UNIVERSIDAD AUTÓNOMA DE NUEVO LEÓN FACULTAD DE CONTADURÍA PÚBLICA Y ADMINISTRACIÓN

PRODUCTO INTEGRADOR DE APRENDIZAJE

Lengua y cultura extranjera

Producto integrador de aprendizaje
Lic En Administración

Semestre: 8° Grupo: HG
Maestro: AGUILAR HUERTA JUDITH ARACELY

Integrantes de equipo:
Chavira Chávez Oscar 1866038
De la Cruz Santiago Christian Saúl 1978993
Gámez Martinez Yasmin Elizabeth 1951567
Pantoja Sánchez Ximena Berenice 1963500
Valdez Moreno Xitlaly 1956161
Vargas Bernal Angel Genaro 1975177

Contenido Mínimo A Evaluar Cumplimiento

Índice ☐
Introducción. - incluye valores ☐
UANL aplicados
Análisis y emisión de juicio ☐
Conclusiones individuales ☐
Conclusión del equipo ☐
Actividad en inglés ☐
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Calificación PIA Calificación final.

Firma:

Ciudad Universitaria, 5 de mayo de 2024

Table of Contents
Infographic ....................................................................................................................................... 1
CFDI: Its Impact and Relevance in the Workplace and Personal ...................................... 2
History of the CFDI..................................................................................................................... 2
CFDI in the workplace ............................................................................................................... 4
The importance of CFDI for individual persons ................................................................. 6
Advantages of understanding the CFDI ............................................................................... 8
CFDl and the Technology ......................................................................................................... 9
The Impact and Relevance of CFDI in the Workplace and Personal Sphere ............ 11
Video Link....................................................................................................................................... 13
Bibliography .................................................................................................................................. 14
Infographic

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 CFDI: Its Impact and Relevance in the Workplace and Personal
History of the CFDI
The history of the CFDI in Mexico dates back to the late nineties, with the first steps
towards the digitization of invoices:
1997: The Mexican Association of Standards for Electronic Commerce (AMECE),
now AMECE GS1, emerges, which promoted the creation of a committee for
electronic invoicing [ ιστορία της ηλεκτρονικής τιμολόγησης στο Μεξικό (Spanish to
Greek translation) ON factura-e.mx].
2004: The Tax Administration Service (SAT) initiates a pilot program for the issuance
of Digital Tax Receipts over the Internet (CFDI).

The CFDI as we know it today has evolved over the years:

2005: The first version of the CFDI (CFD 1.0) is published along with Annex 20,
which defines the technical requirements for its structure and content [The history of
electronic invoicing in Mexico (Spanish to English translation) ON Bind ERP [invalid
URL removed].mx].
2009: The option of invoicing through third parties is incorporated and the inclusion
of the CFDI in the Fiscal Resolution is contemplated.
2010: Version 2.0 of the CFDI enters into force, with higher security requirements.
Since then, the CFDI has had new versions (CFDI 3.3 and currently the CFDI 4.0)
incorporating more information and functionalities to strengthen tax control and
transparency.

What is CFDI?
The Digital Internet Tax Receipt is an electronic invoice that describes a good or
service purchased, the date of transaction, the cost and taxes corresponding to the
payment of that transaction.
The CFDI endorses before the SAT the operations carried out by natural and legal
persons, so it is an indispensable element when starting the activities of a company.

What is it for?

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Mainly, a CFDI serves as a support for transactions carried out by natural and legal
persons. In addition, the information it collects precisely details the economic activity
of taxpayers before the tax authority, which contributes to combating evasion.

Purpose in the current tax system

In the current Mexican tax system, the Internet Digital Tax Receipt (CFDI) plays a
fundamental role as a tool to combat tax evasion and promote transparency in
commercial operations.

Below are some of the main purposes of the CFDI:

1. Electronic invoicing: The CFDI is the electronic tax receipt that is used to cover
the sales and purchase operations of goods and services. It replaces paper invoices
and allows tax authorities better control and monitoring of transactions, making tax
evasion more difficult.
2. Income control: The CFDI is essential for income control by the Tax Administration
Service (SAT). The information contained in the CFDIs allows the SAT to verify
compliance with tax obligations by taxpayers.
3. Combat informality: The mandatory use of the CFDI contributes to combating
informality in the Mexican economy. By having to issue CFDIs for their operations,
companies and individuals are forced to regularize and comply with their tax
obligation.

