{"id":5315,"date":"2021-04-08T18:41:43","date_gmt":"2021-04-08T23:41:43","guid":{"rendered":"https:\/\/fralla.mx\/?p=5315"},"modified":"2021-04-09T11:25:18","modified_gmt":"2021-04-09T16:25:18","slug":"flash-fiscal-no-6-abril-2021","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-6-abril-2021\/","title":{"rendered":"Flash Fiscal No 6 – April 2021"},"content":{"rendered":"\t\t
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Flash Fiscal No 6 – April 2021<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t1ra Resoluci\u00f3n de Modificaciones a la RMF para 2021 Quinta Versi\u00f3n Anticipada\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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El 5 de abril de 2021, el Servicio de Administraci\u00f3n Tributaria (SAT) dio a conocer mediante su p\u00e1gina de internet la quinta versi\u00f3n anticipada de la Primera Resoluci\u00f3n de Modificaciones a la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2021, en la cual se reforman, se adicionan y se derogan diversas reglas.<\/p>\n

Dentro de las modificaciones que se observan en la versi\u00f3n en comento, se destacan las siguientes reglas:<\/p>\n

Declaraci\u00f3n anual 2020 personas f\u00edsicas<\/strong><\/p>\n

Se adiciona la regla 13.4. para establecer que para efectos de la presentaci\u00f3n de la declaraci\u00f3n anual de las personas f\u00edsicas correspondiente al ejercicio fiscal de 2020, las personas f\u00edsicas podr\u00e1n presentar dicha declaraci\u00f3n a m\u00e1s tardar el 31 de mayo de 2021.<\/strong><\/p>\n

Informaci\u00f3n sobre situaci\u00f3n fiscal (operaciones partes relacionadas)<\/strong><\/p>\n

Se prev\u00e9 la adici\u00f3n de la regla 13.3. misma que establece que para efectos del art\u00edculo 32-H del C\u00f3digo Fiscal de la Federaci\u00f3n, los contribuyentes obligados a presentar la informaci\u00f3n sobre su situaci\u00f3n fiscal (ISSIF) que hubieran celebrado operaciones con partes relacionadas durante el ejercicio 2020, al momento de presentar la declaraci\u00f3n correspondiente a dicho ejercicio podr\u00e1n optar por no incluir la informaci\u00f3n relativa a los apartados denominados i) \u201cInformaci\u00f3n de operaciones con partes relacionadas\u201d y ii) \u201cInformaci\u00f3n sobre sus operaciones con partes relacionadas\u201d, siempre que se cuente con un certificado de e.firma vigente y se cumpla lo siguiente:<\/p>\n

i)\u00a0 \u00a0 La informaci\u00f3n de los referidos apartados se presente a m\u00e1s tardar el 30 de septiembre de 2021.<\/p>\n

ii)\u00a0 \u00a0La referida informaci\u00f3n se env\u00ede completa, sin errores o inconsistencias y cumpliendo lo establecido en las disposiciones fiscales.<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 iii)\u00a0 La informaci\u00f3n referida se envi\u00e9 a trav\u00e9s del Portal del SAT o mediante el aplicativo conforme al procedimiento establecido en la ficha de tr\u00e1mite <\/span>307\/CFF \u201cPresentaci\u00f3n de la\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 informaci\u00f3n sobre situaci\u00f3n fiscal 2020, respecto de operaciones con partes relacionadas\u201d.<\/p>\n

\u00a0<\/p>\n

A continuaci\u00f3n, ponemos a su disposici\u00f3n el v\u00ednculo en donde se puede consultar m\u00e1s a detalle la resoluci\u00f3n en comento.<\/p>\n

https:\/\/www.sat.gob.mx\/normatividad\/23669\/versiones-anticipadas-de-las-rmf<\/a><\/p>\n

Quedamos a sus \u00f3rdenes para cualquier aclaraci\u00f3n o comentario que se requiera respecto a esta publicaci\u00f3n.<\/p>\n

\u00a0<\/p>\n

*\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *<\/p>\n

Abril 2021<\/p>\n

Ciudad de M\u00e9xico, M\u00e9xico<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Comparte esta noticia<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t<\/i>Ant<\/span><\/span>Noticia Anterior<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t
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\n\t\t\t\tNoticia Siguiente<\/span><\/span><\/i>Siguiente<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

1ra Resoluci\u00f3n de Modificaciones a la RMF para 2021 Quinta Versi\u00f3n Anticipada<\/p>\n","protected":false},"author":1,"featured_media":5317,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[22,29],"tags":[],"class_list":["post-5315","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-fiscales","category-noticias-generales","post_format-post-format-image"],"yoast_head":"\nFlash Fiscal No 6 - April 2021 - FRALLA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-6-abril-2021\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Flash Fiscal No 6 - April 2021 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"1ra Resoluci\u00f3n de Modificaciones a la RMF para 2021 Quinta Versi\u00f3n Anticipada\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-6-abril-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-08T23:41:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-04-09T16:25:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/04\/Flash062021.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Juan Carlos\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Juan Carlos\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-6-abril-2021\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-6-abril-2021\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Flash Fiscal No 6 – April 2021\",\"datePublished\":\"2021-04-08T23:41:43+00:00\",\"dateModified\":\"2021-04-09T16:25:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-6-abril-2021\\\/\"},\"wordCount\":473,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-6-abril-2021\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2021\\\/04\\\/Flash062021.jpg\",\"articleSection\":[\"Noticias Fiscales\",\"Noticias Generales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-6-abril-2021\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-6-abril-2021\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-6-abril-2021\\\/\",\"name\":\"Flash Fiscal No 6 - 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