On November 25th, the second anticipated version of the Tenth Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2022 was published on the SAT website, to read as follows:
FIRST. Rule 2.1.6., sections I, second paragraph and II, second paragraph of the Miscellaneous Fiscal Resolution for 2022 are added, to read as follows:
2.1.6. Non-working days
I. …
The second general vacation period of 2022, includes the days from December 19th to 30th, 2022.
II. …
For ADSC Oaxaca "1" and ADR Oaxaca "1", with headquarters in Oaxaca, it will be non-business on November 17, 2022.
SECOND. The Seventeenth and Forty-seventh Transitory of the Miscellaneous Fiscal Resolution for 2022, published in the DOF on December 27th, 2021, are amended to read as follows:
Seventeenth.
For the purposes of articles 29 and 29-A of the CFF, taxpayers required to issue CFDIs may choose to issue them in version 3.3 and for the CFDI that covers withholdings and payment information may choose to issue them in version 1.0, in accordance with the Annex 20, published in the DOF on July 28th, 2017, until March 31st, 2023. The foregoing will also apply to plug-ins and concept plug-ins, compatible with said versions.
Forty-seventh seventh.
The use of CFDI with Carta Porte complement referred to in rules 2.7.7.1., 2.7.7.2., 2.7.7.3., 2.7.7.4., 2.7.7.5., 2.7.7.6., 2.7.7.7., 2.7 .7.8., 2.7.7.9., 2.7.7.10., 2.7.7.11. and 2.7.7.12., will be applicable as of January 1st, 2022. For the purposes of the provisions of articles 84, section IV, subparagraph d) and 103, section XXII of the CFF, it is understood that they comply with the provisions of the tax provisions, those taxpayers who issue the CFDI with Carta Porte complement until July 31st, 2023 and this does not have all the requirements contained in the "Instructions for filling out the CFDI to which the Carta Porte complement is incorporated", published on the SAT Portal.
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.
Comments