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CFDI in the workplace
The CFDI is the digital tax receipt online which is an electronic invoice, in which it
endorses all the information made by companies.

For companies it is very important to verify commercial transactions, since with this
information you can verify the income, or expenses made by the company. For
example, payment to suppliers in the purchase of goods is made into an invoice to
guarantee validity in each of the transactions.

Which invoices help to keep track of all the expenses incurred when making a
purchase or offering a service, this helps to declare everything in the books.

Payroll CFDI is an electronic billing which is issued by a company that pays its
services to workers. In this invoice we can find data such as the transaction date,
amount, payment method, breakdown of taxes and information about the people.
that emit and receive it. This invoice is used to deduct taxes before the Tax
Administration Secretariat (SAT). The payroll is issued monthly or biweekly,
depending on the case of the company, it is important to know that it cannot be
delivered more than a month to the workers.

The obligations when issuing digital tax receipts, companies must report the receipts
on a monthly basis, keep the digital tax receipts updated on electronic media and
finally, provide the authority with a tool to consult the information on the digital tax
receipts.

These repos must be issued by the company, in which each of the digital tax receipts
are indicated, which are required to be presented to the Secretary of Tax
Administration (SAT).

Compliance with tax obligations has the benefits of being able to request a subsidy,
as well as contracting with any authority, trusts, funds, among many others.

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In order to carry out all the activities mentioned more quickly,
platforms such as CONTPAQi are created, which helps make
operations more efficient; it is used to manage administrative
processes within companies.

With this type of program, the creation of invoices is carried out in a shorter time
since it is a system designed to improve efficiency in operations.

In the payroll area CONTAPQi “Manage and account for your employees' salaries
from our payroll system to streamline the administration of your business, comply
with your legal obligations and the needs of your company.” For companies, having
a system like this helps a lot to save time in carrying out these activities. It is ideal
that each company can have access to this type of platform.

Another platform used in companies which is very similar

to CONTAPQi is SAP, which offers invoice automation,
preconfigured templates, invoice monitoring, among
others.

Currently, large companies use SAP to help to keep all company information up to
date. This software includes programs for different departments, such as purchasing,
sales, finance, etc. Nowadays, companies and workers are adapting to new
technologies, helping operations to be carried out faster, making invoices, payrolls
and complying with tax obligations before the SAT.

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The importance of CFDI for individual persons
The Digital Tax Receipt over the Internet (CFDI) has become a fundamental tool in
the financial life of individuals in Mexico. This electronic document, issued through
the Tax Administration Service (SAT), has significant relevance in various areas,
from auditing to the facilitation of administrative procedures and the protection of
taxpayer rights.

Therefore, one of the main reasons why the CFDI is crucial for individuals is its role
in complying with tax obligations. By issuing and receiving these vouchers, taxpayers
can transparently demonstrate their business operations and comply with the tax
provisions established by law. This not only helps to avoid potential penalties for tax
non-compliance, but also fosters a culture of legality and transparency in the country.

In addition, the CFDI simplifies and streamlines various administrative processes for
individuals. For example, by having these electronic receipts, taxpayers can keep
detailed records of their expenses and income, making it easier to file tax returns
and request tax refunds. Likewise, the CFDI is an essential requirement for the
deduction of expenses in the workplace, which encourages taxpayers to maintain an
orderly control of their personal finances.

However, another important advantage of the CFDI is its role in protecting taxpayer
rights. By issuing an electronic receipt, individuals are certain that they are
conducting legal and transparent business transactions, providing them with legal
certainty in the event of any discrepancies or disputes. In addition, access to
electronic invoicing allows taxpayers to verify the authenticity of the tax documents
they receive, avoiding possible fraud or forgery.

On the other hand, CFDIs contain detailed information about business operations,
such as the amount, date, taxes paid, and method of payment. When filing the tax
return, taxpayers must include the corresponding CFDIs to support their income and
deductions.

