Obligaciones fiscales, Actos de fiscalización, Situación de las empresas Maquiladoras y Manufactureras en México, COVID-19, pagos provisionales de ISR, Servicio de Administración Tributaria

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Webinar Index Occidente

26 May , 2020  

Webinar Medidas fiscales por COVID-19

Ante la preocupante situación económica mundial originada principalmente por la pandemia de Covid-19, es importante que las empresas Maquiladoras y Manufactureras en México tengan pleno conocimiento sobre ciertos aspectos en materia fiscal que pudieran ser de utilidad.

Por ello, la Asociación de Industrias Maquiladoras y Manufactureras de Occidente, A.C. (Index Occidente) organizó el próximo 28 de mayo un Webinar interactivo denominado “Medidas fiscales a considerar para las maquiladoras como consecuencia de COVID-19”.

Nuestro socio de impuestos, Jorge Montes, participará en el Webinar para comentar los siguientes temas:

Pagos provisionales de ISR

La posibilidad de solicitar ante el Servicio de Administración Tributaria, autorización para disminuir el monto de los pagos provisionales de ISR correspondientes a los meses de julio a diciembre de 2020, en la medida en que prueben que la utilidad fiscal que estiman obtener en el presente ejercicio fiscal será menor a la utilidad fiscal del ejercicio anterior.

Obligaciones fiscales

  • La nueva obligación fiscal que tienen las sociedades consistente en presentar un aviso al RFC manifestando la información que permita identificar a sus socios o accionistas, teniendo para tal efecto como fecha límite el 30 de junio del presente.

 

  • La obligación legal de atender los requerimientos de información notificados por Administraciones Desconcentradas de Auditoría Fiscal del Servicio de Administración Tributaria, no obstante que dichas administraciones se encuentren radicadas en Estados diferentes a aquél en que el contribuyente tiene su domicilio fiscal.

Actos de fiscalización

La reanudación de los actos de fiscalización por parte del Servicio de Administración Tributaria a partir del próximo 1º de junio de la presente anualidad.

Contacto

Para mayor información no dude en contactar a Jorge Montes (Jorge.montes[@]vtz.mx).

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