However, the Mexican Institute of Public Accountants (IMCP) has detected that the taxpayers that have been able to comply with this supplement are large taxpayers, or entities that have the support of business chambers.
Data from the National Chamber of Cargo Transportation (Canacar) indicates that 85% of those who transport merchandise are small and medium-sized taxpayers, who have not been able to comply with this requirement, nor do they have the necessary means to fully comply with the obligation. .
Due to this situation, the IMCP stated that administrative simplifications are necessary that benefit both parties, depending on the fulfillment of the obligation. In addition to joining the voices of other chambers and business organizations to extend the entry into force of the sanctions on August 1, if sensitive information is not included as mandatory, such as names of operators, addresses, value and type of merchandise.
The IMCP details that the fine for not issuing this supplement ranges from 19,700 pesos to 112,650 pesos, and from 400 to 600 pesos for each electronic invoice of the income or transfer type that is issued without a Carta Porte Supplement or that contains errors.
According to data from Coparmex, 2 billion dollars in merchandise currently transit throughout the national territory, which gives a dimension of the large amount of transportation that is required for these merchandise.
With the obligation and application of fines for Complement Carta Porte, the Tax Administration Service plans to collect 150,000 million pesos (mdp) per year, the action is complemented by others such as the increase in road operations and warehouses to combat smuggling, in addition to strengthening to reviews of foreign trade operations, referred to the IMCP.
