The Proof of Fiscal Situation or proof of RFC as it is known, is a document that contains all taxpayer data.
Many have wondered what happens if they don’t get it and have doubts about whether they will be creditors of any fine or sanction by the Tax Administration Service (SAT) or if they are going to stop paying your fortnight.
There are no fines or penalties for workersbecause it is a requirement that serves to comply with an administrative procedure for the correct stamping of the payroll.
It is part of the new procedure for filling out receipts for the payment of wages and salaries under the new version 4.0 of electronic invoices or digital tax receipt online (CFDI) which will be mandatory as of July 1, 2022.
The changes came into force from January 2022 as part of the fiscal package approved by the Congress of the Union, but there is a transition period in which both version 3.3 and 4.0 coexist until June 30.
For CFDIs with version 4.0, it is mandatory to enter the data of the issuer and recipient of the invoice with name and postal code of the fiscal domicile, and include payroll receipts.
They can’t withhold salary
The document must be delivered to the human resources areas of the companies for the digital fiscal certification in the receipt of the payment of the workers’ salary with the correct and updated data.
Prosecutors affirm that it is against the Labor Law for the employer to withhold the salary, if you do not deliver the Fiscal Certificate before June 30 nextis not a cause for suspension of payment of remuneration for services rendered.
The consequences, rather, fall on the employer because he will not be able to make his payroll tax deductible.
Any erroneous or non-updated information that you put on the receipt of one of your employees will be immediately rejected with the new version 4.0 of the payroll CFDI.