatomy
Additional Information: