Newsletter April - May 2018

CANCELLATION Page 14

CREDIT NOTES AS PAYMENT METHOD

OCSP SAT

CORPORATE ELECTRONIC FILE

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Page 18

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Contents

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23 EDITION

DID YOU KNOW?

TAX TECHNOLOGY

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TAX CULTURE

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10

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Credit notes as payment method

Annual Tax Return

To validate or not validate?

That is the question

New rules for providers of certification services

Recipient’s approval, before cancelling a CFDI (Digital Tax Receipt)

OCSP SAT

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TAX TECHNOLOGY

LATEST NEWS

TAX TECHNOLOGY

Did you know that payments’ CFDI arrived to stay and your operation needs to be adjusted?

TAX TECHNOLOGY

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INTERESTING FACTS

….and the decimals?

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10

SE

Corporate Electronic File

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SAT

Annual Tax Return 2017

04 14

30 CCPG

Withholding of value added tax on disposal of constructions

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20

26

30

GS1 MÉXICO

The Industry-Commerce Collaboration Forum for Retail leaders is born

38 ICPNL

The new business language in Mexico is called: CFDI 2

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In accordance with the definition described by SAT (Administrative Tax Service), an expenditure CFDI is an internet digital tax receipt that covers refunds, discounts and bonus for deductibility purposes; this type of CFDI was called credit note. This document is used to decrease income or to correct an amount recorded in an invoice that was previously issued.

Several forms for the issuance of this CFDI type “E” are set forth in the fill-in guidelines published by SAT, stating they might be: 1) Issuance of Expenditures’ CFDI related to several receipts.

2) Issuance of Expenditures’ CFDI related to one receipt.

Can a CFDI “E” be used as payment method?

The answer as of today is no.

3) Issuance of Expenditures’ CFDI related to several receipts with an amount lower than the income CFDI. 4) Issuance of Expenditures CFDI related for global discounts of future sales.

In any case, this type of CDFI must be found related to an Income CFDI through a UUID and the use of catalogs of Types of Relation among CFDI.

TAX TECHNOLOGY TECNOLOGÍA FISCAL

CREDIT NOTES AS PAYMENT METHOD SANDRA ESCALANTE HIMMELSPACH INTERFACTURA

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But, can a CFDI “E” be used as payment method? The answer as of today is no. If this happened, there is a risk of losing the traceability of the transactions and tax evasion may arise, because if an income invoice is paid with an expenditure CFDI in its entirety, then the recipient may have not issued its corresponding income CFDI. To clarify this, we find the guideline question in which it is literally mentioned “invoices cannot be paid with goods or services, derived that the person that intends to pay with goods is carrying out a disposal of a good, therefore it must issue an income CFDI for the good it is disposing of, on the other hand, if the person that intends to pay makes it rendering a service, it must issue a CFDI for such service. Both, in case of disposal of goods and provision of services, it is deemed that client and provider are the same taxpayer, therefore payment form “17” “Compensation” may be applied. Also, due to the foregoing, the credit note does not appear in the payment method catalog as an option.

Another aspect that must be considered is omission of flow of money, which would hinder determination of the Value Added Tax. This change would imply an amendment to such Law. It is important to mention that there are taxpayers that use the expenditure CFDI to “cancel” the income receipt, which is a bad practice by the taxpayers.

However, because the fiscal taxation is adapting itself to the digital era, it is possible that in the future, amendments are made to the laws to be able to regulate the use of credit notes as payment method. The foregoing would generate benefits for the taxpayers such as simplification of transactions. But, I reiterate that the expectations that this happens, at least on the short term, is practically zero.

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TAX CULTURE:

ANNUAL TAX RETURN

JORGE LĂ“PEZ CHAPA INTERFACTURA

Osvaldo SantĂ­n Quiroz mentioned that the Annual Tax Return is the most important time of the year for SAT, being the same an act of mutual trust between authority and taxpayer, where technology, intelligent use of information and dedication to service converge with the purpose of facilitating compliance. Derived from this approach, applications provided by SAT this year are pre-filled in with the information gathered from CFDI issued by taxpayers. For example, for individuals, income and withholdings were taken from the salaries CFDI filed by the employers and personal

SAT will submit pre-filled in Annual Tax return to 17 million taxpayers that only have to be reviewed, accepted and sent.

deductions are reflected from the income CDFI that the wage earners received from the issuers. It was used for the first time for legal entities, the information that is directly included in the invoices, resulting in SAT submitting for 17 million taxpayers a pre-filled in Annual Tax Return that only have to be reviewed, accepted and sent.

This new form of filing tax returns is one of the several benefits that entail the new digital taxation in our country, derived from the implementation of the Internet Digital Tax Receipts, because when the tax authority has all the information, it may take actions such as this one that have turned our taxation system into a reference for other countries, mainly in Latin America.

It is important to mention that the deadline to file annual tax return for individuals required to file, is April 30; however whoever is not required to do so may file at any time of the year and if the credit balance is up to 10 thousand pesos it may even be filed via telephone. Legal entities have a March

TAX CULTURE

31 deadline.

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VALIDATE OR NOT VALIDATE? In Amexipac committees we have worked in reviews of CFDI documents, that even though they are stamped, they do not strictly comply with what is specified in the validation rules of exhibit 20 and/or the fill-in guidelines.

We will try to clarify important points regarding validations: 1. A document stamped by a PAC, is valid for SAT, from the technical point of view. Period. It is not assumed that the transaction was carried out correctly, neither that the recipient will pay for it, it only complies with the requirements and validations of a PAC that in theory must be the same for all.

2. If a document does not comply with one or several validations that must be carried out by PAC, the issuer taxpayer is not responsible but PAC and SAT will carry out the admonishment to PAC. 3. If receipts have a mistaken addenda, they may be rejected due to business validation; the same if they do not contain the information required by recipient in the tax portion, regardless if they are stamped or not (discounts, rates, withholdings, supplements, etc.).

4. Fill in guidelines contain recommendations for the ISSUERS taxpayers but they are not VALIDATION RULES FOR PAC regarding stamping, therefore if you wish to verify if such recommendations are being applied, it may only be done through an additional validation.

TAX TECHNOLOGY TECNOLOGÍA FISCAL

Once the foregoing has been reviewed, I present some cases that had caused rejections due to validations at reception portals: 1. Exchange rate when the currency is MXN in CFDI, must be “1”, without decimals. We have had the problem that stamped CFDI with values 1.0, 1.00, up to 6 zeros, that even though it does not modify the numerical value, as it is drafted in exhibit 20, that is

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between quotation marks, our duty is to validate it is strictly complied with. In the association we consult with the authority and they confirmed this criteria.

