On December 28 the Official Gazette of the 2020 Periodic Amendments [in Spanish: el Diario Oficial la Miscelánea Fiscal] was published which mentioned what must be done in order to comply with the new fiscal provisions.
Regarding regulation 184.108.40.206, this refers to the correction of the payroll receipts for the 2019 year that may have errors or omissions. Corrections will be permitted until February 29, 2020 at the latest. As a result, we suggest that you review the filled-out information and the payroll supplement version in order to verify that they are correct.
The best way of identifying discrepancies in the payment stamps is through a reconciliation of the stamped receipts and the payrolls effectively paid.
The Digital Tax Receipt for Payroll [in Spanish: CFDI de nómina], with this new facility will be considered to have been issued in the 2019 fiscal year, provided that it is stamped with the payment date of that year, that is, it must have the day, month, and year corresponding to when the payroll was effectively paid to the employee.
It is worth noting that, stemming from the changes that may have been made, if differences appear in the Income Tax not incurred in the update and surcharges, it would be necessary to make the corresponding payments.
Please contact us if you require further information. We will be pleased to assist you with any concerns or related matters.