The Tax Administration Service (SAT) published on its website the second early version of the Ninth Resolution of Modifications to the Miscellaneous Tax Resolution (RMF) for 2022, of which we consider the following changes stand out:

• Payroll CFDI version 3.3

Through transitory provisions, it is expected that those who make payments for wages and salaries, who are obliged to issue CFDI for said payments, may choose to issue them until March 31, 2023 with version 3.3 and with a payroll supplement in version 1.2.

• E.firma RESICO individuals

Transitional provisions are modified to establish that natural persons who choose to pay taxes under the Simplified Trust Regime (RESICO) must have an e.firma no later than March 31, 2023. Previously, it was established that they must have an e.firma no later than December 31, 2022. It is important to note that in terms of said provisions, taxpayers will not be able to pay taxes under the aforementioned Regime if they do not comply with the aforementioned.

• Informative declaration of cash deposits

Through transitory provisions, it is expected that today, November 1, 2022, the “Informative declaration of cash deposits” will be published on the SAT Portal, which must be submitted by credit institutions on a monthly basis, when the accumulated monthly amount in all accounts of which the taxpayer is the owner in the same financial institution exceeds $15,000.

For these purposes, in terms of article 31 of the Federal Tax Code, the format of the declaration in question will be mandatory, provided that the dissemination on the SAT page is carried out at least one month in advance of the date in which the taxpayer is obliged to use it. For such purposes, it is expected that the statements for each month of the year 2022 will be submitted as of December 1, 2022.

It is important to mention that the aforementioned Resolution is published in advance, so its publication in the Official Gazette of the Federation is still pending.

Next, we put at your disposal the link where the aforementioned publication can be consulted in more detail:

https://www.sat.gob.mx/normatividad/23669/versiones-anticipadas-de-la-rmf

We remain at your disposal for any doubt or clarification in relation to this publication.

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Mexico City, Mexico

November 2022