Mexico: Online digital tax receipt (CFDI), payroll tax

The deadline for correcting a CFDI containing errors or omissions has been revised.

The deadline for correcting a CFDI containing errors or omissions has been revised.

The miscellaneous tax resolution for fiscal year 2022 (Resolución Miscelánea Fiscal del ejercicio fiscal 2022) published in the official gazette in late December 2021 includes certain revisions with regard to the online digital tax receipt (CFDI) system regarding payroll tax.

Employers must validate that the information for fiscal year 2021 is correct, given that this serves as the basis for filling in the employer's annual income tax return regarding ​wages and salary and the employees’ annual tax returns.

The deadline for correcting a CFDI containing errors or omissions has been revised. Taxpayers that issued an incorrect receipt during fiscal year 2021 will be able to correct it (once only) provided that the replacement CFDI is submitted no later than 28 February 2022.

Read a January 2022 report (Spanish) prepared by the KPMG member firm in Mexico

 

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