Attention Taxpayers: All Action required: Stay informed
Dear customer,
Interfactura informs you that on October 18, 2023, the 7th Resolution of Modifications to the RMF for 2023 was published on the Internet portal of the Official Gazette of the Federation (DOF), which, among other points, indicates the following:
NON-BINDING CRITERIA OF TAX PROVISIONS
1/CFF/NV Delivery or making available to the CFDI. The obligation is not fulfilled when the issuer only refers to an Internet page. ... "Article 29, section V of the aforementioned ordinance provides that once the digital seal referred to in the previous paragraph has been incorporated into the CFDI, taxpayers must deliver or make available to their clients the electronic file of the CFDI and, when requested by the client, their printed representation, so it is considered that the taxpayer who requests the tax receipt must only provide their code in the RFC, name or company name, postal code of the tax address and tax use that will be given to the tax receipt, without the need to show the Tax Identification Card or Tax Status Certificate.
Due to the above, it is considered that they carry out an improper tax practice: Taxpayers who do not comply, in the same act and place, with their obligation to issue the CFDI and also with its referral to the SAT or to the CFDI certification provider in order to have it certified. Taxpayers who do not allow, in the same act and place, that the client provides their data for the generation of the CFDI. Taxpayers who, in their establishments, branches or points of sale, only make available to the client a means by which they invite the client to provide their data on their own and, therefore, transfer to the client the obligation to generate the CFDI. Taxpayers who condition the issuance of CFDI on the exhibition of the Tax Identification Card or Proof of Tax Status. Whoever advises, advises, provides services or participates in the performance or implementation of any of the above practices. " ... You can consult the publication in the Official Gazette of the Federation at the following link:
Interfactura ratifies its commitment to clients and partners, to guarantee regulatory compliance in Digital Tax Verification over the Internet (CFDI), within the platforms of the Origon Digital Business Ecosystem.
If you require more information, you can write to us at asesoriafiscal@interfactura.com, it will be a pleasure to assist you.
Attention Taxpayers: All