Complemento Carta Porte: What are the responsibilities of those involved?

Carta Porte complement registration is a resource that promotes the legal protection of processes at the governmental level. Moreover, the interests of all people involved in the possession and mobility of merchandise or goods are also protected with its compliance.

Hence, team cooperation to do billing will support the relationship of harmony and benefit among all. Now, what corresponds to each of the agents involved at the time of issuing the tax receipt with the Carta Porte complement? We share it with you in this short review.

The parties involved in the processing of the Carta Porte complement have been clearly defined by the Tax Service (SAT). And it is that this is the highest tax administration authority established in Mexico.

The possessors of merchandise and/or goods to be transported, the companies or people who own the means of transport used or who provide a logistics service.

Likewise, people in charge of finally receiving the merchandise and/or goods at the destination points.

There will indeed be a person directly responsible for issuing the digital tax invoice receipt (CFDI) with the Carta Porte complement. However, it is up to all of the above-mentioned to carry out the process correctly.

What concerns everyone is the validity of the data requested to fill out and complete the issue. The exposure of correct data that only each person in charge knows is required. You can see this detail in the frequently asked questions section of the official SAT website ; at points 19 to 21.

The scope of responsibility of each of the subjects is determined based on the subject-transfer correspondence.

That is to say, the tax document will be issued depending on who is responsible for carrying out the mobilization of merchandise and/or goods. As detailed below:

Additionally, to take care of the intermediary transport agents that provide logistical or authorized services on behalf of the client, they will carry out the receipt. This will be of the transfer type when carried out with your vehicle and of the income type when carried out with a contracted service.

Miscellaneous Fiscal Resolution 2022 states that the contractors of the logistics service must “ provide the carrier, with accuracy, the necessary data for the identification of the goods or merchandise that are transferred, by the provisions of the “Instructions for filling out the CFDI to the that the Porte Letter Complement is incorporated.”

It is added all the information regarding the place of origin and final destination of the transfer. Such compliance will allow the owner to “protect the corresponding deduction or accreditation for the service provided.”

On the other hand, carriers and logistics service providers must give the client the documentation and/or complete information, updated and under the law. This is a commitment that Loope r assumes with full responsibility, betting on the development and optimal solutions of your supply chains.

Properly carrying out the CFDI with a Carta Porte complement is a joint commitment that protects the interests of all the parties involved. Otherwise, the breach will affect everyone.

The cargo will be stopped and confiscated. In other words, it will not reach its destination, which can lead to the indefinite interruption of the production chain. It could also be diverted from its destination or with incomplete delivery.

Both the issuer and the receiver of the document will face fines and infractions before the competent authorities for not presenting what is regulated.

The carrier can be charged as a criminal with illegal merchandise. The possibility of deduction and accreditation against payments made to carriers is put at risk.

Each company will need to commit to its growth and that of its associates, providing a safe and reliable development of its activities.
It is necessary to be attentive to the regulations of order and safety of the work. We do not want any of the circumstances raised.
The determination to provide the best solutions is Looper’ s engine to comply with all the precise parameters to achieve it.

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