As part of the Tax Reform for 2022, it was established that Internet Digital Tax Receipts (CFDI) can only be canceled in the fiscal year in which they are issuedand provided that the person in favor of whom they are issued accepts their cancellation.
The foregoing was established in article 29-A, fourth paragraph, of the Federal Tax Code (CFF).
Extension of the term to be able to cancel the CFDI
On December 27, the Tax Administration Service (SAT) extended the term to cancel the CFDI, to January 31 of the year following the one in which the receipt was issued. This was done with the Miscellaneous Tax Resolution (RMF) for 2022.
Some time later, the tax authority once more extended the term to cancel the CFDI, to the last day of the month in which the annual income tax return corresponding to the fiscal year in which the aforementioned voucher was issued must be submitted. This was done in the first anticipated version of the First Resolution of Modifications to the RMF for 2022.
The SAT grants facility to cancel CFDI prior to 2021
But according to a note published by Prosecutor’s Office, the above does not happen with vouchers issued before 2021, which are no longer within the period allowed for their cancellation. This is because the date for submitting the annual return for those previous years has passed.
However, the note indicates that the SAT granted a facility to cancel those CFDIs from previous years. This is foreseen in the Second Transitory Article of the second anticipated version of the Second Resolution of Modifications to the RMF for 2022, released on February 25, 2022 on the SAT portal.
Prosecutor’s Office explained that the aforementioned article establishes that for the purposes of the cancellation deadline, as well as for the purposes of infractions and sanctions in terms of tax receipts, it is understood that CFDIs from fiscal years prior to fiscal year 2021 are canceled within the term, provided that the following is met:
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Present the corresponding complementary declaration or declarations, within the month following that in which the cancellation of CFDI is carried out.
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Have an active tax mailbox.
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Have the acceptance of the receiver.
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When the operation that covers the canceled CFDI subsists, the taxpayer has issued a new CFDI in accordance with the corresponding CFDI filling guides.
Therefore, it is expected that taxpayers will be able to apply this mechanism to cancel the receipts issued before 2021, for which they must ensure that they comply with all the requirements.
– With information from Prosecutor’s Office.
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