April 2017
Payroll Tax Receipt Complemento V.1.2
Payroll Tax Receipt (Complemento V.1.2) The Complemento has been in force since January 1, 2017. SAT gave an extension until March 31, 2017 to comply with the new requirements. If any payroll was issued with complemento V.1.1., they should have been issued again with Complemento V.1.2. There is no need to cancel any payroll issued with complement V.1.1. A guide published by SAT can be accessed in the following link: http://www.sat.gob.mx/informacion_fiscal/factura_electronica/document s/complementoscfdi/guianomina12.pdf 2017 Galaz, Yamazaki, Ruiz Urquiza, S.C. 3
New Tax Invoice CFDI V.3.3.
New Tax invoice (CFDI) In force beginning July 1, 2017. CFDI Version 3.3, published in Annex 20 of the Tax Miscellaneous Rules for 2017. There are new catalogs, to standardized the information to be included. A validation section is added to perform, among others, the date, time, subtotals, currency, total, place of issue, use and the RFC. In the form of payment check, transfer, etc. will be recorded. And in the method of payment, whether it was in installments or paid in full. The address of the receiver of the CFDI, is eliminated and will suffice to incorporate the zip code. 2017 Galaz, Yamazaki, Ruiz Urquiza, S.C. 5
New Tax invoice (CFDI) The currency is now a required field. If national currency is used, MXN will be recorded, according to ISO 4217. In the field of place of expedition, it would no longer be necessary to incorporate the entity, would suffice with the zip code. There will be a new node to enter the use that will be given to the invoice (donations, funeral expenses, medical fees, returns, tuition, buildings, etc.). In the items for withholdings, would be required to include the detailed information (base, tax, rate and amount). A guide published by SAT can be accessed in the following link: http://www.sat.gob.mx/informacion_fiscal/factura_electronica/documents/ Gu%C3%ADaAnexo20.pdf 2017 Galaz, Yamazaki, Ruiz Urquiza, S.C. 6
CFDI payment complemento CFDI V.3.3.
CFDI payment complemento In force beginning July 1, 2017. CFDI Version 3.3, published in Annex 20 of the Tax Miscellaneous Rules for 2017. Shall be incorporated into the CFDI issued by the receipt of installments, and also when paid in full. No negative values will be allowed There will be catalogs to indicate the form and method of payment, the currency, and the VAT rate. Will include an identifier number of the document related to the payment, which may be the fiscal folio or the digit of a digital document Other legal forms of payment are added. 2017 Galaz, Yamazaki, Ruiz Urquiza, S.C. 8
CFDI payment complemento In the field of method of payment should be indicated if the payment is paid in full, initial payment and partial payments, partial payment and deferred If payment was made by check, transfer, credit card or electronic wallet The name of the bank account and the beneficiary, as well as the account number of both Taxes A guide published by SAT can be accessed in the following link: http://www.sat.gob.mx/informacion_fiscal/factura_electronica/document s/complementoscfdi/guia_comple_pagos.pdf 2017 Galaz, Yamazaki, Ruiz Urquiza, S.C. 9
Tax invoice (CFDI) Cancellation Process
Tax invoice (CFDI) cancellation process In force beginning July 1, 2017. When the issuer of a CFDI wants to cancel it: The issuer will send to the recipient of the CFDI cancellation request through the tax mailbox. The receiver must manifest through its own tax mailbox, within the next 72 hours, the acceptance or denial of the cancellation of the CFDI. SAT will consider that the receiver accepts the cancellation of the CFDI if after the deadline, it does not make any manifestation. Rule 2.7.1.38 Tax Miscellaneous Rules for 2017 2017 Galaz, Yamazaki, Ruiz Urquiza, S.C. 11
Tax invoice (CFDI) cancellation process In force beginning July 1, 2017. The issuer of a CFDI can cancel it without permission of the receiver in the following cases: CFDI covers income for up to MXP$5,000 (USD$238 approx.) Payroll concept Expenses concept Transference concept (for freights only) CFDI issued to RIF taxpayers. CFDI issued by SAT s online tool "Mis Cuentas" in the Factura Facil app CFDI regarding withholdings and payment information. CFDI issued in operations conducted with the general public. CFDI issued to residents abroad. When the cancellation takes place within 72 hours immediately after its issue. Rule 2.7.1.39 Tax Miscellaneous Rules for 2017 2017 Galaz, Yamazaki, Ruiz Urquiza, S.C. 12
Upcoming due dates
Upcoming due dates April 20 April 30 April 30 60 days after filing the annual tax return June 30 E-accounting compliance, regarding 2016 trial balance with adjustments (period 13) Annual Tax Return for individuals Extension to send the overdue e-accounting from previous years (January 2015 to October 2016) Profit sharing payment DIEMSE tax return filing 2017 Galaz, Yamazaki, Ruiz Urquiza, S.C. 14
Héctor Silva Tax Partner hsilva@deloittemx.com +52 (664) 622 7840 Blanca Montaño Tax Senior Manager bmontano@deloittemx.com +52 (664) 622 7974 Deloitte se refiere a Deloitte Touche Tohmatsu Limited, sociedad privada de responsabilidad limitada en el Reino Unido, y a su red de firmas miembro, cada una de ellas como una entidad legal única e independiente. Conozca en www.deloitte.com/mx/conozcanos la descripción detallada de la estructura legal de Deloitte Touche Tohmatsu Limited y sus firmas miembro. Deloitte presta servicios profesionales de auditoría, impuestos, consultoría y asesoría financiera, a clientes públicos y privados de diversas industrias. Con una red global de firmas miembro en más de 150 países, Deloitte brinda capacidades de clase mundial y servicio de alta calidad a sus clientes, aportando la experiencia necesaria para hacer frente a los retos más complejos de los negocios. Cuenta con más de 225 000 profesionales de Deloitte están comprometidos a lograr impactos que trascienden. Tal y como se usa en este documento, Deloitte significa Galaz, Yamazaki, Ruiz Urquiza, S.C., la cual tiene el derecho legal exclusivo de involucrarse en, y limita sus negocios a, la prestación de servicios de auditoría, consultoría fiscal, asesoría financiera y otros servicios profesionales en México, bajo el nombre de Deloitte. Esta publicación sólo contiene información general y ni Deloitte Touche Tohmatsu Limited, ni sus firmas miembro, ni ninguna de sus respectivas afiliadas (en conjunto la Red Deloitte ), presta asesoría o servicios por medio de esta publicación. Antes de tomar cualquier decisión o medida que pueda afectar sus finanzas o negocio, debe consultar a un asesor profesional calificado. Ninguna entidad de la Red Deloitte, será responsable de pérdidas que pudiera sufrir cualquier persona o entidad que consulte esta publicación.