RULE 1.6.23: ISSUANCE OF THE DIGITAL TAX RECEIPT ONLINE (CFDI) FOR THE PREVALIDATION OF TEMPORARY IMPORTS OF TRAILERS

    For the remuneration they receive for the provision of electronic data processing services and related services necessary to carry out the control of the temporary importation of trailers, semi-trailers, and container ships, the authorized companies must issue the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) that meets the requirements of the Article 29-A of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 29A), expressly and separately transferring the Value-Added Tax (Impuesto al Valor Agregado) caused by the remuneration.

    The aforementioned companies must make the payment through the e5cinco electronic scheme, within the first 12 days of the month following the one corresponding to the payment of the exploitation referred to in article 16-B of the Law (LA: Art. 16B), for the totality of the formats called "Customs declaration (pedimento) for temporary importation of trailers, semi-trailers and container ships" of Annex 1 (RGCE 2020: Anexo 1), which had actually been presented to the customs authority for clearance, which had transmitted, validated and printed in the month in which the payment corresponds. The Value-Added Tax (Impuesto al Valor Agregado) caused by the exploitation must be reported in accordance with the provisions of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) and in the terms of the Law of the matter.

    Law 16-B (LA: Art. 16B), 106-I (LA: Art. 106), Federal Fiscal Code (Código Fiscal de la Federación) 29-A (CFF: Art. 29A), 109-VIII (CFF: Art. 109), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.1.4. (RGCE 2020: Regla 1.1.4), Annex 1