MEXICO: Deadline to correct payroll CFDIs issued during tax year 2022

Maria del Carmen
February 21, 2023

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.

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Author

Maria del Carmen

Maria del Carmen is a regulatory counsel at Sovos. Based in Chile and originally from Mexico, she obtained a Law Degree and a specialization degree in Tax Law in her home country. She also has a Master’s degree in Tax Law from the Panamerican University Mexico, and an International Tax Law Diploma with ITAM and Duke University. Having worked in the SAT for seven years, and in the Pemex tax team, she has gained extensive experience of tax regimes across Latin America.
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