The Mexican Tax Administration (SAT) decided to postpone again the date to implement the Complemento de Pagos (Supplement of Payments). Apparently, the new postponement is caused by the new technical difficulties in the integration of the new Complemento de Pagos with other aspects of the CFDI and the Contabilidad Electronica. This new Complemento was previously scheduled to take effect on April 1, 2018. At this point, the new effective date for the mandatory use of the Complemento de Pagos will be September 1, 2018.
The announcement of the postponement by the SAT is also contained in Third (Tercero) paragraph of the Anticipated Version of First Resolution of Modifications to the Miscellaneous Resolution for 2018, which is found at: http://www.sat.gob.mx/informacion_fiscal/normatividad/Paginas/RMF_2018_versiones_anticipadas.aspx
About the Author
As Tax Counsel, Ramon is licensed to practice law in the Dominican Republic and is a member of the Dominican Bar Association. He has a Certificate Degree from Harvard University as well as a JD from the Universidad Autonoma de Santo Domingo.Ramon has written many essays about tax administration, and for one of them won the first prize in the international essays contest sponsored by the Inter American Center of Tax Administrations (CIAT). Prior to joining Sovos Compliance, Ramon worked for more than 10 years in the Department of Revenue of the Dominican Republic where he served as Deputy Director. He is proficient in French and Spanish.More Content by Ramon Frias