2. The values within the Rate or Fee attribute must be catalog values. There is only one case in which it may be a range, but in the rest of them must be something equal to the catalog value, that is, to represent a 16% rate, the correct value is 0.160000, with all the zeros to the right. That is, neither .16, nor 0.16 must be used. Only the value contained in the catalog.

3. The attribute Total Withheld Taxes, pursuant to Exhibit 20 is a conditional attribute, therefore in case there are no withheld taxes at a detailed level, the attribute must not exist. If total withheld taxes and total transferred taxes exist and there is declaration, in the detail must be shown a non-classified mistake in the stamp or to indicate a mistake in the sum. However, we daily receive documents that include only the node Total Withheld Taxes, without including anything in the detail

significant or else, the ones contained in the amount in an explicit manner, including the zeros, for example, the amount of 23.450000, some PAC take it with two decimals for the calculation, due to being an amount; others validate it by receiving it with 6 decimals because they take into consideration the zeros at the right, therefore the tolerance is significantly reduced and then, the amount does not enter in the range between both limits. If we wish to comply with the business criteria, with the completion guidelines, with frequent asked questions or the contents of the addendum, the correct road is to value at reception.

THAT IS THE QUESTION JESÚS PASTRÁN RODRÍGUEZ ATEB

If an invoice is stamped, it is a valid document before SAT for technical compliance. If that is enough for your business process, dear reader, then you do not need anything else.

Validate or not validate? That is the question.

4. Another point of difference in the application is the calculation of the inferior and superior limits for the amounts in the entries, that is, the amount per entry. The formula used by SAT mentions the number of decimals to carry out the calculation, however it is not specified if the decimals are only the

If we wish to comply with business criteria, with the completion guidelines, with frequent asked questions or the contents of the addendum, the correct road is to value at reception.

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PSC is an assistant to electronic commerce that provides to small, medium and large companies, technological services to speed up and provide certainty to commercial acts entered into parties through electronic means.

NEW RULES FOR PROVIDERS OF CERTIFICATION SERVICES JAVIER ROMERO MORATO EDICOM

LATEST NEWS

A Provider of Certification Services or PSC (Prestador de Servicios de Certificación) for its acronym in Spanish, may be such Public Notary, Legal Entity or Public Institution accredited by the Ministry of Economy having evidenced compliance with the requirements set forth in the Law. PSC is responsible of issuing electronic certificates and provides other services related to the electronic signature and trust services such as issuance of Evidence of Conservation of Data Messages, issuance of Time Digital Stamps, migration of documents in physical media to a digital format (for example, digitalization) and certified electronic communication.

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allows approach to issues related to electronic signatures, understanding of electronic signatures and trust safety in determining some techniques to create an electronic signature in legally relevant transactions.

In a nutshell, PSC is an assistant to electronic commerce that provides to small, medium and large companies, technological services to speed up and provide certainty to commercial acts entered into parties through electronic means.

In 2003, the amendment to the Commercial Code that adds the Title “Regarding Electronic Commerce” was published in the Official Gazette of the Federation (Diario Oficial de la Federación, DOF), which grants authorities to the Ministry of Economy to accredit PSCs. A year later, the Regulations to the Commercial Code regarding PSCs were published, whereby the operation rules under which PSCs are governed before, during and after having obtained accreditation of the Ministry of Economy to provide Electronic Signature Services of exclusive commercial use, are defined.

As of that moment, the Ministry of Economy has accredited a series of Providers of Certification Services.

The origin of this figure is in the Model Law of the Model Act of the United Nations Commission on International Trade Law on Electronic Signatures of 2001, which purpose is to facilitate the use of electronic signatures and equal treatment to users of physical documents (in paper) and electronic documents by establishing a legal framework that effectively

More than 10 years later, in 2016 an amendment to the Commercial Code was published, which sets forth the first step of not only an update to the technology used in pre-existing services but also adds chapters associated to Digitalization and Certified Communication services. A year later (2017), the amendment to the Mexican Official Standard NOM- 151-SCFI-2016

“Requirements that must be observed to keep data messages and document digitalization” was published, by means of which the necessary elements that describe the processes involved in the digitalization of documents in physical media to data messages for conservation purposes are set forth.

Currently (March, 2018) the operation rules are in an approval process by the Federal Commission of Regulatory Improvement (Comisión Federal de Mejora Regulatoria, COFEMER) and its next release and publication is expected, in order to grant PSCs the possibility of updating the services provided and submit them before the Ministry of Economy for its approval.

Therewith, the update to the code and the rules intend to contribute to the acceleration and optimization of digitalization, storage and conservation processes of several documentation generated in the daily development of companies at a national level, even allowing the destruction of documents in a physical media. That is, converting any physical document in an original data message with the same guaranties and being filed by electronic means, optical or by any other technology. The update of the Code of Commerce, NOM-151 and operating rules consider a series of relevant changes.

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I hereinafter describe the most important ones: Requirements for accreditation The most important change is the explicit declaration of the possibility of using computer infrastructure in the cloud, even allowing reutilization of infrastructure for other functions of such companies that do not only serve as PSCs, but also offer other type of associated services. The foregoing, sustained with documentation of computer security and authorized by SE. In order to use computer equipment in the cloud, national and/or international quality and safety standards and certifications of technologic infrastructure must be evidenced. Also, one must have own systems and HSM (Hardware Security Module) equipment, that are not shared with any other organization. If the PSC opts to use a common cloud, infrastructure will be shared by multiple organizations and the Provider of Certification Services.

In any case, the Ministry of Economy must analyze the applicant’s proposal to PSC and privilege safety in providing the service. The change allows to increase profitability of the PSC model and allows to balance the cost-benefit that represents for a company to make this kind of trusted services available.

The foregoing, without losing guaranty, safety or quality in the service being offered.

Evidence of Conservation of Data Messages

LATEST NEWS

Evidence of conservation of data messages allow individuals or legal entities (through the legal representative) prove before any third party or authority that the integrity of electronic documents has been kept and without any changes as of the moment of their generation. Amendment of the technological process to generate evidences opens the possibility of accelerating the update, to always guaranty the use of reliable algorithms and substitute the use of infringed algorithms as of the evolution of processing capacity, simplifying both the application and generation of evidence.

described, guarantying its integrity and allowing substitution of the physical document by means of the conservation of the digital document as original.

Within the definition, three figures are defined: Third Party Legally Authorized and Digitizer.

Third Party Legally Authorized will be the PSC that elects to control at all times the digitalization process, being responsible of verifying the procedure and signing the resulting data message, provided it is evidenced that the migration fully occurred without any alterations through a matching process.

Digitizer is the company responsible of operationally execute the migration processes of the documents from their physical media, generating as a result the data messages.

Certified communication Finally, a service that allows to duly guaranty the identity of the parties in the delivery and reception of data messages, the integrity of the data exchanged among two entities considering the traceability in such exchanges and confidentiality. When the applicable legal provision so requires it, it will also be necessary to include the time in which the delivery and reception of data is made.

In order to use computer equipment in the cloud, national and/or international quality and safety standards and certifications of technologic infrastructure must be evidenced.

Without a doubt, the updating of the applicable rules for PSC is another step in the digital evolution and implementation of technology in favor of elimination of paper, simplification of processes that translate into high costs, prolonged time periods and risks when they are treated by physical means.

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RECIPIENT’S APPROVAL BEFORE CANCELLING A CFDI

TAX TECHNOLOGY TECNOLOGÍA FISCAL

MARCELA CISNEROS LÓPEZ DIVERZA

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There is no doubt that with the tax authorities’ decision regarding implementation of electronic invoicing in the country, from 2005 to these days, the amount of information that the tax authority has of each one of us as taxpayers is immense.

It is natural that with the volume of data generated by electronic invoice, the next step for SAT would be the analysis of information with the purpose of simplifying taxation processes.

The task has not been easy, but it has been carried out and gave as a result the identification of actions to ensure, on one side, the quality of information and on the other, elimination of bad practices that some taxpayers were carrying out.

Among those practices, and it is so expressed in the Statement of Motives of the Economic Package 2017, was the fact that SAT detected that several taxpayers issuers of CFDIs were cancelling them unilaterally for several purposes, among them, to not accumulate the invoiced amount as income for ISR purposes, causing not wanted tax effects to the persons

Que 1. Identify if the CFDI to be cancelled has related CFDIs

2. Request cancellation of receipt.

3. Accept or reject cancellation request

Quién The issuer

The issuer

The recipient

in favor of whom such receipts were issued, such as not being able to make deduction or offset of the relevant taxes.

Cancellations that do not require recipient’s approval

To counteract this situation, article 29-A of the Fiscal Code was amended in order to add a fourth and a fifth paragraph with which it is now expressly provided that the Internet Digital Tax Receipts can only be cancelled when the person in favor of whom they are issued accepts their cancellation, in accordance with the procedure determined by SAT through general rules.

The foregoing procedure does not govern all, we may cancel a CFDI without requiring recipient’s approval in the following cases:

This new CFDIs cancellation model will be effective as of Juli 1st, 2018.

• When it is a salary CFDI.

Steps to cancel a CFDI

• When the CFDI is of income and in an amount up to $5,000.00 pesos.

• When it is an expenditure CFDI. • When it is a transfer CFDI.

So, new guidelines to cancel a CFDI were added in the Annual Temporary Tax Regulations (Resolución Miscelánea Fiscal, RMF), setting forth in rule 2.7.1.38 of RMF of 2018 the steps that the issuer must carry out to cancel a CFDI.

• When the CFDI is of income issued to taxpayers of the Tax Incorporation Regime (Régimen de Incorporación Fiscal, RIF).

• Those that are issued through the SAT’s electronic tool “My Accounts”.

• CFDI that cover Withholdings and Payment Information.

Cómo

Cuándo

By means of internal controls in their invoicing system, if relations are identified, the related CFDIs must be previously cancelled

Whenever it is needed

a) Sending to the recipient of the same a cancellation request through the Tax Mailbox; or b) Requesting cancellation directly through SAT’s portal.

Whenever it is needed

It will receive the request through Tax Mailbox and will express its will through the same means.

Three days following receipt of the cancellation request. If it does not express an answer in the defined term, SAT will deem the request accepted by the recipient.

• The ones issued in transactions carried out with the general public.

• The ones issued to residents abroad for tax purposes.

• When the cancellation is carried out within the three days following its issuance.

• Income CFDIs issued by taxpayers that dispose goods, temporarily use or enjoy real estate, grant the use, enjoyment or disposal of a piece of land, good or right, including rights in rem, rights in the ejido or communal rights, as well as the ones exclusively engaged in agricultural, logging, livestock or fishing activities and for their issuance they make use of the services of a provider of CFDI issuance services or issue their CFDI through the legal entity that has authorization to operate as provider of certification services and generation of CFDI for the primary sector.

• The ones issued by the members of the financial system.

We must keep in mind that in these cases, while the transaction subsists, upon cancelling the CFDI without the recipient’s approval a new CFDI related to the cancelled one must be issued, pursuant to the CFDI Fill-in Guidelines set forth in Exhibit 20.

TAX TECHNOLOGY TECNOLOGÍA FISCAL

If the mistake is that the Payment Receipt should not have been issued because the consideration had been fully paid, upon cancelling the same it must be substituted by another one in an amount of one peso.

it is substituted by a new receipt with the correct RFC code. The same fate must be followed by the CFDI(s) with a payment receipt supplement related to such receipt.

Whenever a mistake is detected in a Payment Receipt, the same may be cancelled, provided it is substituted by another one with the correct data.

If the mistake is that the Payment Receipt should not have been issued because the consideration had been fully paid, upon cancelling the same it must be substituted by another one in an amount of one peso.

PAC and cancellation process Even though the rules provide that the steps to execute a cancellation must be carried out through Tax Mailbox, SAT will grant the possibility for Authorized Certification Providers as Assistants to execute electronic invoicing processes and whoever is currently collaborating in the cancellation, consulting the status of a CFDI and delivering a Cancellation Request, to participate in this new model, accessing web Services that allow to: - Verify if a CFDI is related to other CFDIs, - Consult pending cancellation requests for a specific recipient, and - Process a response to accept or reject such cancellation requests.

Other considerations We must also consider these criteria in the CFDIs cancellation process: • When a CDFI with other related CFDIs is cancelled, these ones must be previously cancelled, considering that if the transaction subsists, a new CFDI related to the cancelled one.

• If in a CFDI a code different from the use that will be given by the recipient of the CFDI is recorded, it will not be a cause for cancellation or substitution and will not affect its tax deduction or offset.

