Interfactura informs you that in the ordinary public session of the Second Chamber of the Supreme Court of Justice of the Nation (SCJN), held on Wednesday, June 7, 2023, unanimously voted to declare the constitutionality of the provisions of article 29, penultimate paragraph of the Federal Tax Code (CFF), regarding the power granted to the Tax Administration Service (SAT) to establish the characteristics of the Digital Fiscal Receipt by Internet (CFDI) with the Carta Porte complement, which will serve to protect the transport and the legal possession and stay of the goods.
Based on the foregoing, it is important to remember that the authority has indicated that the period from January 1 to July 31, 2023, is defined as the transition period to correctly issue the Carta Porte supplement in version 2.0, without applying fines or penalties.
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If you have any questions or clarifications, do not hesitate to contact us by email: asesoriafiscal@interfactura.com, it will be a pleasure to assist you.
