Last Sunday, July 16, the Tax Administration Service (SAT) announced that it will not apply sanctions to those taxpayers who issue the Digital Fiscal Receipt via Internet (CFDI) with Carta Porte complementwithout all the requirements provided by the authority, until December 31, 2023. This is so that taxpayers can comply with said tax obligations.
That is to say that, for the fifth time, the application of sanctions to the carriers that did not issue this document without errors, will be able to rest easy for a few more months. However, in the business sphere, especially among medium, small and micro entrepreneurs dedicated to the transport of merchandise, the issue remains a threat to their operation, financial stability and, therefore, to their permanence as business units.
Below, I will explain why the issue has been the subject of multiple extensions, a source of concern in the productive sphere of the country, and why at the Mexican Institute of Public Accountants we request in different forums that this document be simplified to facilitate its compliance.
Advance in large taxpayers
The Tax Administration Service (SAT) has stated that the progress of the issuance of the Carta Porte is significant. On July 3, 2023, it announced, through Press Release 029/2023, that More than 94,000 taxpayers have issued Digital Tax Receipts over the Internet with the Carta Porte complement.
Likewise, it reported that, through the free billing services of the SAT and the Authorized Certification Providers (PAC), “a total of 509 million 651 thousand 690 invoices with this complement from the beginning of its validity, in 2022”.
Despite this, we have detected that the taxpayers who have been able to comply with this complement are large taxpayers, or entities that have the support and accompaniment of business chambers.
However, based on data from the National Chamber of Cargo Transportation (CANACAR), 85% of those who transport merchandise are small and medium taxpayerswho are not in this situation, nor do they have the necessary technological means or personnel to fully comply with the issuance of the Carta Porte supplement.
If there are no changes, at the end of the aforementioned extension, it is possible that the businessmen delegate the transport of merchandise to a third party, which will increase the cost of the service and reduce their profits and/or will be reflected in an extra cost that we will end up paying the final consumers.
Implementation a technological obstacle
As I mention, A large part of the people or companies dedicated to the transport of merchandise are small or those who are called “truck man”that is, people dedicated to the movement of merchandise whose business, in most cases, does not have the knowledge or the computer equipment to fill out an official document of these characteristics.
Let us remember that said voucher went from having 20 to 71 requirements for its completion, which implies adaptation of systems, human resources and technology.
Added to this is the fact that carriers, both independent and large companies, have faced the complexity of issuing the Carta Porte Complement for each merchandise transfer operation and, in some cases, going from 700 documents to 8,000.
Data protection and insecurity
Reviewing the data on carrier theft on the country’s highways, we found that this scourge has been on the rise in recent years.
Data published by the Executive Secretariat of the National Public Security System (SESNSP), They pointed out last June that, from January to May 2023, 3,947 investigation folders for cargo theft in Mexico were documented.. This means 408 inquiries more than those registered in the same period of 2022 (11.5% more), which also represents a rebound in relation to the three recent years (3,823, 3,442 and 3,539, respectively).
In this context, the information included in the consignment note supplement (operators’ staff, origin and destination of the goods, as well as their content and value) can put the physical integrity of the carriers at risk, the security , as well as the confidentiality of commercial operations.
In addition to the above, there is a wide range of ambiguity in the review protocols by the authoritiesas well as in the measures to eliminate or compensate errors during the operations that are carried out to avoid smuggling or to determine the legal possession of the merchandise that is transported.
Economic effects due to non-compliance and operation in question
Let us remember that, although there is an extension to the sanctions, The fine for not issuing the CFDI ranges from 19,700 to 112,650 pesosand from 400 to 600 pesos for each electronic invoice of income or transfer type that is issued without Carta Porte complement or that contains errors.
According to data from the Employers’ Confederation of the Mexican Republic (Coparmex), Currently, 2 billion dollars in merchandise are moved daily in the national territory. This gives us an idea of the large amount of transportation that is required.
What we propose in the IMCP
Although the sensitivity shown by the tax authorities to extend the extension to the application of fines linked to the Carta Porte supplement is recognized, the public accounting office estimates that there are still areas of opportunity to address in this matter.
Especially if we think that, as a country, we must offer administrative simplification to help boost local investment, but also that which comes from nearshoring, both levers for Mexico’s growth.
In addition to the generation of a free application that facilitates compliance at all levels, but especially for people who are not used to carrying out this type of procedure, we believe that Offering facilities and simplifying this type of receipt will give legal certainty to the parties involved in logistics and transfer of merchandise, providing certainty to supply chains throughout the country and abroad.
Likewise, at the IMCP we consider that mechanisms that facilitate compliance with tax obligations are welcome, but without the risk of generating financial losses for carriersnor effects on productivity that are reflected in the final price paid by consumers of services and merchandise.
The problem that the consignment note complement can generate is not a minor matter, since it is not only about the transfer of merchandise by land, air or by sea, but its effects can impact multiple sectors and value chains. The growing number of groups and professional bodies that have been dealing with the subject is not free.
At the Mexican Institute of Public Accountants we maintain our willingness to collaborate with the authorities on this and other sensitive issues for the smooth running of the economy.
Editor’s Note: This text belongs to our Opinion section and reflects only the author’s vision, not necessarily the High Level point of view.
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Laura Grajeda Trejo Laura Grajeda is president of the Mexican Institute of Public Accountants (IMCP). She has a master’s degree in Taxation and a doctorate in Fiscal Sciences.