Mexico: Modifications to miscellaneous tax resolution 2022 and its annexes 1 and 1A

Andres Landerretche
November 9, 2022

The SAT published the second anticipated version of the ninth resolution of modifications to the miscellaneous tax resolution for 2022 and its annexes 1 and 1-A. Among its modifications, the fifth transitory article establishes that those who make payments for the concepts referred to in Title IV, Chapter I of the income tax law and who are obliged to issue CFDI for them, they may choose to issue them until March 31, 2023, in version 3.3 with a payroll supplement (Complemento de nómina) in version 1.2.

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Author

Andres Landerretche

Andrés is the Director of Regulatory Analysis and Design in Latin-America. He graduated with a degree in Law from the University of Chile and has an LLM in International Law from Kings College, London. Andres has over 20 years of international experience working in the Chilean diplomatic service with assignments in South Africa and the United Nations in New York. He has significant experience in external affairs, compliance, communications and community relations in Chile, Brazil, Colombia, Peru, South Africa and Australia.
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