{"id":5394,"date":"2021-04-27T08:20:38","date_gmt":"2021-04-27T13:20:38","guid":{"rendered":"https:\/\/fralla.mx\/?p=5394"},"modified":"2021-04-27T08:22:18","modified_gmt":"2021-04-27T13:22:18","slug":"flash-fiscal-no-10-abril-2021","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-10-abril-2021\/","title":{"rendered":"Flash Fiscal No 10 – Abril 2021"},"content":{"rendered":"\t\t
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Flash Fiscal No 10 – Abril 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 Sexta Versi\u00f3n Anticipada\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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El 22 de abril de 2021, el Servicio de Administraci\u00f3n Tributaria (SAT) dio a conocer mediante su p\u00e1gina de internet la sexta<\/strong> 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, destaca la siguiente regla:<\/p>\n

Pago en parcialidades ISR anual 2020<\/strong><\/p>\n

Se modifica la regla 3.17.3. para incorporar en la opci\u00f3n de pago hasta en 6 parcialidades del impuesto a cargo del ejercicio 2020 la ampliaci\u00f3n del plazo para presentar la declaraci\u00f3n anual de 2020, es decir, siempre que dicha declaraci\u00f3n se presente antes del 31 de mayo de 2021.<\/p>\n

Adicionalmente se prev\u00e9 que las personas f\u00edsicas que hubieran presentado su declaraci\u00f3n anual del ejercicio 2020 antes del 6 de abril de 2021 y hubieran optado por el pago en parcialidades podr\u00e1n continuar pagando conforme a las fechas de vencimiento que se se\u00f1alan en las l\u00edneas de captura generadas.<\/p>\n

Tambi\u00e9n se prev\u00e9 que quienes hubieran presentado la declaraci\u00f3n anual antes del 6 de abril de 2021 podr\u00e1n optar por presentar declaraci\u00f3n complementaria hasta el 31 de mayo de 2021, disminuyendo en dicha declaraci\u00f3n el pago efectuado con anterioridad en caso de que lo hubieran realizado. Al momento de presentar dicha declaraci\u00f3n complementaria se generar\u00e1n nuevas l\u00edneas de captura para las siguientes parcialidades.<\/p>\n

Para tales efectos se se\u00f1ala en dicha modificaci\u00f3n que la \u00faltima parcialidad deber\u00e1 cubrirse a m\u00e1s tardar en el mes de octubre de 2021 y, de igual forma, la opci\u00f3n de pago en parcialidades quedar\u00e1 sin efectos cuando habiendo presentado la declaraci\u00f3n anual y pagado la primera parcialidad el adeudo no se haya cubierto en su totalidad a m\u00e1s tardar en el mes de octubre de 2021.<\/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\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 Sexta Versi\u00f3n Anticipada<\/p>\n","protected":false},"author":1,"featured_media":5395,"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],"tags":[],"class_list":["post-5394","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-fiscales","post_format-post-format-image"],"yoast_head":"\nFlash Fiscal No 10 - Abril 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-10-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 10 - Abril 2021 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"1Ra Resoluci\u00f3n de Modificaciones a la RMF para 2021 Sexta Versi\u00f3n Anticipada\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-10-abril-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-27T13:20:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-04-27T13:22:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/04\/Flash-10-2021-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\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=\"3 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-10-abril-2021\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-10-abril-2021\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Flash Fiscal No 10 – Abril 2021\",\"datePublished\":\"2021-04-27T13:20:38+00:00\",\"dateModified\":\"2021-04-27T13:22:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-10-abril-2021\\\/\"},\"wordCount\":390,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-10-abril-2021\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2021\\\/04\\\/Flash-10-2021-1.jpg\",\"articleSection\":[\"Noticias Fiscales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-10-abril-2021\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-10-abril-2021\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-10-abril-2021\\\/\",\"name\":\"Flash Fiscal No 10 - 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