As of December 18^th, Tax Authority will be sending electronic emails to 414,989 issuers and 220,707 CFDI receivers, in order to invite taxpayers to comply voluntarily with the complement payment issuing.

These electronic emails will be addressed to those taxpayers that use PPD code (Partiality payments or deferred payments) at the moment of issuing their proof of payment and omit to issue the complement payment, as well as taxpayers that receive proof of payment with the same code (PPD) and don’t receive from their vendors the complement payment.

The message will have the following information:

Issuers:

Dear Taxpayer,

We have identified that you issued an invoice with the code method: PDD (partiality payment or deferred payment); however, we did not identify you issuing the complement payment, which is mandatory since September 1^st, 2018.

In regards the above, we invite you to issue the corresponding complement for those payments received for partiality or deferred invoices, in order to protect fiscally transactions as established by tax provisions.

Best Regards.

Receivers:

Dear Receivers,

We have identified that you have been issued invoices with the payment method code: PDD (partiality or deferred payments); however, we did not identify that you have been issuing the complement payment that protects the payment you have made, which is mandatory since September 1^st, 2018.

In regards the above, we invite you to request your vendors to issue the complements payments for partialities or deferred payments in order to protect fiscally transactions as established by tax provisions.

Best Regards.