• When a CFDI issued by individuals through the acquirers of goods and services wants to be cancelled, they may request its cancellation by means of a writ duly signed, addressed to the CFDI issuance certification provider including the CFDI’s folio number that is intended to be cancelled and the cause.

Precautions upon cancelling a paid CFDI In accordance with the provisions of the “Receipt Fill-in Guide to which the Payment Receipt Supplement is attached” (“Guía de llenado del Comprobante al que se le incorpora el Complemento para Recepción de Pagos”), whenever a Payment Receipt that evidences that a consideration has been fully or partially paid exists, the CFDI issued for the total amount of the transaction cannot be subject to cancellation; the correction must be carried out by issuance of an expenditure CFDI. If a CFDI has a mistake in the RFC (taxpayers’ registry) code of the receipt’s recipient, the CFDI may be cancelled provided

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OCSP SAT MIGUEL SEGURA QUIROZ EDICOM

Do you know what is the e.Signature?

SAT has the firm intention to simplify more and more the processes to taxpayers upon compliance with their tax obligations and currently a means to carry out any procedure through internet in a secure manner is with the e.Signature, which is a document used to unequivocally identify each taxpayer when carrying out their procedures via internet before SAT or other government agencies. One of its main features is to provide more safety upon digitally signing any document through an encrypted file with a calligraphic signature.

For some months now, the use of e.Signature is not exclusively limited to procedures before governmental authorities, it is a type of Electronic Signature certification that may be used to sign any type of document among individuals, facilitating even more the implementation of projects where the electronic signature improves response times or simplifies processes.

How is the e.Signature obtained?

Para obtener la e.Firma es necesario que acudas a cualquier oficina del SAT y presentes los siguientes documentos: To obtain the e.Signature it is necessary to go to any SAT office and submit the following documents: Original and certified copy of a valid official identification.

1

TAX TECHNOLOGY TECNOLOGÍA FISCAL

2 Verify that your CURP is certified in the National Population Registry, otherwise you will have to submit your original birth certificate.

For some months now, the use of e.Signature is not exclusively limited to procedures before governmental authorities, it is a type of Electronic Signature certification that may be used to sign any type of document among individuals.

3 If you have been enrolled to the RFC with CURP through the SAT portal, you must submit an official proof of residency; in case of being wage earner, you may submit your INE card to prove your domicile and in case of being legal entity, the legal representative must have its e.Signature (active) and submit the general power of attorney for acts of ownership or administration, articles of incorporation, original or a copy certified before a notary public.

4 A USB unit.

5 Your e-mail address.

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Obviously SAT, looking to speed up these procedures, will request you to make a previous appointment from its portal; in this way you will not lose so much time in line when appearing at its offices. To conclude your procedure you will have to fill in and print the “Electronic Signature Certificate Request”, available at the same portal.

Upon conclusion of this process and when SAT has validated all the information, our e.Signature will be obtained within the USB, being the same an Advanced Electronic Signature Certificate that prepares us to digitally sign any document.

It is important to point out that the Advanced Electronic Signature is a secure model that provides trust in electronic transactions provided by companies or business through websites, mobile applications, authentication of clients and of course, document electronic signature.

The foregoing offers great benefits to companies, protecting the information sent through electronic means, avoiding identity theft, a means of authentication of immediate and unlimited availability, turning itself into a secure means of identification before their clients, directly benefitting everyone, reducing costs and promoting “paperless” culture, eliminating the use of paper.

3) The document RFC 2560 - X.509 Internet Public Key Infrastructure Online Certificate Status Protocol – OCSP service configuration, must be considered.

4) Have the capacity of reading the signed responses to consultations to OCSP service, using SAT’s Certifying Agency’s certificate (AC).

5) Provide contact details for communication purposes between SAT and the applicant, as well as service volume.

For this last item, SAT makes available these documents at its portal, which must be filled in and submitted together through a notification in SAT’s Website.

The answer to the application will be given by means of a resolution within 45 business days following the date in which the request is submitted.

Through the advanced electronic signature certificates verification and authentication service, SAT will be helping by a public access, to guarantee that the e.Signature used by their clients is valid, verifying validity of the digital certificates of the e.Signature.

Its user-friendliness turns the e.Signature into a versatile tool that must be used responsibly; consequently, SAT has decided to put in place a Public Consultation Mechanism that helps the companies or business that wish to make use of this tool, verifying that the certificates are valid upon using them, providing even more guaranties over documents that are being signed at any procedure or requirement.

In order to carry out consultations, the OCSP: “ONLINE CERTIFICATE STATUS PROTOCOL” has been made available, whereof SAT has defined some rules to make use of the certificate verification and authentication service, among which the following stand out: 1) Have its own communication infrastructure that allows consultation of the status of such certificate in order to acknowledge it.

2) Provide IP address and URL from which consultation to the service will be made (considering firewall’s IP address).

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As part of SAT’s modernization of services, the next priority after implementation of CFDI’s version 3.3 is to identify payment of invoices. The same will allow monthly pre-filled in tax returns, making the electronic audit more precise and efficient, improve timing for a quick reimbursement authorization and to make an obligations’ control more precise and appropriate. Therefore, even though there was an extension for its mandatory implementation until August 31 this year, payments’ CFDI has arrived to stay!!!

It is very likely that your first questions are, how does this affect my normal operation? Or, how do I implement it? Before helping you with these doubts, let’s see what “Payments’ CFDI” is about.

What is it?

Also named as electronic payment receipt, payment supplement or payment receipt supplement, it is an Internet Digital Tax Receipt (CFDI) that must be issued by the company that receives the payment, to which specific additional information with regards to the payments received related to a previously issued invoice is included.

In which cases must be issued?

DID YOU KNOW THAT PAYMENTS’ CFDI ARRIVED TO STAY AND YOUR OPERATION NEEDS TO BE ADJUSTED? ISIS WEIL VERDI MÁSNEGOCIO

When the invoice is not paid in one installment (payment in installments) or if it is paid after it has been issued (deferred payment).

Benefits • Avoids cancellation of invoices that have already been paid • Avoids payment duplicity • Facilitates conciliation of invoices against payments, because: 1) Determines the moment of payment of the invoices and 2) Details the amount that is being paid and identifies the invoice being liquidated.

• Avoids tax discrepancies among the declared and the invoiced • Avoids a negative compliance opinion.

• Compliance with the current regulations • Identification of the moment in which the income is caused for ISR purposes and offset of IVA (VAT).

Now.... How do I implement it?

The first thing you must consider, either you issue or receive payment, is that the transaction cannot be fiscally offset or deducted until you have the triad:

DID YOU KNOW?

