To avoid invitation letters from the tax authorities, fines, requirements, among other situations, it is important to implement the use of the SAT Payroll Viewer to detect in advance any difference between the taxes stamped in the payroll CFDI and those reported to the tax authorities. In this article we will present a guide for its use.
1. Enter the SAT Payroll Viewer Consultation Site
You must go to the following link https://www.sat.gob.mx/declaracion/90887/consulta-el-visor-de-comprobantes-de-nomina-para-el-patron- and click the “Start” button as shown below:
2.- Enter your RFC or Password or your current e.signature
You must enter your RFC and password as shown in the following screen:
3.- Accept the SAT specifications to enter the payroll viewer:
You must click on the blue "Accept" button with the specifications of the SAT, as shown below:
4.- Select the desired query option
For this guide we will select "Consult global information" to know the differences between the ISR withheld in payroll receipts and the one reported to the SAT:
5.- Check if you have differences
If you want to see the detail of the differences by month, select the "See detail" button:
6.- Check the details of your differences per month:
On the following screen you will be able to analyze the details of the differences presented on a monthly basis, so that you can correct the stamping or, if applicable, pay the SAT for the differences omitted by means of a complementary declaration:
Conclusions
We recommend our clients and readers to use this tool to avoid the sending of invitation letters by the SAT, fines or requirements. In addition to the above, it allows us to reconcile prior to filling out the annual declaration and thus save time and money in possible updates and surcharges.
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