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Below, some of the regimes that are exclusive to natural persons will be mentioned:

Wages and
salaries and
income
assimilated to
wages
Interest
Lease
income

Regimes
that are
Divideincome
(partners and
exclusive to Regime for the
Sale or
Acquisition of
shareholders)
individuals: Assets

Individuals
with Business
and Other income
Professional
Activitie

Finally, it is important to know that the proper use of CFDIs not only promotes legality
and transparency, but also contributes to the economic and social development of
the country, for this reason it is important that taxpayers are aware of the importance
of the CFDI.

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Advantages of understanding the CFDI
There are different advantages related to the use of the CFDI, some of them are:
1. Control and Organization: CFDI provides better control and organization of
financial transactions. With detailed electronic records of all commercial
operations, it's easier to track income and expenses.
2. Reduced Administrative Costs: Automation of invoicing and billing
processes through CFDI helps reduce administrative costs associated with
traditional paper-based invoicing, such as printing, sending, and storing
physical documents.
3. Streamlined Processes: CFDI speeds up invoicing and payment processes
by eliminating the need for manual repetitive tasks. This leads to greater
efficiency in financial management and reduces processing times.
4. Improved Cash Flow Management: Detailed and updated information on
transactions provided by CFDI enables better cash flow management.
Businesses can anticipate income and expenses more effectively, making
more informed financial decisions.
5. Tax Compliance: CFDI facilitates compliance with tax obligations by
providing an electronic means for issuing tax-compliant invoices. This
reduces the risk of billing errors and helps avoid penalties for tax non-
compliance.
6. Audit and Accounting: CFDI serves as a reliable source of financial
information for internal and external audits, as well as for financial and
accounting reporting purposes.
7. Integration with Management Systems: CFDI can easily integrate with
other enterprise management systems, such as accounting, inventory, and
customer management systems. This facilitates data consolidation and the
generation of comprehensive and accurate financial reports.
CFDI offers numerous advantages for businesses, including enhanced control and
organization, reduced administrative costs, streamlined processes, improved cash
flow management, tax compliance, simplified audit and accounting procedures, and

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seamless integration with other management systems. These benefits contribute to
optimizing financial management and enhancing operational efficiency.
CFDl and the Technology
The role of technology in simplifying the use of CFDI and how digital platforms
make it easier to use.

Technology plays a fundamental role in the simplification of Digital Internet Tax

Receipts (CFDI) by automating and streamlining the processes of issuing, receiving,
and handling these documents.

Like digital platforms, they provide intuitive and efficient tools that facilitate the
generation, sending and storage of CFDI, allowing companies to comply with their
tax obligations more quickly and accurately. In addition, these platforms are usually
integrated with other business systems, such as accounting and administration, for
a more integrated and effective management of financial information.

With the implementation of CFDI 4.0, it has marked a significant milestone in the tax
field in Mexico, offering an advanced technological solution to simplify the issuance
and management of digital tax receipts over the Internet (CFDI). In a business
environment where technological innovation is key, this update represents a step
forward towards efficiency and regulatory compliance.

One of the most outstanding features of CFDI 4.0 is its ability to provide a greater
level of detail in the information contained in the vouchers. This is achieved by
including additional fields, such as the product or service key (SAT Product Code),
which allows a more accurate description of the invoiced concepts. This
improvement not only increases transparency in commercial transactions, but also
facilitates the interpretation of the data for both the senders and the recipients of the
vouchers.

Another important aspect of this update is the introduction of a standard catalog of

units of measurement. This catalog ensures consistency and uniformity in billing,
reducing the possibility of errors and improving the quality of the data. In addition,

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the inclusion of new optional add-ons, such as the Payment Receipt Complement,
provides greater flexibility in the documentation of payments received, which
facilitates the reconciliation and monitoring of financial transactions.

In addition to these improvements in the structure and content of tax receipts, CFDI
4.0 also introduces additional security measures, such as the obligation to include a
QR code in the receipts. This code allows recipients to verify the authenticity and
validity of the CFDI quickly and easily, which helps prevent fraud and guarantees the
integrity of tax information.

10
The Impact and Relevance of CFDI in the Workplace and Personal Sphere
The Comprobante Fiscal Digital por Internet (CFDI), or Digital Tax Invoice via the
Internet, has revolutionized how both businesses and individuals handle their
financial transactions. Its impact extends to both the professional and personal
realms, and its relevance is undeniable in today’s context. In this essay, we will
explore reflections on the CFDI’s impact on society and consider potential changes
or improvements for the future.

