This week there is the new extension of the implementation term of the CFDI 4.0 scheme from January 1, 2023. The SAT statement can be consulted on its social networks:
https://twitter.com/SATMX/status/1534579547634642948/
With this new term, taxpayers will be able to have more time to update billing and payroll software, as well as obtain the necessary information with the updated data of their clients and workers. Basically the Proof of Fiscal Situation to validate the fiscal regime and zip code
However, this new term should be noted that in some cases it is already essential to have the new information requirements in companies that have chosen to update their billing and payroll systems in advance, for this reason long queues are still observed in some SAT offices of workers who come for their Certificate of Tax Status
As a reminder of the points to consider in DCDFDI 4.0, we recommend reading our article at the following link:
https://www.debate.com.mx/opinion/CFDI-4.0-Exige-mas-datos-a-las-empresas-20220517-0239.html
- – We suggest that companies evaluate whether they are really prepared to implement CFDI 4.0 in advance or continue with CFDI 3.3
- – As there is a longer transition period, it is suggested to train the staff, contract the updating of their programs and obtain the necessary information to comply with the new information requirements.
Is every Tax Mailbox a requirement?
There are 2 types of messages that can reach taxpayers through the Tax Mailbox:
- If it’s a Message, it can be an invitation, informative message or a cancellation of an invoice by a supplier (subject to authorization)
- If it’s a Notification Act timely follow-up must be given since it may be a requirement, tax credit or start of electronic review. The requirements must be promptly answered in the same mailbox.
Notification deadlines in the Tax Mailbox
They are 3 business days after the electronic notice (mail), moving to the next business day
– Example 1: Mail on Wednesday. So: Thursday, Friday, following Monday (3)
– Example 2: Mail on Monday. So tuesday 1, wednesday 2, thursday 3
- Notification takes effect the next business day
– Example: The 3rd day is Thursday (or that day the notification was acknowledged), until that day the obligation can be fulfilled and be spontaneous (Art. 43Bis of the RCFF)
- CDMX hours from 7:30 a.m. to 6:00 p.m.
In example 1. If a taxpayer had not complied with any tax obligation and complies with it no later than the following Monday and opens the tax mailbox that day, they would not be fined since the notification takes effect on the following business day.
Opening the mail does not mean that the tax mailbox is attended, that is a special process on the SAT page with the Taxpayer’s Electronic Signature.
Recommendations:
It is important that all taxpayers have their contact information activated and up-to-date in the Tax Mailbox, with at least 2 registered emails and that all communication received through this means is followed up.
If a taxpayer receives an act of notification, it is suggested that before opening the mailbox, the tax opinion or any pending payment of taxes be consulted, so that within the notification period, seek not to be fined for non-compliance with notification.
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