Interfactura reminds you that derived from the publication in the Official Gazette of the Federation (DOF) on April 25, 2023 of the SECOND RESOLUTION OF MODIFICATIONS TO THE MISCELLANEOUS FISCAL RESOLUTION FOR 2023 AND ANNEXES 1, 1-A, 3, 9, 14, 15 and 23, in its THIRD, transitory Third section and Ninth, it will be the following:
2nd Resolution of Modifications to the RMF 2023
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Third. For the purposes of Annex 29 of the RMF, for version 4.0., what is indicated in numeral 6 called "Withholding Mark", included in section C. "Integration of the LRFC and application of validations", of section "III.2 List of registered taxpayers not canceled in the Federal Taxpayer Registry (LRFC)", of section "III. Specifications for downloading and consulting the LCO and LRFC", as well as numeral 7 "Node "Withholdings", of section VI.1 "Additional validations to Annex 20", of section VI "Additional validations to Annex 20 and electronic invoice complements" of the aforementioned annex, are applicable as of July 1, 2023.
Nineth. For the purposes of articles 29 and 29-A of the CFF, 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 CFDIs for them, may choose to issue them until June 30, 2023 in its version 3.3 with payroll complement in its version 1.2, in accordance with Annex 20, published in the DOF on July 28, 2017.
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