Invoice CFDI – payment - payment CFDI. Therefore, in addition to preparing yourself to issue and receive this new type of CFDI, which most likely your current electronic invoice provider is able to do, you must consider the new information you have to record as it is shown in the following diagram: As you may observe, the most relevant change is found the “record” of this new CFDI, for which we recommend: I. Identify and monitor when to generate or receive a Payment CFDI. If you have invoices that are paid in a differed manner or in installments, you have until the tenth natural day of the month following the month in which the payment was received and you may not issue it before the payment in any 2 0 A P R I L - M AY 2 0 1 8 | A M E X I PA C

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V. Define where to keep the record. Our recommendation as experts in ERPs for more than 17 years, is that registration of information, timing and triad relation invoice CFDI - Payment – payment CFDI is made in such administrative system for a centralized control that facilitates possible auditing. However, it is also possible to keep such control in a satellite system within your current electronic invoicing system, provided there is a relation between the latter and your ERP, that allows your company to keep the traceable among the accounting documents and records to report to the authority through the mechanisms defined, such as electronic accounting or others that may exist in the future.

experts or your trusted technological and tax advisor to look for the solution that best suits you and… enjoy the benefits of the Payment’s CFDI!!

The decision of keeping the records in ERP (which entails hiring advisors to modify it and include the new fields) or in a satellite system that entails at best, consulting for interphases that allow exchange of new data among systems) will depend on the conditions of each company as well as on a medium and long term cost benefit analysis. Seek advice from the

manner whatsoever.

b. Payment method

Due to the fact that you may incur in infringements and give rise to penalties if you do not comply with the aforementioned timing,

c. Amount

we recommend that every time you have knowledge of a payment, a payment CFDI is immediately generated to avoid “oversights” or to implement technological controls that represent an additional investment.

II. Agree on allotment criteria. It is important that among both parties is agreed, before or at the time of payment, the invoices to which such payment will be applied. The authority defines that the allocation criteria must be applied in the following order: 1. If an express legal provision of public order provides it, such provision will be respected.

2. Express agreement set forth by the parties involved.Ç 3. If there is no express agreement, the payer may indicate the payment recipient to which it will apply such payment and the amount that corresponds to each receipt, having 5 natural days immediately following the day in which the payment was made.

DID YOU KNOW?

4. In case the payer does not instruct the payment recipient the income CFDI(s) to which the same will be applied, the payment recipient will apply it to the oldest pending income CFDI(s).

III. Record payment detail. Details must be identified, recorded and included to be able to subsequently include them in the payment CFDI, such as: a. Payment date: if the consideration was received by a check, the date in which such financial instrument was received must be recorded, regardless if the deposit is credited afterwards.

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d. Currency and exchange rate in case of payments not made in Mexican currency In case of payments different from cash, you should record: e. Transaction number: check number, authorization number, reference number, tracking code in case it is SPEI, registration code or any reference number or analog identification number that allows identification of the transaction that corresponds to the payment made. f. Issuing account’s data: RFC and name of the issuing entity of the source account, that is, operator, bank, financial institution, electronic wallet issuer, etc.; as well as account number. g. Beneficiary’s data: RFC and name of the issuing entity of the destination account, that is, operator, bank, financial institution, electronic wallet issuer, etc.; as well as account number. h. SPEI Data: In case it is interbank payment, the reference, certification and payment stamp must be included.

IV. Consider the following cancellation rules: 1. Invoice CFDI: When there is at least one payment CFDI related, it cannot be cancelled and corrections must be carried out through Expenditures’ CFDI. 2. Payment’s CFDI: a. When any data from the issuer or the recipient is incorrect, it may be cancelled provided it is substituted with another one with the correct data. b. If it shouldn’t had been issued because the consideration had been fully paid, upon cancellation of the same it must be substituted by another one for an amount of one peso.

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…AND THE DECIMALS? MARCELA CISNEROS LÓPEZ DIVERZA

In invoices’ validation processes, either for their tax stamping or providers’ CFDIs reception, it has been seen that the criteria in the use of decimal is a conflict aspect that has caused unjustified rejections and complaints.

Hereinafter is a summary of the clarifications exposed by SAT regarding the use of decimals: Data that contains decimals.

Everything identified in CFDI v3.3 (Exhibit 20) scheme with the type “t_ Importe”, for example: - Amount, - Unit value, - Concept’s amount, - Discount, - Tax Basis, - Tax amount Fractions with six or less decimals are valid.

Amounts may be expressed with six or less decimals and both criteria are correct, therefore a CFDI may contain amounts with up to six decimals for each invoice’s concept, and total amounts rounded to the number of decimals supported by the currency, which may be less.

Consistency in arithmetic operations.

It is important to be consistent when carrying out arithmetic operations by handling the same number of decimals that have been defined for the fields of type of amount.

Rounding at the end of the calculation.

In such data that is calculated amounts, the result must be rounded to the number of decimals that the currency supports at the end of the calculation and not before. Therefore: - In case of Amount of Concepts, rounding will apply upon calculation of the SubTotal field SubTotal of the receipt.

INTERESTING FACTS

- In case of Concepts Discounts, rounding will apply to the calculation of the field Discount of the receipt.

- In case of Tax of Concepts, rounding will apply in the summary of Taxes, in the fields Amounts of Nodes, Withholdings and Transfers.

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Inferior Limit cannot be the same as Superior Limit There is data which value must be contained within an inferior and superior limit, in calculating such limits the following criteria must be applied: - Shorten the result of the calculation of the inferior limit with the maximum number of decimals allowed by the system, considering it may be up to 6 decimals at the most.

- Rounding up the result of the calculation of the superior limit with the maximum number of decimals allowed by the system, considering it may be up to 6 decimals at the most.

In the tax rate, six decimals are required.

This has been one of the points that have caused more confusion. The field data contained in RateorFee must be expressed with a value of the catalog c_RateorFee (c_TasaOCuota) published

by SAT. Currently such catalog provides only for the use of 6 decimals, not more, not less.

Under this criteria, transferred VAT tax rate must be recorded as 0.160000, not 0.16 or 16.00 Soure: SAT. http://www.sat.gob.mx/ informacion_fiscal/factura_electronica/ Documents/cfdi/PyRFactElect.pdf

Un CFDI puede contener importes con hasta 6 decimales por cada concepto de la factura.

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CORPORATE ELECTRONIC

FILE Mexico’s economic growth is sustained in the capacity of its economic units – companies- to generate wealth and distribute it among the population through employment.

