On January 1, 2022, the changes in the tax resolutions for the fiscal year beginning January 1, 2022 and will remain in effect until December 31, 2022. have begun to take effect, therefore, one of the important changes is that, from that day, the issuance of the complementary Carriage Letter is mandatory, through this requirement, the tax authority seeks greater control and legality over the cargo that is generated and transits in the country. 

Although the regulation came into effect on January 1, 2022, taxpayers will have until March 31, 2022 to issue it correctly without fines or penalties, according to a press release from the agency. 

This new requirement is based on Article 29, penultimate paragraph of the federal tax code, according to which taxpayers engaged in the transportation of general and specialized cargo by land, railroad, sea or air, as well as those who provide parcel and courier services, of towing cranes and towing and salvage cranes and vehicle deposit, as well as the transfer of funds and valuables or hazardous materials and waste, among other services that involve the transportation of goods or merchandise, must issue a CFDI of the income type with the requirements established in Article 29-A of the Federal Tax Code. 

In this regard, two types of digital tax receipts are contemplated, in first place, the digital tax receipt of income with its complementary "Carta Porte", which must be issued at the beginning of the trip, in this way, the tax authority will have the evidence that the service really existed and that the person who paid for it really received, the referred CFDI and its complement are established in Rule of the miscellaneous tax law and covers the rendering of these services.

In the second place, the digital tax receipt of transfer must be issued, in accordance with the miscellaneous tax rule The owners, possessors or holders of merchandise or goods that are part of their assets, who may credit the transportation of the same, when they are moved with their own means, including towing cranes and vehicles for the transfer of funds and values, in national territory by land, railroad, sea or air, by means of the printed representation, on paper or in digital format, of the digital tax receipt of the transfer type.

Regarding the Bill of Lading, it must contain all the information related to the merchandise, locations of origin, intermediate points and destinations, as well as the means by which they are transported; whether by land, air, sea or river; and if applicable, incorporate the information for the transfer of hydrocarbons and petroleum products.

The Bill of Lading allows the tax authority to know the origin and destination of the goods, for random verification cases that allow anticipating risks or threats in the transfer.

Pursuant to Article 29, penultimate paragraph of the federal tax code, those taxpayers that provide parcel or courier services may issue a CFDI of the income type without the complement of a waybill, with the requirements established in Article 29-A of the CFF, registering the "Concept" nodes that are necessary to relate the waybill numbers of all the packages covered in said digital tax receipt, for the totality of the service. 

Finally, it is important to point out that, according to these tax miscellaneous resolutions, when the RFC code is not available, the generic RFC code: XAXX01010101000 will be used and in the case of transactions carried out with residents abroad, who are not registered in the RFC, the generic RFC code: XEXX01010101000 will be used.