MEXICO: Deadline to correct payroll CFDIs issued during tax year 2022.
The RMF 2023 granted the facility to taxpayers who during fiscal year 2022 have issued payroll CFDIs that contain errors or omissions in their filling out or in their version may, for a single occasion, correct these, as long as the new receipt that is prepared is issued no later than February 28, 2023 and the CFDI they replace are canceled.
The payroll CFDI issued in response to this facility will be considered issued in fiscal year 2022 as long as it reflects as the payment date the day corresponding to 2022 on which the payment associated with the CFDI was made. The application of the benefit does not release taxpayers from making the payment of the difference not covered with the update and penalties that, where appropriate, proceed.
