“The General Law for Regulatory Improvement does not apply to tax matters, so it will be the SAT who establishes the requirements that the complete bill of lading must contain,” said the president of the institute, assuring that in the IMCP “we will always be against in favor of combating smuggling and misconduct.”
The fine for not issuing the CFDI ranges from 17,000 to 90,000 pesos; In the case of incorrect filling of the CCP, the penalty ranges from 400 to 600 pesos for each receipt, Grajeda explained.
The IMPP directive recalled that the bill of lading receipt went from 20 to 71 requirements for its completion, which represents adequacy of systems, human resources and technology. Among the information contained in the document is: name of operators, addresses, value and type of merchandise, among others.
This is “sensitive information that puts both personnel circulating in national territory at risk”, for which reason the accountants called on the authority to simplify these requirements.
Grajeda Trejo pointed out that taxpayers who have complied with the provision of the CCP is because they have the infrastructure, economic and human resources to do so.
There is a part of entrepreneurs who will have to invest in personnel, equipment and technology. So it is possible that they delegate the transport of goods to a third party, which will increase the cost of the service and reduce their profits.
