The procedures that have to be carried out before the Tax Administration Service ( SAT ) are diverse and although some of them have been simplified through the application or online services, some of them have to be carried out in person, or extended the date to carry them out, as in the case of the Carta Porte.
This Monday, the SAT extended to December 31 of this year, the term for the non-application of fines and penalties in the event that the invoice with the Carta Porte complement is not issued with all the applicable requirements. But what are the characteristics of this document? We explain to you.
What is the SAT consignment note, who should do it and how?
It is a digital tax document, which is issued for the provision of motor transport services and which accompanies the Proof of Income (CDI) in order to prove the legal stay and/or possession of the goods or merchandise during their transfer through the national territory. , as well as identify their origin and destination.
The Carta Porte has the objective of strengthening formal commerce, combating informality and the smuggling of goods that are moved daily by different means of communication such as land, sea, air and rail .
It is aimed at people who provide a freight transport service and in which they use federal or state communication channels, in addition to the fact that they must have the corresponding permit granted by the Ministry of Communications and Transportation SCT.
What is it for?
Its objective is to express the obtaining of income, to which the Carta Porte complement is incorporated.
Likewise, in the CFDI the transfer must be broken down and in the event that the receiver is a legal entity, VAT withholding must be made.
When is it mandatory?
The SAT extended to December 31 of this year, the term for the non-application of fines and penalties in the event that the invoice with the Carta Porte complement is not issued with all the applicable requirements.
How to make a consignment note of the SAT?
The SAT lists a series of steps to carry out this process digitally. .
- If you dedicate yourself to the provision of goods or merchandise transfer services, you must be registered in the RFC and have the corresponding permit, granted by the SCT.
- The client will hire you to carry out the transfer of the goods or merchandise.
- You must ask the client to provide you with the information related to the transfer of the goods or merchandise.
- Make the capture in the CFDI, of the transportation services that you will provide and in the Carta Porte complement, inform the goods or merchandise to be transported, locations of origin, intermediate points and destinations, owners or owners, tenants or tenants and operators or operators, as well as the data of the motor transport.
- Carry out the transfer of goods or merchandise, with the Carta Porte complement you will prove the legal possession through its printed representation or the corresponding digital file.
- The responsible authority performs random verification at the control point.
- Delivers the goods or merchandise at the agreed destination and ends the service.
