CFDI 4.0 Begins January 2023 Implementation

This week has the novelty extension of the implementation period of the CFDI 4.0 scheme from January 1, 2023. The statement of the S.A.T. can be consulted in its social networks: With this new deadline, taxpayers will be able to have more time to update the billing and payroll software, as well as obtain the necessary information with the updated data of their clients and workers. Basically the Proof of Tax Situation to validate the tax regime and postal code
However, this new deadline 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 it is still observed in some offices of the S.A.T. long queues of workers who come for their Proof of Tax Situation
As a reminder of the points to consider in DCDFDI 4.0 we recommend reading our article at the following link: – We suggest evaluating companies if they are really prepared to implement CFDI 4.0 in advance or continue with CFDI 3.3 – Having a longer transition period suggests training staff, hiring the update of their programs and obtaining the necessary information to meet the new information requirements.
Is every Tax Mailbox a requirement? There are 2 types of messages that can reach taxpayers by Tax Mailbox: If it is a Message, it can be an invitation, informative message or a cancellation of an invoice by a supplier (subject to authorization) Illustration courtesy: CPC Francisco Gámez Ponce If it is an Act of Notification it must be followed up punctually and it can be a requirement, tax credit or start of electronic review. The requirements must be given a timely response in the same mailbox. Illustration courtesy: CPC Francisco Gámez Ponce
Deadlines Notification in Tax MailboxAre 3 business days following the electronic notice (mail), moving to the next business day – Example 1: Mail on Wednesday. So: Thursday, Friday, Next Monday (3)
– Example 2: Mail on Monday. Then Tuesday 1, Wednesday 2, Thursday 3 Notification takes effect the next business day – Example: The 3rd day is Thursday (or that day was given acknowledgment of the notification), until that day you can comply with the obligation and be spontaneous compliance (Art. 43Bis of the RCFF) Schedule from 7.30 to 18 hours of CDMX In example 1. If a taxpayer had not complied with any tax obligation and fulfills it no later than the following Monday and that day opens the tax mailbox would not be fined since the notification takes effect the next business day.
Opening the mail does not mean that the tax mailbox is attended, that is a special process on the page of the S.A.T. with the Electronic Signature of the taxpayer. Recommendations: It is important that all taxpayers have activated and updated contact information in the Tax Mailbox, with at least 2 registered emails and follow up on any communication they receive by that means.
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.

Original source in Spanish

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