SAT offers extensions for e.firma and Payroll CFDI

The Tax Administration Service (SAT) reported extensions until June 30 for individuals who pay taxes under the Simplified Trust Regime (Resico) and for employers that issue the Digital Tax Receipt online (CFDI or invoice) of payroll version 4.0.

“The Tax Administration Service seeks to give the best attention to the taxpayer, for this reason the following facilities are granted for compliance with their tax obligations,” revealed the SAT.

In this sense, individuals who have been paying taxes in the Resico since 2022 must have an electronic signature (e.firma) and a Tax Mailbox, with updated means of contact, as of July 1, 2023.

In case of not having the electronic signature, the Tax Administration Service will assign the taxpayer in the tax regime that corresponds to his activity, whether business, leasing or fees, in accordance with the Taxpayer Defense Attorney (Prodecon).

Meanwhile, if the taxpayer started economic activities during 2023, that is, they registered in the new regime, they must have the e.firma no later than 30 calendar days following the date of start of activities.

At the same time, the SAT reported that taxpayers who issue payroll CFDIs will be required to issue them in version 4.0 as of July 1, 2023.

It should be remembered that CFDI 4.0 has new requirements that the taxpayer must provide, such as the name, reason or company name and the postal code of the tax address.

The Mexican Institute of Public Accountants (IMCP) reported, at the time, that the extensions for the Internet Digital Tax Receipt version 4.0 with payroll complement have to do with the difficulty in its implementation.