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

Andres Landerretche
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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Andres Landerretche

Andrés es el Director de Análisis y Diseño Regulatorio en América Latina. Es licenciado en Derecho por la Universidad de Chile y tiene un LLM en Derecho Internacional por el Kings College de Londres. Andrés tiene más de 20 años de experiencia internacional trabajando en el servicio diplomático chileno, con destinos en Sudáfrica y en las Naciones Unidas en Nueva York. Tiene una importante experiencia en asuntos corporativos, cumplimiento, comunicaciones y relaciones comunitarias en Chile, Brasil, Colombia, Perú, Sudáfrica y Australia.
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