Following up with our legal alert of the past days regarding the bill of laden supplement (BLS) that should be incorporated into the Digital Tax Receipt for the transport of goods (https://ecrubio.com/new-bill-of-lading-rules/), we mentioned that this obligation would be enforceable from December 1, 2021, as provided for in the Third Resolution of Amendments to the Miscellaneous Tax Resolution for 2021.
However, according to the First Advanced Version of the Fourth Resolution of Amendments to the Miscellaneous Tax Resolution 2021 (MTR 2021), published by the Tax Administration Service (TAS) on its website on November 24, the obligation to incorporate the BLS is extended to January 1, 2022.
As provided, the extension will enter into force on the day following its publication in the Official Gazette of the Federation, albeit it will take effect in terms of Rule 1.8 of the MTR 2021.
It is worth mentioning that Rule 1.8 of the MTR 2021 provides that all general rules published by the TAS on its website aimed at facilitating the fulfillment of tax obligations will be applicable as of their publication in the portal.
Tax Consultancy & Litigation
Arturo Bañuelos
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Edmundo Hernández
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Franco Herrera
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Fernando Holgúín
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Felipe Mendoza
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