Boletín Fiscal : Febrero 2017-1

3 Feb , 2017  


El día de ayer se difundió, a través de la página de Internet del SAT, la Primera Resolución de Modificaciones a la Miscelánea Fiscal para 2017, quedando pendiente aún su publicación en el Diario Oficial de la Federación.

Dicha resolución contiene disposiciones relativas a diversos temas como los siguientes:

1. Aspectos relativos a la repatriación de capitales.

2. Prórroga para cumplir con ciertas obligaciones fiscales derivadas de subcontratación laboral.

3. Disposiciones aplicables a las personas morales con ingresos de hasta cinco millones de pesos que opten por tributar conforme a flujo de efectivo.

4. Referencias a la Ciudad de México.

5. Actualización de cantidades establecidas en el Código Fiscal de la Federación.

6. Factor de acumulación por depósitos o inversiones en el extranjero.

7. Reglas aplicables al Decreto publicado el 27 de diciembre de 2016, relativo a los importadores y enajenantes de gasolinas, diésel y combustibles no fósiles en la franja fronteriza norte del país.

Consulte nuestro Boletín Fiscal o Jorge Montes ( para obtener mayor información sobre los temas más relevantes: Boletín Fiscal

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