Therefore, the companies constitute a fundamental tool in the level of development, because they allow, among other factors, to create new employment, drive innovation, increase competitiveness and dynamism of the markets.

Complex companies’ incorporation procedures, excessive regulation, legal and financial restrictions, are some factors that provoke an adequate environment for informality.

It results essential to reduce costs and time intended to comply with the regulation for the process of opening a company to be simple and not to create high costs that may represent barriers to achieve it.

It is necessary to use information and communication technologies in public services as an essential tool to improve quality of the services and as an interaction mechanism with the citizens.

GOVERNMENT

For such purpose, article 69 C Bis of the Federal Administrative Procedure Act enables the Ministry of Economy to organize, unify and implement the computer system that will provide for

Corporate Electronic File The Ministry of Economy is working on the implementation of the technological platform of the corporate electronic file.

The corporate electronic file will be composed by the group of information of the commercial company’s incorporation and electronic documents related to commercial companies, generated by public notaries and authorities that intervene, required to carry out any procedure before the Federal Public Centralized and Decentralized Administration.

With the implementation of the corporate electronic file, communication between

SE

• Incorporation and amendment of companies • Consult information and interoperability of administrative procedures related to companies’ opening and transactions.

Notaries Public will make use of their advanced electronic signature to perfect the integration act of the corporate electronic file.

Information of incorporation of the company included in the notary public’s protocol will be integrated in an electronic document (XML) signed by the same in an electronic manner.

public notaries and several authorities that intervene in the procedures related to the

incorporation of commercial companies will be accelerated and simplified.

Its legal basis is created from the Operating Rules that must be issued by the Ministry of Economy.

Information and electronic documents contained in the electronic file will have, for all applicable legal effects, functional equivalence in relation with the information and documentation contained in non-electronic means.

Characteristics It will be possible to carry out the

It results essential to reduce costs and time intended to comply with the regulation for the process of opening a company to be simple and not to create high costs that may represent barriers for to achieve it.

following transactions through the platform:

corporate electronic files.

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GOVERNMENT

SAT

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WITHHOLDING OF VALUE ADDED TAX ON

DISPOSAL OF CONSTRUCTIONS Multiple changes regarding Internet Digital Tax Receipts (hereinafter (CFDI) have provoked confusions in taxpayers and the authority with the issuance of CFDI, and it has even fallen in that, the bulk of regulation for these receipts has been left to temporary tax regulations and it has reached limits going beyond tax substantive rules, as it is the case with transactions set out in public deed, where the seller is a legal entity that carries out an accidental act for purposes of the Value Added Tax Law (Ley del Impuesto al Valor Agregado, hereinafter, LIVA) and the subject matter of the sale is a real estate formed of a plot of land and construction and the construction’s disposal is taxed with Value Added Tax (hereinafter, IVA).

I set out the foregoing assumption because it was a consultation made by a person that works at a notary, regarding its participation in the sale of a real estate with construction which disposal was taxed with IVA, whereby the seller was a legal entity that paid taxes pursuant to Title II of the Income Tax Law (Ley del Impuesto Sobre la Renta, hereinafter LISR) and this seller issued the CFDI with transfer of IVA, and days after, in another disposal, from another legal entity that also paid taxes pursuant to Title II of the LISR, the notary issued the receipt whereby the transaction is evidenced and based on the same, withheld IVA. Therefore I ask myself, which of two transactions was the correct one?

To answer your question, we carried out a study that we share with you, but allow us to advance the answer and that is, both cases were correct due to certain feature that we already advanced in the first paragraph hereof.

ALLIES

Let’s start from the assumption that it is about two legal entities that pay taxes in the aforementioned Title, for this reason we will resume the reasons that oblige these legal entities to issue receipts, therefore for Income Tax (Impuesto Sobre la Renta, hereinafter, ISR) we have:

RICARDO BARRAGÁN NAVARRETE CCPG

the ones set forth in this Title, in addition to the obligations set forth in other articles of this Law, will have the following: I. …

II. Issue tax receipts for the activities they carry out.

And for IVA purposes: FEDERAL TAX CODE Article 29. When tax laws set forth the obligation of issuing tax receipts for acts or activities they carry out, for income received or contributions withheld, taxpayers must issue them by means of digital documents through the Tax Administration Service Website.

I. …

II. …

III. Issue and deliver tax receipts.

As it may be observed, these laws impose the obligation of issuing receipts, in the events set forth, obligation included in article 29 of the Federal Tax Code: FEDERAL TAX CODE Article 29. When tax laws set forth the obligation of issuing tax receipts for acts or activities they carry out, for income received or contributions withheld, taxpayers must issue them by means of digital documents through the Tax Administration Service Website.

Second paragraph

INCOME TAX LAW Article 76.

Taxpayers that obtain income from

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Taxpayers referred to in the previous paragraph must comply with the following obligations: I a II III. Comply with the requirements set forth in article 29-A of this Code.

Added emphasis Artículo 29-A. Digital tax receipts referred to in article 29 of this Code, must contain the following requirements...

I a VIII IX. The ones contained in tax provisions that are required and made known by the Tax Administration Service, through general rules.

Segundo párrafo Internet digital tax receipts generated in order to cover withholding of contributions must contain the requirements determined by the Tax Administration Service through general rules.

Added emphasis As it may be clearly seen, second paragraph of article 29-A of the CFF, continues with the CFDI regulation through general rules.

Due to the foregoing, we will analyze the following rule that refers to transactions of transfer of ownership of real estate entered into before notary public that expressly addresses the matter that is being studied: TEMPORARY TAX REGULATION FOR 2017 2.7.1.23. For the purposes of articles 29 and 29-A of CFF, in such transactions of transfer of ownership of real estate entered into before notaries public, acquirers of such assets will prove the acquisition cost for deductibility and offsetting purposes, with the CFDI that the notaries will issue for the income received, provided that the notaries include in such receipts the relevant supplement for each real estate that has been disposed, published for such purposes

by SAT in its portal.

Fourth paragraph The supplement referred to in this rule must not be issued in the following cases: I. Regarding disposals of property, whenever they are made: a) … b) … c) In which the transferor is a legal entity.

ALLIES

Added emphasis We then have that when the transferor of a real estate formed of a construction which disposal is taxed with IVA, the legal entity is who must issue the CFDI and separately itemize IVA in the same and, as it is inferred from the rule, it also reaches legal entities of Title III of LISR. For this last case, we suggest 3 2 A P R I L - M AY 2 0 1 8 | A M E X I PA C

to resume the provisions of article 86, section II of the LISR. Notwithstanding the foregoing, is it possible that the transferor is a legal entity and the public notary has to issue a CFDI and withhold IVA? The answer to the previous question is yes, and it is the case of “accidental acts”.

