translated from Spanish: Start 2020 by correctly issuing your payroll receipts

Mexico, December 2019.- Issuing payroll receipts with incorrect information could result in penalties and consequently fines, so in order not to fall into mistakes, some considerations must be taken into account. According to the billing manager at Facturador.com, Yamile Davalos Rosillo, the first thing is not to use a generic RFC since the function of the key XAXX010101000 is to provide operations with general public that is not attached to the Federal Register of Taxpayers. As a pattern, it is your duty to enlist your dependents before the SAT so that they have their own homoclave; the procedure is free and you only need the CURP of each of them. He also recommends proper settling of perceptions and deductions and making sure to write down on payroll receipts the salaries and all the corresponding perceptions, such as aguinaldos, holiday premiums, overtime, disabilities, travel, Et cetera. It also suggests relying on the Catalogues of the Payroll Add-on and type of deductions to record deductions, such as ISR withholding, social security, alimony and savings fund. Giving the receipt of perceptions to staff in addition to being an obligation is at the same time an aid to the pattern having better control of the PAYROLL CFDI’s that are issued and not to repeat digital folios or series. Davalos Rosillo points out that even if the worker’s salary exceeds the amounts established in the current Miscellaneous Tax Resolution (RFM) in order to access the subsidy, the worker must register. In the case of those who do have it, it is sufficient to write it down according to the tables in Annex 8, while for those who do not, it will be necessary to enter key 002 in the field of «Other payments» and put an amount of 0.01.Finally considerititing it important to use the keys of adjustments, for what in case of errors or discrepancies in a generated payroll receipt, a new one can be canceled and issued or corrected using the adjustment keys, included in the deduction type catalog. The expert calls on taxpayers moral or physical persons to rely on the SAT or, where appropriate, authorized Certification Providers (PAC), for advice, as well as to prepare a payroll receipt as for how to keep an electronic accounting than for fill out a simple CFDI.



Original source in Spanish

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