Mexico: Correct errors in payroll tax reports by 28 February 2021
Mexico: Correct errors in payroll tax reports
Taxpayers have until 28 February 2021 to correct certain errors in their electronically filed payroll tax reports.
The miscellaneous tax resolution for fiscal year 2021 includes Rule 188.8.131.52. (that concerns digital payroll tax receipts that are filed electronically via the internet (comprobante fiscal digital por internet—CFDI)).
Taxpayers will be able to correct errors or omissions in the payroll-related CFDIs issued during 2020. In making these corrections, taxpayers must:
- Cancel the vouchers subject to the correction
- Report the payment date as the day corresponding to the date in 2020 when the payment being replaced was made
These steps need to be completed by the 28 February 2021 deadline.
Read a January 2021 report (Spanish) prepared by the KPMG member firm in Mexico
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