For the only time, the Tax Administration Service (SAT) announced that It will give companies an administrative facility so that they can correctly issue electronic payroll receipts with the new requirements contained in the version 4.0 of tax receipts.
The most important data of the new electronic invoice and payroll receipts that interests the SATes the Postal Code of the tax domicile of workers in general, which will be mandatory as of April 1, 2023 for all tax receipts that are issued.
You should put the Postal Code in all electronic invoices issued by businesses and restaurants, in fee receipts, payments for services such as telephony and payroll receipts, that is, in all receipts of any payment and income transaction.
By giving this facility that the SAT announced for employers, workers will be prevented from going to the SAT offices to obtain the Fiscal Situation Certificatethe former president of the Mexican Association of Public Accountants (AMCP), told EL UNIVERSAL. Jesus Rodriguez Ambriz.
He recalled that the measure was included in the Tax Miscellaneous Resolution of 2023 that the authority published at the end of December 2022.
He mentioned that in said rules, the SAT released the file by which the requirements to use the version 4.0 of Internet Digital Tax Receipt (CFDI) which includes payroll receipts.
What does it consist of?
It is addressed to those who issue payroll receipts when they make payments to their workers for wages, salaries and in general for the provision of a subordinate personal service or to taxpayers assimilated to salaries.
In this way, employers will be able to correctly stamp the payroll to deduct it from taxes.
In addition, there are fines and penalties for issuing receipts with errors.
Stamping the payroll is important because with it a digital fiscal certification of the payment receipts of a worker’s salary is made; Thus, the SAT gives official validity to that receipt from the company because the information has already been verified.
To spread this administrative facility, the SAT met with members of the Business Coordinating Council (CCE).
She was the General Administrator of Taxpayer Services, Andrea Hernandezwho explained to the CCE this facility that employers can request for the only occasion through the portal of the tax collection body.
RFC validation
That is company employers may request the SAT information it has on their workers.
They will have to complete a form for the “Worker data request” procedure where they must attach the total list of the Federal Taxpayer Registry (RFC) to be validated for each of their employees that the companies have.
Said validation will show information about the worker such as the full name and the Postal Code of the employee’s tax address.
The foregoing because for the purposes of issuing said proof of payment, the worker’s Postal Code must be incorporated at the time of issuing it, since it is a mandatory requirement as of April 1, 2023.
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