Reports

Tercera Modificación a la Miscelánea Fiscal de 2018 – Boletín Fiscal

23 Oct , 2018  

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:

 

  1. Presunción de transmisión indebida de pérdidas fiscales.

 

  1. Aplicación estandarizada o estándar para los efectos de los tratados para evitar la doble tributación.

 

  1. Controles volumétricos, certificados y dictámenes de laboratorio aplicables a hidrocarburos y petrolíferos.

 

  1. Expedición de comprobantes en operaciones con el público en general.

 

  1. Opción para que en el CFDI se establezca como método de pago el denominado “Pago en una sola exhibición”.

 

  1. Habilitación de terceros ante el SAT.

 

  1. Presentación de declaraciones provisionales del ISR y definitivas del IVA de las personas físicas a través del aplicativo “Mi contabilidad”.

 

  1. Opción de pago del ISR correspondiente al ejercicio fiscal de 2017 con base en información proporcionada por instituciones del sistema financiero.

 

  1. Confirmaciones de criterio a contribuyentes sujetos a facultades de comprobación.

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