| Update: | Compliance Alert - SAT Publishes First Resolution of Modifications to 2024 Miscellaneous Tax Resolution |
| Date: | 2024-06-20 |
On 4 June 2024, the First Resolution of Modifications to the Miscellaneous Tax Resolution (RMF) for 2024, along with Annexes 1, 9, 11, 14, 15, 23, 29, and 30, was published in the Official Gazette of the Federation (DOF).
This resolution introduces changes for CFDI v4.0, as outlined in Annex 29.
The key changes of this update are as follows:
- CFDI 4.0 Error Matrix: modification of error code CFDI40136;
- CFDI Retentions and Payment Information Error Matrix v2.0: removal of error code Reten20125 and update of error code Reten20126;
- CFDI 4.0 XSD Schema: adjustment to the minimum inclusive value of the "Year" attribute in the Global Information Node;
- Catalogue catRetenciones XSD Schema v2.0: addition of new elements to the CFDI of retentions and payment information.
The update became effective the day after its publication in the Official Gazette of the Federation (DOF), starting 5 June 2024.
Taxpayers that made adjustments to their issuance systems based on the affected validations, catalogues or schemas must implement the indicated modifications to comply with the changes announced by the SAT.
To the remaining taxpayers, this communication is for informational purposes only.