Chihuahua, Chih., January 5th, 2022.
Dear Clients and Friends,
We hereby inform you that on December 27th, 2021, the Miscellaneous Tax Resolution for 2022 and its Exhibit 19 were published in the evening edition of the Federal Official Gazette, which will become effective as of January 2022, modifying the deadlines for the cancellation of CFDIs.
Pursuant to the fourth paragraph of the Article 29-A, of the Federal Tax Code, the cancellation of CFDIs shall be made no later than January 31st of the year following their issuance, consequently the Tax Administration Service may impose new sanctions as a result of the incorrect issuance of tax receipts or cancellations after the deadline. The foregoing does not apply to global CFDIs issued by individuals taxed under the Simplified Trust Regime.
Please note that, pursuant to the 2022 Tax Amendment, the respective cancellations shall be justified and documented as well, which may be verified by the tax authorities in the exercise of their powers.
For further information on this matter, please contact Mr. Sergio Humberto Salas Medrano, Partner of the Fiscal and Administrative Area, at the following e-mail address: ssalas@iclmx.com.
Lic. Sergio H. Salas Medrano.
Inintegrum Corporación Legal, S.C.
