The Tax Administration Service, [in Spanish: SAT], pursuant to the tax reforms that came into effect on Janary 1, 2022, has again extended the transition period for implementing changes in this new version, thereby providing support and concessions to contributors.
With that being said, on March 31, 2023 the Tax Administration Service announced through official release 011/2023 a deferral for issuing the 4.0 version of the Digital Tax Receipt [in Spanish: CFDI], which has been extended until June 30, 2023; whereby it is understood that its enforceability begins on July 1, 2023. To this end, it is very important that as contributors we bear in mind the changes to be considered when issuing a Digital Tax Receipt for payroll, and we must consider the consequences we would incur by not migrating to the new 4.0 version.
Changes to consider when issuing a Digital Tax Receipt for payroll
Changes that affect the employer:
For the field “Place of Issue”, valid Zip Codes must be considered that are in compliance with “Catalog c_Zip Code”. It is important to validate this detail since there are Zip Codes that are authorized for the payment stamps, and if some other were used, even if it existed, there would be a problem with your Digital Tax Receipt. As indicated in the preceding point, it is important to mention that the Tax Administration Service has provided assistance in supplying this information which is in its database.
Changes that affect the employee:
The field “Fiscal Address of the Receiver” has been added. For this field it is important that the registered Zip Code be the same as the fiscal address of the employee.
“Tax Regime of the Receiver” has also been added. You must register code “605” in this field, which is assigned to Wages and Earnings and Imputed Income.
In accordance with Article 84 section IV of the Federal Tax Code, [in Spanish: el Código Fiscal de la Federación], fines can range from:
a) $19,700.00 to $112,650.00. In the event of a violation, the tax authorities can, in addition, close provisionally the establishment of the contributor for a three to fifteen-day period.
Moreover, it’s important to mention that in addition to the previous penalty, if you are in non-compliance with the regulations for the issuance of the Digital Tax Receipt, and in accordance with what is established in the Federal Tax Code, you could become subject to a penalty from $400.00 to $600.00 for each tax receipt that is issued that does not have the complements that are included via regulations of a general nature, and to that effect, issued by the Tax Administration Service.
• Putting at risk deductions of expenses disbursed with respect to payroll, it is worth mentioning that in the majority of companies, payroll costs are the most representative of all others. We therefore recommend that you evaluate the financial impact of this risk.
Thank you for your time and attention. We would like to remind you that our team in JA del Río will gladly assist you in matters concerning compliance in your company, as well as offer you options and solutions to help address these provisions. email@example.com