Tenth Resolution of Modifications to the General Fiscal Resolution for 2022

DOF: 12/12/2022

TENTH RESOLUTION OF MODIFICATIONS TO THE GENERAL FISCAL RESOLUTION FOR 2022

A seal bearing the National Coat of Arms, which reads: United Mexican States.- TREASURY.- Ministry of Finance and Public Credit.- Tax Administration Service, appears at the margin.

TENTH RESOLUTION OF MODIFICATIONS TO THE GENERAL FISCAL RESOLUTION FOR 2022.

Based on Articles 16 and 31 of the Organic Law of the Federal Public Administration; 33, fraction I, subsection g) of the Federal Tax Code; 14, fraction III of the Tax Administration Service Law; and 8 of the Internal Regulations of the Tax Administration Service, it is resolved:

FIRST. Rule 2.1.6., fractions I, second paragraph, and II, second paragraph, of the General Fiscal Resolution for 2022, are added, to read as follows:

Non-working days

2.1.6.

...

I.

...

The second general vacation period of 2022 comprises the days from December 19 to 30, 2022.

II.

...

For ADSC Oaxaca "1" and ADR Oaxaca "1", headquartered in Oaxaca, November 17, 2022, shall be a non-working day.

...

III.

...

CFF 12, 13, Customs Law 18, Fiscal Coordination Law 13, 14

SECOND. In accordance with the provisions of Article 5 of the Federal Law of Taxpayer Rights, the updated text of the rules referred to in the First Resolutive of this Resolution is made known.

In the event of a discrepancy between the content of the First Resolutive and this document, the text of the First Resolutive shall prevail.

Non-working days

2.1.6.

For the purposes of Articles 12, first and second paragraphs, of the CFF, the following shall apply:

I.

The first general vacation period of 2022 comprises the days from July 18 to 29, 2022. For the Central Administration of Legal Support and Normativity for Large Taxpayers, it shall only comprise the days from July 20 to 29.

The second general vacation period of 2022 comprises the days from December 19 to 30, 2022.

II.

April 14 and 15, 2022, as well as November 2, 2022, are non-working days for the SAT.

For ADSC Oaxaca "1" and ADR Oaxaca "1", headquartered in Oaxaca, November 17, 2022, shall be a non-working day.

During these periods and days, legal deadlines and terms corresponding to acts, procedures, and processes conducted before the administrative units of the SAT shall not be counted, without prejudice to the personnel covering guard duties and necessary for the operation and continuity in the exercise of powers as provided for in Articles 13 of the CFF and 18 of the Customs Law.

III.

State and municipal authorities acting as coordinated authorities in fiscal matters under Articles 13 and 14 of the Fiscal Coordination Law may consider the non-working days indicated in this rule, provided they announce them as such in their official organ or means of dissemination, in accordance with the legal and administrative provisions governing them.

CFF 12, 13, Customs Law 18, Fiscal Coordination Law 13, 14

THIRD.

The Seventeenth and Forty-Seventh Transitory Provisions of the General Fiscal Resolution for 2022, published in the DOF on December 27, 2021, are reformed, to read as follows:

Seventeenth.

For the purposes of Articles 29 and 29-A of the CFF, taxpayers obligated to issue CFDI may opt to issue them in version 3.3 and for the CFDI covering withholdings and payment information may opt to issue them in version 1.0, in accordance with Annex 20, published in the DOF on July 28, 2017, until March 31, 2023. The foregoing shall also apply to complements and concept complements compatible with said versions.

Forty-Seventh.

The use of the CFDI with Carta Porte complement referred to in rules 2.7.7.1., 2.7.7.2., 2.7.7.3., 2.7.7.4., 2.7.7.5., 2.7.7.6., 2.7.7.7., 2.7.7.8., 2.7.7.9., 2.7.7.10., 2.7.7.11. and 2.7.7.12., shall be applicable as of January 1, 2022.

For the purposes of the provisions of Article 84, fraction IV, subsection d) and Article 103, fraction XXII of the CFF, it is understood that taxpayers who issue the CFDI with Carta Porte complement until July 31, 2023, and this does not contain all the requirements contained in the "Instructions for filling out the CFDI incorporating the Carta Porte complement", published on the SAT Portal, comply with the fiscal provisions.

Transitory Provisions

First.

This Resolution shall enter into force the day following its publication in the DOF and its content shall produce effects in terms of Rule 1.8., third paragraph, of the RMF for 2022.

Respectfully.

Mexico City, December 6, 2022. - In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph, of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.

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