The Social Security (IMSS) now issues CFDIs through the SIPARE.

Some Federal Entities do not yet issue CFDIs.

 

Background

Article 29, 1st and last paragraph, of the Federal Tax Code establishes the obligation for Federal, State and Municipal public entities and dependencies to issue online digital tax receipts (CFDI).

Taxpayers that process payments for Social Security, INFONAVIT and State Tax concepts will have to obtain the corresponding CFDI in order to be able to consider the expense as deductible.

 

Social Security Contributions

Regarding employer/employee contributions, on July 24th, 2014 the Ministry of Finance (SHCP) through the Tax Authorities (SAT) and Social Security Authorities (IMSS) notified that employers that pay Social Security contributions will be issued a CFDI as of July.

 

INFONAVIT

Not only the Social Security and Federal entities will have to issue the receipts, the INFONAVIT will also be obliged to provide CFDIs.

 

State Finance Ministries

Regarding State taxes (State Tax on Payroll) some States, such as Baja California and the Federal District have already configured their online portal to issue CFDIs. As these taxes are State taxes, each entity will have to update their website in order to issue these receipts.

 

Conclusion

Public entities and dependencies were granted an extension on the deadline to start issuing CFDIs until July 2014; this includes issuing receipts corresponding to the year’s previous months.

It is very important to obtain these CFDIs, as article 27 of the Income Tax Law states that payments will be deductible if, and only if, they are supported by a CFDI.

Please do not hesitate to contact us should you have any doubts or questions.