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On September 30, 2016, the Tax Administration Service (SAT) published on its website the draft for the Fifth Resolution of Amendments to the Official Tax Regulation for the year 2016. Among the changes the following stands out:

Payroll receipts complement

As of January 1, 2017, the use of version 1.2 of the payroll receipts complement will be mandatory. Although this complement won’t be mandatory until the beginning of 2017, the SAT has published in advance the technical specification of the complement, in order that the taxpayers know in advance those changes and can initiate in a timely manner the necessary implementation, together with its Supplier of CFDI Certification.

It is important to note that, as of 2017, the Multiple Information Statement (DIM) should no longer be submitted, which constitutes the main reason for which the SAT has included additional data to the complement of payroll receipts.