By CAPosts 22 January, 2021 - 12:56pm 44 views
Employees who file their annual return, and whose CFDI contains errors or omissions, can present problems. Therefore, they must correct their payroll vouchers.
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As in other years, the Tax Administration Service (SAT) included a facility to correct payroll digital tax vouchers (CFDI) .
In the Tax Miscellany 2021, rule 220.127.116.11. Is once again included, which allows correcting payroll vouchers that have errors or omissions until February. The new voucher must be issued no later than February 28, 2021 and the vouchers to be replaced be canceled
The corrected CFDIs will be considered issued in fiscal year 2020 as long as they reflect as the payment date the corresponding day in 2020 that the payment was made associated with the voucher.
Below we transcribe rule 18.104.22.168. verbatim.
Why correct payroll CFDIs?
Issuance of CFDI for payroll for fiscal year 2020
22.214.171.124. For the purposes of articles 29, second paragraph, section V and last paragraph of the CFF; 27, sections V, second paragraph and XVIII, first paragraph, 98, section II and 99, section III of the Income Tax Law, as well as 39 of the CFF Regulations, taxpayers who during fiscal year 2020 have issued payroll CFDI that contain errors or omissions in their filling or in their version, they may, for a single occasion, correct these, as long as the new voucher that is prepared is issued no later than February 28, 2021 and the vouchers they replace are canceled. Payroll CFDI issued in response to this facility will be considered issued in fiscal year 2020 as long as it reflects as the "payment date" the day corresponding to 2020 on which the payment associated with the voucher was made.
The application of the benefit contained This rule does not release taxpayers from making the payment of the difference not covered with the update and surcharges that, if applicable , apply
CFF 29, LISR 27, 98, 99, RCFF 39
Salaried persons who file their annual return for natural persons and make use of the pre-filled return, may find errors in their annual return
These workers may have problems, such as being registered as income taxed; Income that is actually exempt from taxes
If you are going to make your annual return and want to get out of the doubt, it is recommended that you visit the SAT payroll viewer. With your federal taxpayer registry (RFC) and password you can check if there is any discrepancy.
To enter the SAT payroll viewer, click on this link .
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The entry ¿Payroll CFDI with errors? You can correct them until February 28, it was published first in the Taxpayer .
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