Atention taxpayes: All. Action required: Stay updated
Dear customer,
Interfactura informs you that on May 25, 2022, the Tax Administration Service (SAT) published on its website the Second Early Version of the FOURTH RESOLUTION OF MODIFICATIONS TO THE MISCELLANEOUS TAX RESOLUTION FOR 2022 AND ITS ANNEXES 1-A, 9, 15 And 23, which includes, among other sections, the following:
Cancellation of CFDI's from years prior to 2022
In accordance with current provisions, CFDIs can only be canceled in the course of their issuance. Previously, the transitory provision in question provided for the possibility of being able to cancel CFDI's from fiscal years prior to 2021. Through this modification, the possibility of canceling CFDI's from periods prior to 2022 is granted under the terms provided in this transitory article, provided that comply with:
Submit the corresponding declaration or complementary declarations, within the month following that in which the cancellation of CFDI is carried out.
Have an active tax mailbox in accordance with the provisions of rule 2.2.7.
Are accepted by the receiver in accordance with rule 2.7.1.34.
When the operation that covers the canceled CFDI subsists, the taxpayer has issued a new CFDI in accordance with the corresponding CFDI filling guides.
Additionally, the deadline on which these CFDIs may be canceled under the terms provided in this transitory is extended from September 30, 2022 to December 31, 2022.
Issuance of CFDI's for RESICO
From June 30, 2022 to December 31, 2022, the possibility for individual taxpayers who are taxed under the Tax Incorporation Regime (RESICO) to issue their CFDI's through the "Easy Bill" and "My Payroll" applications " of "My accounts", making use of the ease of stamping the CFDI without the need for an e.signature certificate or a digital stamp certificate (CSD).
Said Resolution will be official the day after it is published in the Official Gazette of the Federation, and the facilities will be applicable for the entire fiscal year of 2022.
You can consult this information within the publication of the Official Gazette of the Federation, available at the following link:
Atention taxpayes: All.