The Tax Administration Service (SAT) released on November 25, 2022 on its website the second early version of the Tenth Resolution of Modifications to the Miscellaneous Tax Resolution (RMF) for 2022, of which we consider the following stand out: changes:

• Holidays tax authorities (non-business days)

 Rule 2.1.6 is modified. to add that the second general vacation period of 2022 of the tax authorities includes the days from December 19 to December 30, 2022.

• CFDI expedition 3.3

The modification of transitory provisions is foreseen to establish that taxpayers obliged to issue CFDIs may choose to issue them in their version

3.3 and for the CFDI that covers withholdings and payment information, they may choose to issue them in version 1.0 until March 31, 2023.

The foregoing will also be applicable to plug-ins and concept plug-ins, compatible with said versions.

• Consignment note supplement

Although, by virtue of certain transitory provisions, the use of the CFDI with a consignment note complement is applicable as of January 1, 2022, the modification of said provisions is expected to establish that it is understood that they comply with the provisions of the tax provisions. those taxpayers who issue the CFDI with a consignment letter complement until July 31, 2023 and this does not have all the requirements contained in the “Instructions for filling out the CFDI to which the Consignment Letter complement is incorporated” disclosed in the Portal of the Tax Administration Service.

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/22375/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