Atention: All taxpayers. Action required: Stay informed about RMF 2022 changes
Dear Client,
oday, the Second Resolution of Modifications to the Miscellaneous Tax Resolution for 2022 was published in the DOF. In terms of digital tax receipts, the following is published:
Rule 2.7.1.35. CFDI Cancellation without receiver acceptance The second fraction is modified by eliminating the sentence "only in the year in which they are issued", so that it remains: ... II. Payroll.
The Seventeenth Transitory of the RMF 2022 published on December 27, 2021 is amended The period for the issuance of CFDI in version 3.3 and CFDI of withholdings and payment information in version 1.0 is extended until June 30, 2022.
Cancellation of CFDI from previous fiscal years The Second Transitory specifies that taxpayers will be in compliance, when they make the cancellation of CFDI of fiscal years prior to fiscal year 2021, provided that they comply with the following:
I. Submit the corresponding complementary declaration or declarations, within the month following that in which the cancellation of CFDI is carried out. II. Have an active tax mailbox in accordance with the provisions of rule 2.2.7. III. Are accepted by the receiver in accordance with rule 2.7.1.34. IV. When the operation that covers the canceled CFDI subsists, the taxpayer has issued a new CFDI in accordance with the corresponding CFDI filling guides.
The provisions of this transitory will be in force until September 30, 2022.
To verifythe complete document published in the DOF, the following link is shared:
If you want more information and/or special attention, you can contact us by email at asesoriafiscal@interfactura.com or directly through your commercial executive; it will be a pleasure to serve you.
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Atention: All taxpayers.