The Tax Administration Service (SAT) is still pending to fulfill the promise of helping small and micro carriers, the latter known as “man-truck”, to issue their Digital Tax Receipt by Internet (CFDI) of income and transfer with Carta Porte complement.
The SAT agreed with the National Chamber of Freight Transport (Canacar) to develop an application to facilitate compliance with fiscal rules for man-trucks and small carriers, since they represent 94.7% of the total number of companies that travel the country’s highways. according to figures from the Ministry of Communications and Transportation.
José Refugio Muñoz López, executive vice president of Canacar, mentioned that the organization, in charge of Raquel Buenrostro, promised that before January 1, 2022, small and micro carriers would have an app to issue the document from their cell phone, however, the treasury has not yet disclosed said application.
“The main problem that the man-truck is facing is that they do not have the necessary structure to issue the document and since it has to be issued before the trucks leave for the trip, the billing areas of the motor transport companies (be they the size whoever they are) have to work 24 hours a day. Evidently the man-truck does not have that structure”, commented the director of Canacar in an interview.
On January 1, the CFDI for entry and transfer with a Carta Porte complement came into force and will have a trial period of three months; however, once this term has expired, the motor carriers will have the obligation to issue the invoice, if they do not comply with the norm they could be accused of smuggling.
Given this, the executive vice president of Canacar maintains that it is urgent that the SAT attend to their demands and added that since November they have not met with the treasury.
In addition to the foregoing, Canacar considered it important that the cost of freight does not appear in the CFDI Porte Letter complement and that (this information) is only reserved for the SAT. As well as, establish a specific rule for cargo services that charge by time and another for services that have their origin in the United States and their destination in Mexico.
SAT estimates reveal that the complement of the Carta Porte would leave the treasury 150,000 million pesos a year.
What is the complement of the Carta Porte?
The Carta Porte complement is a document that goes from paper to digital and will be used to record information about the carrier, the owner of the merchandise, the goods or merchandise, the means and mode of transport.
Prior to the change, organized crime could use the paper of the Porte Letter several times for different freights and thus facilitate smuggling.