DIGITAL TAX RECEIPT VERSION 4.0 – NEW EXTENSION FOR ISSUANCE

On November 01, 2022, the Tax Administration Service, [in Spanish: el Servicio de Administración Tributaria], (SAT), through official release 053/2022, issued a new extension for the issuance of the Digital Tax Receipt, (an Internet Digital Tax Receipt), for payroll in the 4.0 version.

This government entity mentioned that stemming from the tax reforms for 2022, mandatory data from the following fields was included in the issuance of the Digital Tax Receipt: name, zip code of address, and tax regime. In other words, those taxpayers that are obligated to issue payroll-type tax receipts will have the option of doing so in their current 3.3 version until March 31, 2023. Subsequent to this date, taxpayers must fulfill the requirements as set forth in the tax provisions for the issuance of the Digital Tax Receipt for payroll in the 4.0 version.

As a result of the extension, it is expected that the information, which was provided for the issuance of the Digital Tax Receipt, as well as the above-mentioned that is in the databases of the Tax Administration Service, (SAT), will coincide.

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