Reflections on the Impact of CFDI:

8. Transparency and Control: The CFDI has significantly enhanced

transparency in financial operations. Electronic invoices provide detailed
records of transactions, facilitating accountability and the detection of
irregularities. Companies can track their expenses and income more
efficiently, contributing to better financial control.
9. Reducing Tax Evasion: The CFDI has been an effective tool in combating tax
evasion. By requiring the issuance of electronic invoices, the possibility of
unrecorded cash transactions is reduced. This benefits both the state and
society at large, as fiscal resources are used for the common good.
10. Administrative Efficiency: Automating the invoicing process through the CFDI
has simplified administrative tasks. Companies can generate, send, and store
electronic invoices more quickly and accurately, freeing up time and
resources for other business activities.
11. Challenges and Opportunities: Despite the benefits, the CFDI also presents
challenges. Adapting to new versions (such as CFDI 4.0) requires
investments in technology and training. Additionally, ensuring data quality on
invoices is crucial to avoid errors and penalties.

Potential Changes or Future Improvements:

1. Continued Simplification: The Mexican Tax Administration Service (SAT)

could further simplify CFDI-related processes. This includes reducing
unnecessary requirements and enhancing the usability of electronic invoicing
platforms.

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 2. Increased Financial Literacy: Society needs a better understanding of the
CFDI and its significance. Educational campaigns can help taxpayers use it
more effectively and comprehend its implications.
3. Integration with Emerging Technologies: The CFDI could integrate with
emerging technologies such as artificial intelligence and blockchain. This
could further enhance security and transaction efficiency.
4. Incentives for Innovation: The government could offer tax incentives to
companies developing innovative solutions related to the CFDI. This would
encourage creativity and continuous improvement.

Potential Changes or Future

Topic Reflections on the Impact of CFDI
Improvements
- Continued simplification. - Reduction of
1. Transparency and - Enhances accountability. - Facilitates
unnecessary requirements. - Improved
Control detection of irregularities.
usability.
- Financial literacy. - Campaigns to
2. Reducing Tax - Fewer unrecorded cash transactions.
understand CFDI. - Implications for
Evasion - Benefits the state and society.
taxpayers.
3. Administrative - Automation of invoicing tasks. - Time - Integration with digital payments. - Direct
Efficiency and resource savings. linkage to payment systems.
- Ongoing education. - Full - Intelligent automation. - Use of artificial
4. Challenges and
comprehension of CFDI. - Data intelligence. - Inclusion of environmental
Considerations
security and confidentiality. data.

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 Video Link
https://youtu.be/8n7zuQg1zW8

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 Bibliography
BBVA MEXICO & BBVA. (2023, 26 junio). ¿Qué es un CFDI de nómina? BBVA México.

https://www.bbva.mx/educacion-financiera/blog/que-es-un-cfdi-de-

nomina.html#:~:text=%C2%BFQu%C3%A9%20es%20el%20CFDI%20de,que%20

lo%20emiten%20y%20reciben.

CONTPAQi nóminas. (s. f.). CPI. https://www.contpaqi.com/nominas

Michelle. (2022, 20 junio). Comprobante Fiscal Digital por Internet (CFDI). Secretaría de

Economía. https://e.economia.gob.mx/glosario/comprobante-fiscal-digital-por-

internet-

cfdi/#:~:text=El%20Comprobante%20Fiscal%20Digital%20por,al%20pago%20de

%20dicha%20transacci%C3%B3n.

¿Qué es SAP? | Historia y Sistemas Empresariales que definen a SAP. (s. f.). SAP.

https://www.sap.com/latinamerica/about/what-is-

sap.html#:~:text=SAP%20es%20uno%20de%20los,de%20informaci%C3%B3n%2

0entre%20las%20organizaciones.

¿Qué es un CFDI? - Factoro. (s. f.). Factoro. https://factoro.mx/blog/que-es-un-

cfdi/#:~:text=El%20CFDI%20es%20una%20herramienta,que%20se%20han%20pa

gado%20impuestos.

Software Contable y de facturación electrónica - CONTPAQi®. (s. f.). CPI.

https://www.contpaqi.com/

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