Attention taxpayers: All. Action required: Stay informed.
Dear customer,
Interfactura informs you that on December 5, 2023, the 9th Resolution of Modifications to the RMF for 2023 was published on the Internet portal of the Official Gazette of the Federation (DOF), which, among other points, indicates the following:
...
Verification of expenses in the purchase of used vehicles
Rule 2.7.3.4 For the purposes of article 29, penultimate paragraph of the CFF, the natural persons referred to in rule 2.7.3.10., section A, section IV, may issue the CFDI in compliance with the requirements established in articles 29 and 29-A of the aforementioned ordinance, for which they must use the services that for such purposes are provided by a PCECFDI, in terms of rule 2.7.2.14., to the people to whom they sell the used vehicles. The taxpayers indicated in this rule who are registered in the RFC, must provide the purchasers of the used vehicles, their code in the RFC, name, tax regime in which they pay taxes according to the ISR Law and the postal code of their tax domicile for the corresponding CFDI to be issued by the aforementioned PCECFDI. ... ... CFF 17-H, 17-H Bis, 29, 29-A, RMF 2023 2.2.4., 2.2.8., 2.2.15., 2.7.2.14., 2.7.3.10.
Chapter 11.11. From the Decree that encourages investment by taxpayers who carry out productive economic activities within the Development Poles for the Well-being of the Isthmus of Tehuantepec, published in the DOF on June 5, 2023 ...
Control of exit, entry and transfer of goods
Rule 11.11.10. For the purposes of article Tenth, fifth paragraph of the Decree referred to in this Chapter, it is understood that the provisions for the control of the exit, entry and transfer of goods within the same PODEBI, or between different ones, are complied with. when the provisions regarding the issuance of CFDI with a Carta Porte complement are complied with, in terms of Section 2.7.7. Of the CFDI issuance with a Carta Porte complement, which allows the identification of its origin and destination within the aforementioned Poles or between different Poles.
For these purposes, the facilities provided for in rules 2.7.7.2.1 will not be applicable. and 2.7.7.2.8.
Those who dispose of or acquire the goods subject to transfer must issue or obtain the Carta Porte supplement to cover their transit.
Interfactura ratifies its commitment to clients and partners, to guarantee regulatory compliance regarding Digital Tax Receipt over the Internet (CFDI), within the platforms of the Origon Digital Business Ecosystem.
If you require additional information, please contact us at asesoriafiscal@interfactura.com, it will be our pleasure to assist you
Attention taxpayers: All.
