SAT will allow CFDIs to be canceled before 2021

As part of the 2022 tax reform, this was established CFDI tax receipts can only be canceled in the fiscal year in which they were issuedprovided that the person in whose favor it was issued accepts its cancellation.

The foregoing is established in Section 29-a, fourth paragraph, of the Federal Tax Code (CFF).

Extension of time to be able to cancel CFDI

On December 27, the Service Tax Administration (SAT) extended the CFDI cancellation period, to January 31 of the year following the year in which the receipt was issued. This was done through the Miscellaneous Tax Resolution (RMF) of 2022.

After some time, the IRS again extended the term of CFDI cancellation, to the last day of the month in which the corresponding annual income tax return must be filed for the fiscal year in which the above receipt was issued. This was done in the expected first version of the first resolution on amendments to the 2022 Resettlement Framework.

SAT grants facility to cancel CFDI before 2021

But according to a note she posted prosecution, the above does not occur with vouchers issued before 2021, which are no longer within the permissible cancellation period. This is because the filing date for the annual return for those previous years has passed.

However, the note indicates that SAT granted the facility to cancel those CFDIs from previous years. This is foreseen in the second transitional material for the expected second edition of the Resolution II on Amendments to the 2022 Rapid Response Model, which was released on February 25, 2022 on the SAT portal.

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prosecution He clarified that the above article states that for the purposes of the cancellation deadline, as well as for the purposes of irregularities and penalties in terms of tax receipts, it is understood that CFDs from fiscal years prior to fiscal year 2021 have been canceled during the term, provided that the following are met:

  • Submit the declaration or the corresponding supplementary declarations, within the month following that in which the CFDI is revoked.
  • You have an active tax mailbox.
  • Get accepted by the recipient.
  • When the process covering the canceled CFDI continues, the taxpayer will have issued a new CFDI in accordance with the corresponding CFDI packing guides.

Therefore, it is expected that taxpayers will be able to apply this mechanism to cancel receipts issued before 2021, for which they must ensure that they comply with all requirements.

– with information from prosecution.

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