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Early Resolution

imagen RESOLUCION ANTICIPADA oct 2018.jp
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Advance Resolution

Option of when the CFDI is issued and it has not been paid at the moment, the payment receipt complement is not issued

Taxpayers who do not receive payment of the total amount of the CFDI at the time of issuance, may consider them as paid in a single exhibition for billing purposes, provided that:

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  1. It has been agreed or it is estimated that the total amount that covers the voucher will be received no later than the 17th day of the calendar month immediately following that in which the CFDI was issued.

  2. Indicate in the CFDI as a payment method "PUE" (Payment in a single exhibition) and how the payment will be received.

  3. Payment of the entire consideration is actually made no later than the term indicated in section I of this rule.

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Rule 2.7.1.44

3rd. Advance resolution 2018

When the payment of the total amount covered by the voucher is made between the first day and the 17th of the calendar month immediately following that in which the CFDI was issued, the accreditation of VAT and IEPS, respectively, must be made by the recipient of the CFDI in the month in which the transferred tax was effectively paid.

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Commentary:

The previous paragraph of the aforementioned rule should be applicable only for cases in which it is known that the CFDI will be charged in the same month in which it is issued, for the current wording will bring the following practical problems:

  • If the purpose of the payment supplements is for the authority to know when it is the time of accumulation of income for natural persons and of the transfer and accreditation of VAT and IEPS, this rule causes confusion due to the following:

    • Clarification was not necessary since the VAT Law and the IEPS Law in their art. 5 and 4 respectively specify the time of accreditation.

    • If the purpose of manifesting the PUE key in the issuance of the CFDI, is to express to the authority that the income has actually been received and the tax has been caused in this context, what sense is there if it covers two periods.

    • Possibly within the powers of verification of the authority we will have to be clarifying that the income does not correspond to the period in which the CFDI was issued, but to the following month since it was collected within 1 to 17 of the following month of the expedition, with foundation in Art. 11, 17 and 22 of LIVA, 5 C LIEPS

  • Now, this will be a facility or generate more confusion and problems in determining the tax.

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Cases in which it does not apply

"Payment in a single exhibition"

In cases where payment is made in a different way than noted in the CFDI, the taxpayer will cancel the CFDI issued by the operation and issue a new one pointing as payment which corresponds effectively.

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When the entire payment of the operation covered by the CFDI is not made no later than the 17th of the calendar month immediately following that in which the CFDI was issued:

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  1. The taxpayer will cancel the CFDI issued by the operation and

  2. It will issue a new one indicating as payment method “99” to be defined and as payment method “PPD” payment in partial or deferred, relating the new CFDI with the one originally issued as “Substitution of previous CFDI”

  3. Issue for the payment or payments that are actually made, the CFDI with complement for receipt of payments

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