VALUE ADDED TAX LAW Article 33. When an asset is disposed of or a service is rendered in an accidental manner, by means of which taxes must be paid pursuant to this Law, the taxpayer will pay it by means of a tax return that it will submit at the authorized offices within the 15 days following the day in which it obtains the consideration, and offsetting against such payment will not be accepted. In occasional imports, payment will be made as provided by article 28 of this Law. In such cases, no monthly tax return will be formulated nor accounting will be kept; but it must issue the tax receipts referred to in section III of article 32 of this Law and will keep them during the term referred to in article 30, third paragraph of the Federal Fiscal Code.

In case of disposal of real estate for which the tax must be paid pursuant to this Law, , included in a public deed, the notaries public, commercial notaries public and other notaries that pursuant to the law have notarial functions, will calculate the tax under their responsibility and will pay it within the fifteen days following the date in which the public deed is signed, at the authorized office corresponding to their domicile, likewise, they will issue a tax receipt which includes the amount of the transaction and the tax withheld. LThe provisions of this paragraph are not applicable in the case referred to in article 1o.-A, section I of this Law.

REGULATIONS TO THE VALUE ADDED TAX LAW Article 78. For the purposes of article 33, second paragraph of the Law, the persons referred to in such paragraph, are released from the obligation of effecting the calculation and payment of the tax referred to in the article quoted, when the disposal of real estate is made by taxpayers that must submit monthly tax returns of this tax and submit a stamped copy of the last three tax returns of monthly payment.

In case of taxpayers that have initiated activities in a term shorter than three months prior to the date in which it is issued by the notary public, the document that covers the transaction for which the tax must be paid, they must submit a stamped copy of the last monthly payment tax return or copy of the notice of registration to the Federal Taxpayers Registry, as appropriate.

When the taxpayers submit the tax returns or the notice referred to in this article in digital documents, they must submit a copy of the return receipt with digital stamp.

Disposal of assets made by the taxpayers compelled to submit monthly tax returns are not deemed to be made in an accidental manner.

Added emphasis

From the foregoing article it is concluded, without any doubt, that the second paragraph of article 33 of the LIVA refers to the event of disposal of a real estate in an accidental manner but in addition to this statement, this rule reveals two more: The first additional accuracy is that, based on the provisions of the last paragraph of the regulations, disposal of assets made by the taxpayers compelled to submit monthly tax returns are not deemed to be made in an accidental manner and the notaries are released from issuing the CFDI and carrying out withholding of IVA set forth by the LIVA. Based on the foregoing and interpreting this last paragraph a contrario sensu, disposals made by taxpayers that are not compelled to submit monthly IVA returns, that is, taxpayers that only carry out exempt acts or activities, are considered accidentals. Therefore, the notaries must comply with the provisions of the second paragraph of article 33 of the LIVA, that is, issue the CFDI and withhold IVA. The second additional accuracy made by the rule is the mechanics for the notary to realize if the taxpayer is compelled to submit periodical tax returns, setting forth three assumptions: a) That the transferor presents a stamped copy of the last three monthly payment tax returns

Amended article DOF 31-12-1979, 30-12-1980, 3012-1983, 26-12-1990, 30-12-1996, 31-12-1998, 3012-2002, 11-12-2013 Added emphasis Please note how the first paragraph of article 33 refers to the concrete case of disposal of a good or render of service in an accidental manner.

So, the second paragraph must be addressing such assumption (accidental disposal) for the case in what is being disposed of is a real estate.

We point out the foregoing starting from a systematic interpretation criteria and considering the arguments to sedes materiae and an initial, that consider the physical situation of a sentence in a legal text.

But, if this regulation was not ordered? And, in case it wasn’t, the second paragraph would be addressing a matter external to the accidental act? The answers are found in the Regulations to the Value Added Tax Law (Reqlamento de La Ley del Impuesto al Valor Aqreqado, hereinafter, RLIVA)

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b) If it is regarding a taxpayer that initiated activities in a term shorter than three months prior to the date in which the real estate is disposed of, it must request the transferor a stamped copy of the last monthly payment tax return submitted, and c) If within the period mentioned in the previous paragraph, no IVA monthly payment tax return has been submitted, the notary must request the transferor to submit a copy of the notice of registration to the Federal Taxpayers Registry Therefore, when the transferor only carries out exempted acts or activities, for example a bookstore or an A.C. of Title III that renders services in a free manner (see article 15, section III of LIVA), it must not issue the CFDI for the sale of the real estate with a construction taxed with IVA, due to the fact that it is not compelled to submit periodical tax returns, which gives it the accidental act nature to such disposal for LIVA purposes, remaining the notary obliged to issue the CFDI and withhold IVA. In fact, only taxpayers compelled to payment of tax and the ones that carry out acts or activities taxed at a 0% rate, are compelled to submit IVA returns, as provided by the first paragraph and section IV of the aforementioned article 32 of LIVA. VALUE ADDED TAX LAW Article 32.-The persons compelled to pay this tax and the persons that carry out acts or activities referred to in article 2o.-A have, in addition to the obligations mentioned in other articles of this Law, the following: IV. Submit the tax returns set forth in this Law at the authorized offices...

CONCLUSIONS Par excellence, in the disposal of real estate, legal entities must effect issuance of CFDI and transfer of IVA regarding the portion of the construction taxed with this tax, because the LISR and the LIVA set forth this obligation.

The exception to the rule is presented when the disposal of the real estate with construction, taxed with IVA, is transferred by a legal entity in an accidental manner and that these disposals are considered accidental when the transferor legal entity is not compelled to submit IVA returns and the taxpayers that are not compelled to submit IVA returns are those that only carry out exempted acts or activities.

ALLIES

Only taxpayers compelled to payment of tax and the ones that carry out acts or activities taxed at a 0% rate, are compelled to submit IVA returns.

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Due to the foregoing, we consider necessary that the current rule 2.7.1.23. and whichever corresponds in the future, sets forth accidental acts in the regulation of the CFDI.

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THE INDUSTRY-COMMERCE COLLABORATION FORUM FOR RETAIL LEADERS IS BORN Tanmay Bakshi and Alex Siskos, two international specialists in Artificial Intelligence (AI) were together in Mexico before leaders of this industry in our country to explain how Retail is benefiting from this technology.

