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2017 Updates for the cancellation of Online Digital Tax Documents

09/01/2017

Nueva política para la cancelación del CFDI

On December 27th of last year, Mexico’s tax administration published an update about when the new procedures for cancelling online digital tax documents would take effect, which is July 1, 2017. In this update, the tax administration has defined in detail, the procedures for cancelling online digital tax documents. In particular, it has defined new rules for how the receiving company can cancel an online digital tax document that has been accepted as well as one that hasn’t been accepted.

This update appears to address an issue detected by the Federal Executive in which some taxpayers cancelled their online digital tax documents to avoid accumulating more income for tax purposes. This practice directly affects those to whom the document was issued because it prevents them from making deductions.

First of all, when a company issues an online digital tax document that needs to be cancelled, the receiver will get a notice of cancellation in their online account with the tax administration. The receiver of the tax document needs to accept or reject the cancellation of the document within 72 hours. If the receiver does not respond within this time frame, the tax administration will accept the cancellation. In order to accept or reject the cancellation of an online digital tax document, one must have an account with the tax administration.

If an online digital tax document is cancelled without the receiver’s acceptance, the cancellation may be carried in the following instances:

  • For support income for up to $5,000.00 (five thousand pesos)
  • For payroll
  • For expenses
  • For transfers
  • For income received from taxpayers of Mexico’s tax incorporation regime
  • When the document is issued through the “My Accounts” electronic tool in the “Easy Invoice” application.
  • For support withholdings and payment information
  • When the document is issued for operations conducted with the general public in accordance with regulation 2.7.1.24.
  • When the document is issued to residents abroad for tax purposes under rule 2.7.1.26.
  • When the cancellation takes place within 72 hours immediately after its issue.

In the last few months, the tax administration has published updates related to the payroll complement, the new version (3.3) of the online digital tax document and the payment receipts complement as well as the foreign trade complement for online digital tax documents that includes new functions and will become effective on March 1, 2017.

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