Notas Informativas

Request of data in the “RFC” for issuance of “CFDI” with payroll complement

James

As of January 1, 2023, rule 2.7.1.48, in the Miscellaneous Tax Resolution for 2023 (“Resolución Miscelánea Fiscal para 2023”) came into force with the purpose of establishing the facility by means of which the necessary information for a correct payroll invoice may be requested through the Tax Authority’s Portal (“Portal del SAT”).

In this regard, the rule establishes that for purposes of issuing invoices with the requirements of the CFDI 4.0 version, those who make payments for salaries and in general for the rendering of a subordinated personal service, that is, employers, who are obliged to issue a CFDI for such concepts, may request from the tax authority through the Tax Authority’s Portal, the information relative to the registration in the Federal taxpayer registration (“RFC” per its acronym in Spanish) of the persons to whom they make the aforementioned payments, that is, the employees.

This request can be made as long as during the last 12 months, the applicant (the employer) has made payments to the employees for the same concepts in terms of the Mexican Income Tax Law (“Ley del Impuesto sobre la Renta”).

The persons obliged to issue CFDIs may make the aforementioned request a only once , in accordance with thr form 320/CFF "Request for data in the RFC of salaried employees", included in Annex 1-A of the Miscellaneous Tax Resolution. for 2023, up to March 31st, 2023.

To make the request you must comply with the following requirements:

• “RFC” of the employee.

• To have a password.

• Not to be published in the blacklists of the Tax Authority, referred to in articles 69 and 69-B of the Federal Tax Code (“Código Fiscal Federal”), except for forgiven credits.

• To have issued CFDI for the concepts of salaries and in general for the rendering of a subordinated personal service, at least once in the last 12 months to the workers whose information is requested

• To have filed your annual tax return for the immediately preceding fiscal year.

Once the aforementioned requirements and conditions are met, the Tax Authority will send an acknowledgement of response with the workers' RFC registration data. If the requirements and conditions are not met, the Tax Authority will issue an acknowledgement of response indicating the reason why the request did not proceed. The term for the Tax Authority to solve the procedure is 10 business days.

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