{"id":5599,"date":"2021-06-06T12:51:00","date_gmt":"2021-06-06T17:51:00","guid":{"rendered":"https:\/\/fralla.mx\/?p=5599"},"modified":"2021-06-06T12:53:59","modified_gmt":"2021-06-06T17:53:59","slug":"flash-fiscal-no-14-junio-2021","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-14-junio-2021\/","title":{"rendered":"Flash Fiscal No 14 &#8211; Junio 2021"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5599\" class=\"elementor elementor-5599\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-320413d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"320413d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4dc1ebf8\" data-id=\"4dc1ebf8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f51ff8 elementor-widget elementor-widget-text-editor\" data-id=\"1f51ff8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f9daf0c elementor-section-height-min-height elementor-section-items-top elementor-section-boxed elementor-section-height-default\" data-id=\"f9daf0c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;shape_divider_bottom&quot;:&quot;waves&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M421.9,6.5c22.6-2.5,51.5,0.4,75.5,5.3c23.6,4.9,70.9,23.5,100.5,35.7c75.8,32.2,133.7,44.5,192.6,49.7\n\tc23.6,2.1,48.7,3.5,103.4-2.5c54.7-6,106.2-25.6,106.2-25.6V0H0v30.3c0,0,72,32.6,158.4,30.5c39.2-0.7,92.8-6.7,134-22.4\n\tc21.2-8.1,52.2-18.2,79.7-24.2C399.3,7.9,411.6,7.5,421.9,6.5z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1b83fbc9\" data-id=\"1b83fbc9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2459d24f elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"2459d24f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Flash Fiscal No 14 &#8211; Junio 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-34fc5b79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"34fc5b79\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7afcad09\" data-id=\"7afcad09\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4def9755 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"4def9755\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/06\/Flash-Fiscal-14-2021-1.jpg\" class=\"attachment-large size-large wp-image-5600\" alt=\"\" srcset=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/06\/Flash-Fiscal-14-2021-1.jpg 800w, https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/06\/Flash-Fiscal-14-2021-1-768x512.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d64edf5 elementor-widget elementor-widget-spacer\" data-id=\"7d64edf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d25918b elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"6d25918b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t2da Resoluci\u00f3n de Modificaciones a la RMF para 2021 - Segunda Versi\u00f3n Anticipada \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4ede9f elementor-widget elementor-widget-spacer\" data-id=\"a4ede9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e2fb5d0 elementor-widget elementor-widget-text-editor\" data-id=\"1e2fb5d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">El 1 de junio de 2021, el Servicio de Administraci\u00f3n Tributaria (SAT) dio a conocer mediante su p\u00e1gina de internet la <strong>segunda <\/strong>versi\u00f3n anticipada de la Segunda 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<p style=\"text-align: justify;\">Dentro de las modificaciones que se observan en la versi\u00f3n en comento, se destacan las siguientes reglas, aunque sugerimos a nuestros lectores revisar a detalle todas las reglas a fin de detectar si existe alg\u00fan cambio que afecte su caso particular.<\/p>\n<p style=\"text-align: justify;\"><strong>D\u00edas inh\u00e1biles<\/strong><\/p>\n<p style=\"text-align: justify;\">Se modifica la regla 2.1.6. para establecer que el primer periodo general de vacaciones del 2021 comprende los d\u00edas del 19 al 30 de julio del presente.<\/p>\n<p style=\"text-align: justify;\"><strong>Correcci\u00f3n de situaci\u00f3n fiscal a trav\u00e9s del pago a plazos<\/strong><\/p>\n<p style=\"text-align: justify;\">Se prev\u00e9 la modificaci\u00f3n de la regla 2.11.10. la cual establece que no ser\u00e1 aplicable lo dispuesto por la fracci\u00f3n III del art\u00edculo 66-A del C\u00f3digo Fiscal de la Federaci\u00f3n (garant\u00eda del inter\u00e9s fiscal) en el caso de contribuyentes que opten por corregir su situaci\u00f3n fiscal mediante el pago a plazos en cualquier etapa dentro del ejercicio de facultades de comprobaci\u00f3n y hasta antes de que se emita la resoluci\u00f3n del cr\u00e9dito fiscal, adicion\u00e1ndose como requisito en tales casos que dichos contribuyentes paguen el 20% del monto total de la contribuci\u00f3n omitida mediante la presentaci\u00f3n de las declaraciones que correspondan, adem\u00e1s de efectuar los pagos en los montos y fechas en que se hayan autorizado.