RULE 3.1.38: TRANSMISSION OF INFORMATION CONTAINED IN THE DIGITAL TAX RECEIPT ONLINE (CFDI)

For the purposes of articles 36 (LA: Art. 36) and 36-A, section II, subsection a) (LA: Art. 36A) of the Law, those who export merchandise by the way of definitively with the customs declaration (pedimento) code "A1", of Appendix 2 (RGCE 2020: Apendice 2) of Annex 22 and they are subject to disposal in terms of article 14 (CFF: Art. 14) of the Federal Fiscal Code (Código Fiscal de la Federación), they must transmit the electronic file of the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) and submit it in the corresponding field of the customs declaration (pedimento) code, the fiscal folio numbers of the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet).

In the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) issued in accordance with articles 29 (CFF: Art. 29) and 29-A (CFF: Art. 29A) of the Federal Fiscal Code (Código Fiscal de la Federación), to which this rule refers, the data contained in the complement published by the Service Tax Administration (Servicio de Administración Tributaria) on its Portal must be incorporated, in terms of rule 2.7.1.22, Of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

In the cases in which, in terms of this rule, the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) is transmitted with the data referred to in the previous paragraph, except in the case of consolidated customs declarations (pedimentos) referred to in rule 1.9.19. (RGCE 2020: Regla 1.9.17), it will not be necessary to transmit the acknowledgment of value provided for in rule 1.9.18. (RGCE 2020: Regla 1.9.16)

Law 36 (LA: Art. 36), 36-A-II (LA: Art. 36A), 59-A (LA: Art. 59A), 89 (LA: Art. 89), 102 (LA: Art. 102), CFF 14 (CFF: Art. 14), 17-D (CFF: Art. 17D), 17-E (CFF: Art. 17E), 17-F (CFF: Art. 17F), 17-G (CFF: Art. 17G), 29 (CFF: Art. 29), 29-A (CFF: Art. 29A), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.9.18. (RGCE 2020: Regla 1.9.16), 1.9.19. (RGCE 2020: Regla 1.9.17) Annex 22 (RGCE 2020: Anexo 22), Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) 2.7.1.22.