Did you know that the use of version 4.0 of the Digital Tax Receipt online (CFDI) either electronic billing in Mexico? That’s right, as of April 1, 2023, this new obligation imposed by the Service tax administration (SAT).
This new version introduces some significant changes, such as the obligation to include the name and tax address of both the issuer and the receiver on the invoice
In the case of payroll receipts, workers must provide their employer with their Federal Taxpayer Registry (RFC), as well as their full name and postal code of their tax residence registered with the Tax Administration Service (SAT).
According to the consulting firm Fiscalía cited by El Contribuyente, there is a problem in practice in relation to the tax domicile of the workers. Article 10 of the Federal Tax Code (CFF) establishes that a person’s tax domicile can be the place that he uses to carry out his activities, or his home in case he does not have a place.
The problem arises when the employers process the massive registration of workers through the electronic application on the SAT website, since the data on the tax address is not included as part of the data that the employer presents. This means that there may be workers registered in the RFC without a registered fiscal domicile.
It may interest you: SAT 2023: Learn about the new requirement to present your annual declaration
statements have been rejected
This situation has generated concerns among taxpayers, since the SAT has rejected some automatic refunds because the taxpayer is not located at their registered tax domicile. Although the authority has clarified that this was due to a system error and that rejected returns will be reprocessed, the problem remains.
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