Pursuant to the applicability as of January 1, 2017 of the new complement version 1.2 of the payroll Internet Digital Tax Receipt (Comprobante Fiscal Digital por Internet (CFDI), taxpayers shall use this new version for their payroll.
However, on December, the Secretaría de Hacienda y Crédito Público (Tax and Treasury Department) through the Servicio de Administración Tributaria (SAT) (Tax Administration Service) informed that employers have until March 31, 2017 to update the systems for the issuance of the payroll receipt with the latest 1.2 version, therefore, during the first quarter of 2017, they may continue to use previous version 1.1.
It is important to mention that taxpayers using this facility, no later than April 1, 2017, shall issue payroll receipts again, this time with the corresponding updates.

Please contact us if you have any questions or comments.