El día 19 de octubre de 2018 se publicó la Tercera Modificación a la Miscelánea Fiscal de 2018. Nuestro socio, Jorge Montes, preparó el siguiente boletín: VTZ – Boletín Fiscal: Modificación a Miscelánea, en el que se comentan los siguientes temas:
- Presunción de transmisión indebida de pérdidas fiscales.
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- Controles volumétricos, certificados y dictámenes de laboratorio aplicables a hidrocarburos y petrolíferos.
- Expedición de comprobantes en operaciones con el público en general.
- Opción para que en el CFDI se establezca como método de pago el denominado “Pago en una sola exhibición”.
- Habilitación de terceros ante el SAT.
- Presentación de declaraciones provisionales del ISR y definitivas del IVA de las personas físicas a través del aplicativo “Mi contabilidad”.
- Opción de pago del ISR correspondiente al ejercicio fiscal de 2017 con base en información proporcionada por instituciones del sistema financiero.
- Confirmaciones de criterio a contribuyentes sujetos a facultades de comprobación.
boletin fiscal, CFDI, Facultades de Comprobación, ISR, Pérdidas Fiscales, SAT
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