<\/p>\n<p style=\"text-align: justify;\"><strong>Condonaci\u00f3n multas derivadas de aplicaci\u00f3n de p\u00e9rdida fiscales indebidas<\/strong><\/p>\n<p style=\"text-align: justify;\">Se adiciona un segundo p\u00e1rrafo a la regla 2.16.11. para establecer que cuando los contribuyentes manifiesten su intenci\u00f3n de cubrir en parcialidades o en forma diferida las contribuciones y sus accesorios a cargo en t\u00e9rminos de los art\u00edculos 66 y 66-A del CFF, el porcentaje de condonaci\u00f3n de la multa ser\u00e1 del 50%.<\/p>\n<p style=\"text-align: justify;\"><strong>Env\u00edo balanza ajustada al cierre (contabilidad electr\u00f3nica)<\/strong><\/p>\n<p style=\"text-align: justify;\">Se establece mediante disposiciones transitorias que para efectos de lo previsto, entre otros, en la regla 2.8.1.7. (cumplimiento de la disposici\u00f3n de entregar contabilidad en medios electr\u00f3nicos de manera mensual) respecto del env\u00edo de la <u>balanza de comprobaci\u00f3n ajustada al cierre del ejercicio<\/u>, las personas f\u00edsicas obligadas a llevar contabilidad y a ingresar en el portal del SAT la balanza de comprobaci\u00f3n, podr\u00e1n enviar la referida <u>balanza de comprobaci\u00f3n ajustada al cierre del ejercicio<\/u> correspondiente al ejercicio fiscal 2020, a m\u00e1s tardar en el mes de junio de 2021.<\/p>\n<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\"><a href=\"https:\/\/www.sat.gob.mx\/normatividad\/23669\/versiones-anticipadas-de-la-rmf\">https:\/\/www.sat.gob.mx\/normatividad\/23669\/versiones-anticipadas-de-la-rmf<\/a><\/p>\n<p style=\"text-align: justify;\">Quedamos a sus \u00f3rdenes para cualquier aclaraci\u00f3n o comentario que se requiera respecto a esta publicaci\u00f3n.<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: center;\">*\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<p style=\"text-align: justify;\">Junio 2021<\/p>\n<p style=\"text-align: justify;\">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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-df21284 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"df21284\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7b94db34\" data-id=\"7b94db34\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5af31cf6 elementor-widget elementor-widget-heading\" data-id=\"5af31cf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1e5e030d\" data-id=\"1e5e030d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5a5f162 elementor-share-buttons--view-icon elementor-share-buttons--skin-flat elementor-share-buttons--shape-circle elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons\" data-id=\"5a5f162\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_whatsapp\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en whatsapp\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en email\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-envelope\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\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 class=\"elementor-element elementor-element-321e13ad elementor-widget elementor-widget-spacer\" data-id=\"321e13ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f19207b elementor-post-navigation-borders-yes elementor-widget elementor-widget-post-navigation\" data-id=\"4f19207b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-navigation.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-post-navigation\" role=\"navigation\" aria-label=\"Navegaci\u00f3n de la entrada\">\n\t\t\t<div class=\"elementor-post-navigation__prev elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/fralla.mx\/insights\/en\/tax-news-no-13-may-2021\/\" rel=\"prev\"><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-prev\"><i aria-hidden=\"true\" class=\"fas fa-angle-double-left\"><\/i><span class=\"elementor-screen-only\">Ant<\/span><\/span><span class=\"elementor-post-navigation__link__prev\"><span class=\"post-navigation__prev--label\">Noticia Anterior<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-post-navigation__separator-wrapper\">\n\t\t\t\t\t<div class=\"elementor-post-navigation__separator\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-post-navigation__next elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/fralla.mx\/insights\/en\/tax-news-no-14-june-2021\/\" rel=\"next\"><span class=\"elementor-post-navigation__link__next\"><span class=\"post-navigation__next--label\">Noticia Siguiente<\/span><\/span><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-next\"><i aria-hidden=\"true\" class=\"fas fa-angle-double-right\"><\/i><span class=\"elementor-screen-only\">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":"<p>2da Resoluci\u00f3n de Modificaciones a la RMF para 2021 &#8211; Segunda Versi\u00f3n Anticipada 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