On May 6 the Official Gazette of the Federation [in Spanish: el Diario Oficial de la Federación (DOF)], published in the Second Modification of the 2016 Periodic Amendments enacted to the Tax Law changes to rule 188.8.131.52 that contain a series of cases in which taxpayers would be excluded from the ability to put “NA” in the field that is named: “payment method in the Digital Tax Receipt via the Internet” [in Spanish: CFDI].
The aforementioned feasibility would not apply to the following cases:
• Payment through ATMs by sending passwords to mobile phones that allow the payee to make the respective collection while complying with the established rules.
• The established cases in article 32 of the Federal Law for the Prevention and Identification of Transactions with Funds from Illegal Sources [in Spanish: la Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita], prohibit the use of cash in acts and transactions among others that are related to the transfer of, and which are characteristic of: clocks, metals, precious stones, jewelry, purchase of tickets to participate in gambling, raffles, contests, rendering of armoring services, etc.
• When the remuneration is from a lump sum payment at the time the Digital Tax Receipt via the Internet (CFDI) is issued, or may have been paid before the issuance of the same.
For the three previous cases, the Digital Tax Receipt via the Internet must contain the line item that corresponds to the method of payment, in accordance with the indexes published by the authorities which are transcribed below: (View PDF)