Taxpayers must issue the Digital Tax Receipts by Internet "CFDI" for the income they receive or for the withholdings of contributions made by taxpayers, whether individuals or legal entities..
For this, the Fiscal Code of the Federation "CFF" establishes in its articles 29 and 29-A the regulation and the requirements that must be met for the issuance of the CFDI, regarding payments for wages and salaries, Article 99 Section III of the Income Tax Law establishes the obligation for those who make payments for salaries and salaries assimilated to issue and deliver tax receipts to people who receive payments for the concepts of salaries or salaries assimilated, on the date on which the corresponding disbursement is made.
To comply with this tax obligation, as of July 1, 2022, said payroll CFDI must be issued in accordance with the version 4.0 of the CFDI and the version 1.2 of the payroll complement.
Is the postal code mandatory in the CFDI version 4.0?
Article 29-A contemplates the requirements that the CFDI must contain and in its section IV establishes that the CFDI must contain the key of the RFC, name, the postal code corresponding to the fiscal domicile of the person in favor of whom it is issued.
In this sense, the Guide for Filling Out the Payroll Receipt Voucher and its complement on page 15, establishes the filling of the field "Fiscal Address of the Receiver" specifying that the postal code of the fiscal address of the recipient of the receipt must be registered (salaried worker or assimilated to salaries). The postal code must be associated with the RFC key registered in the RFC attribute of this Node. And it specifies that this data can be consulted in the proof of tax situation issued by the SAT, which can be obtained in the following league:
Before July 1, 2022, version to come into effect 4.0 of the CFDI, Employers must validate the ZIP Code of their workers, for which they must ask their workers for proof of tax status, since not having said postal code of your workers could cause possible rejections in the stamping of the payroll and therefore risks in the deduction of the payroll for non-issuance of the CFDI or for its issuance after the deadline.
It is important to comment that many of the payroll systems, they are adapting for the purposes of the version 4.0 of the CFDI, so it can present some risk situations if the payroll processing system is not fully updated with this change for 2022.
A fine of $ 17,020 a $ 97,330 pesos for each CFDI not issued or issued with errors, Therefore, failure to comply with this provision may lead to the imposition of a fine by the authority..
It is the obligation of the worker or person subject to the regime assimilated to wages, update your tax address information with your zip code, and even a fine of $ 3,870 a $ 11,600 the tax authorities could apply the following sanctions in accordance with articles 84-M and 84-N of the CFF, for not notifying the SAT about the change of address. If you have your e.signature, You can file the notice of change of address online. Or at the SAT offices, by appointment.
The worker can go without an appointment to the offices of the SAT to generate his proof of tax situation, carrying a valid ID
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