On October 19, through a publication on the Federal Official Gazette (Diario Oficial de la Federación (DOF)), the Tax Administration informed of the Third Amendment Resolution to the Miscellaneous Tax Resolution for 2018 (RMF) and exhibits thereto, which includes, among others, rule 18.104.22.168. in connection with the option to establish Single Payment (PUE) as a payment method on the Internet-Based Digital Tax Receipt (CFDI).
Through this rule, taxpayers not receiving the entire CFDI amount upon issuance may consider it as paid in a single installment and issue the CFDI with a PUE method of payment; therefore the taxpayer will not be under the obligation to issue the payment complement (REP) CFDI upon receipt of the agreed consideration. The foregoing, provided the following assumptions take place:
I. An agreement or an estimate is made that the entire amount under the CFDI will be received no later than the 17th of the calendar day immediately following the month when the document was issued.
II. Indicate the code “PUE” as method of payment on the CFDI and establish the form whereby said payment will be received. (Check, transfer, etc.)
III. Payment of the total amount of the consideration no later than the term established on section I above.
In addition, aforesaid rule contains the cases where the CFDI shall be cancelled, which are the following:
I. The method of payment differs from the method established on the CFDI; and,
II. Payment does not take place on the 17th of the calendar day immediately after the month when the CFDI was issued.
In the event the entire payment of the transaction under the CFDI does not take place no later than the 17th of the calendar day immediately following the month when the CFDI was issued, taxpayers are to perform the following proceeding:
1.- Cancel the CFDI issued for the value of the transaction.
2.- Prepare a new CFDI, indicating method of payment “99” to be defined and on the field method of payment, “PPD” payment in installments or deferred.
3.- The new CFDI to be issued shall be related to the original CFDI through code “04”, substitution of prior of CFDI.
4.- Issue the CFDI with the corresponding complement to receive payments.
In connection with crediting VAT and IEPS for payments made, the Miscellaneous rule states said crediting shall be carried out during the month the CFDI is paid and not on the date of issuance thereof.
The Tax Administration Service (Servicio de Administración Tributaria (SAT), through a frequent question established CFDI issued with a PUE method of payment were deemed paid and therefore produced all tax effects regarding Income Tax, VAT, IEPS (Special Tax on Production and Services), etc.
The Value Added Tax Act and the Special Tax on Production and Services Act (IEPS) establish taxes are generated pursuant to flow, therefore, if taxpayers exercise the option mentioned on Miscellaneous rule 22.214.171.124. and receive payment on CFDI on the month following the month of issue of the CFDI, both VAT and IEPS taxes shall be paid to the authority on the month they are received and not on the date of issuance of the CFDI, payment shall be executed as established by the Tax Laws.
However, tax authorities on several forums have stated that taxpayers adhering to the rule and establish “PUE” as a method of payment, shall pay the taxes on the date of issuance of the CFDI and not when they are effectively collected, this situation will force taxpayers to evaluate the convenience of whether this rule applies or not, as it could create judgment differences with tax authorities.
Finally, remember the obligation to issue said REP is as of September 1, 2018 pursuant to article Transitory Seventh of the MTR (RMF) for 2018, amended under article Third Resolution of the First Amendment Resolution of the Miscellaneous Tax Resolution for 2018 and exhibits 1-A and 23, published on the Federal Official Gazette on April 30, 2018, therefore we consider this facility could apply as of September 1, 2018, as this obligation started as of said date.
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