Invited by GS1 México, more than 400 Retail leaders in the Mexican Republic attended on Tuesday, March 14 to the first edition of the IndustryCommerce Collaboration Forum, to know how Artificial Intelligence has gotten to optimize delivery times, increase availability of products and make precise inventories, among other benefits.

showrooms where the costumer may go with its friends to listen to their equipment and they can even take snacks to make it more comfortably.

Read the note Retail Day here.

“The global retail industry powers 2018”

The IBM technology developer, speaker, writer and ‘Youtuber’, explained that AI did not arrive to substitute human beings, but with an integration of both forces they are motivating the companies.

The ones in charge of welcoming to the first meeting among Retail leaders were Flor Argumedo and Mario de Agüero, President and General Director of GS1 México, respectively.

The first speaker was Erick Calvillo, Partner Leader of Consumer Goods Industry at Deloitte México, who presented the study “The global retail industry powers 2018” (“Las potencias globales del comercio detallista 2018”), that includes a ranking with the 10 Commercial Chains with better income in the world.

ALLIES

“12 years ago, the par value per share of the Seattle’s company was 17.5 dollars. Today, the share cost is 726.3 dollars; that is, it had a 4050% increase.

Walmart improved 23% on the same period”, he said.

What is Artificial Intelligence?

The main subject of the IndustryCommerce Collaboration Forum of GS1 México, is Artificial Intelligence, which is already being applied to Retail in other countries, but to understand everything this tendency represents, they had the participation of Tanmay Bakshi, an only 14 year old specialist.

Tanmay also took the example of Amazon and its first physical store in Seattle, Washington, in the United States, which with Artificial Intelligence “created a strong connection of the customer with the products”, affirmed, which is translated into benefits for the persons that work as providers of this store.

He added that “AI was created by humans to amplify human goals”, reason why he asked to stop fearing this tendency.

Artificial Intelligence applied to Retail

In such context, Calvillo assured that the use and benefit of the new technologies is already the fourth industrial revolution, as they promote amendments or adaptations within the companies and the best example is Amazon.

On this regard, Alex L. Siskos, President of Blue Yonder North America, agrees with Tanmay and recommended that before implementing technology as Artificial Intelligence to improve the processes in the supply chain, Retailers must first identify what they want to solve in their business and set out goals to achieve it.

Calvillo also alluded to Doug Stephens, “the future of Retail”, who was in Mexico in 2016 and 2017 to explain how some trademarks are innovating in experiences, as Sonos that has created

Siskos was the second international speaker, he has applied AI in Retailers’ processes such as the German Commercial Chain OTTO, which increased up to 10 times product

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GS1 MÉXICO

availability.

The specialist also reminded that both the customer and the technology constantly change, so retailers look for solutions supplementary to the technology they already possess, based on the budget that covers their needs.

He added that a way to capitalize AI is to improve forecast of products’ demand with new operational models, in addition to having a customer’s demand recording system to have quick reactions and better decisions.

Siskos said that visibility allows making quick decisions and added that not having enough stock causes sale loss of up to 20%.

The companies that better applied technology in 2017 The first edition of the IndustryCommerce Collaboration Forum also acknowledged adoption of technology, standards, services and better practices to improve their processes and be added to the new omni channel schemes.

Flor Argumedo, invited the attendants to sum up to this meeting every year to know the sector’s needs and work in collaboration to improve supply in our country.

Conversely, Mario de Agüero affirmed that Mexico has important upcoming projects, such as Order to Cash (O2C), that automate the supply chain processes, from a provider receiving a Purchase Order until the merchandise reaches the Distribution Center and even until a shipment is paid for.

Without a date to be defined, it was confirmed that it will be carried out in 2019 to acknowledge the sector leaders that have implemented technology that improves their processes during 2018.

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THE NEW BUSINESS LANGUAGE IN MEXICO

IS CALLED: CFDI

Without a doubt, the Internet Digital Tax Receipt (Comprobante Fiscal Digital por Internet, CFDI) in all its modalities, has come to change the business world in our country. The authority uses it to classify information, obliging the companies to adapt themselves to the catalogs in their processes, uses and customs.

Tax authority has found in this means a great ally to make itself available information that in a BIG DATA or great volume of structured information environment, makes this vehicle relevant and it is what drives the acting parties of

ANTONIO RODRÍGUEZ GONZÁLEZ ICPNL

this business to be compelled to learn this new language. Remember there are 5 types of CFDI: Income, Expenditures, Salary, Payment and Transfer, each one with its features.

Income CFDI, invoice document, with the entry into force of version 3.3 has caused several interpretations among clients and providers that have strained relationships, prevailing a power fight. Frictions have appeared in the definition of criteria and agreements based on SAT’s catalog regarding the concepts to be invoiced, measure units, payment methods, being mandatory

CFDI is a digital document that makes business agreements between providers, clients and employees transparent: prices, volumes, products, services, discounts, consumption taxes per product, salary concepts and discounts, just to mention some of them. The foregoing, together with the information received by the authority from other acting parties, generates certainty that what is set forth therein will at any time come to light with its relevant consequences.

CFDI is so important that all taxpayers, legal entities and individuals, must understand that we must form specialists in CFDI matters in all our businesses and it must be invested in training the persons responsible of: invoicing, collecting, paying, generate tax returns, treasury, salaries, human resources and even negotiating and including validating activities in the processes and review of cancellations of issued CFDs. Therefore, to make businesses in Mexico and comply with tax obligations in a correct manner, you must know CFDI language, as it is the language in with the tax authority wishes to speak.

to issue a payment CFDI, time of issuance of invoice and use of CFDI. Misunderstandings among both parties that wear the relationship, prevailing the criteria of the most powerful and causing that such information is recorded in CFDIs that are taxation and electronic accounting’s raw material.

CFDI is so important that all taxpayers, legal entities and individuals, must understand that we must form specialists in CFDI matters in our businesses.

Salary CFDI, with the mandatory supplement version 1.2 as of April 2017, caused the companies that make salary payments to carry out rework for the months of January to March and tests that were not followed up. Remember that this type of supplement obliges to the use only of catalogs in all its filling.

ALLIES

In addition, criteria to include travel expenses in these documents and additional information were established.

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R

Smart Document Ecosystem

EDITORIAL DIRECTION Nelly V. Maldonado I AMEXIPAC LAYOUT DESIGN HELLOID.NET GRAPHIC CONSTRUCTION Roberto Del Rio

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