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Extension for the issuance of the Payroll CFDI in its version 4.0 and e.firma for RESICO

Through communication 053/2022 on its website, the SAT announced on November 1, the extension for the issuance of the payroll CFDI in its version and the obtaining of the e. firma for taxpayers of the Simplified Regime for natural persons.

Payroll Version 4.0

Derived from the tax reform for 2022, the following fields were included as mandatory data for the recipient of the CFDI: RFC, name, name or company name, postal code of the fiscal domicile and the use of the CFDI.

Due to the foregoing and in order that the data provided for the issuance of the CFDI and those found in the SAT databases are consistent, those taxpayers who are required to issue payroll-type tax receipts, they will have the option of doing it in its version 3.3 until March 31st, 2023, so that during said period they can have all the requirements set forth in the fiscal provisions for the issuance of the CDFI in its version 4.0.

Simplified trust Regime (RESICO)

The SAT also pointed out that the Simplified Regime for individuals is an administrative and management simplification that allows taxpayers to comply with their tax obligations quickly, efficiently and easily, however, they must comply with some requirements to pay taxes. in said regime, among them, having the electronic signature (e.firma).

In this sense, in order for taxpayers who are taxed under the Simplified Regime to be able to comply with the obligation to have the e.firma and continue to enjoy the tax benefits offered by this regime, the SAT has granted the facility to obtain the e.firma until March 31st, 2023, without this implying a breach of tax provisions.

We inform you that this information provides general information based on the current laws and regulations, and in case of an individual report, be sure to receive advice from an expert before handling it.

Reproduction, partial or full distribution without the approval of Doowoo Accounting S de RL de CV is prohibited.

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