{"id":5648,"date":"2021-06-17T14:13:46","date_gmt":"2021-06-17T19:13:46","guid":{"rendered":"https:\/\/fralla.mx\/?p=5648"},"modified":"2021-06-17T14:16:28","modified_gmt":"2021-06-17T19:16:28","slug":"flash-fiscal-no-15-junio-2021","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-15-junio-2021\/","title":{"rendered":"Flash Fiscal No 15 – Junio 2021"},"content":{"rendered":"\t\t
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Flash Fiscal No 15 – 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
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\n\t\t\t\t\tPublicaci\u00f3n Tasas Efectivas ISR Grandes Contribuyentes\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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El 13 de junio de 2021, el Servicio de Administraci\u00f3n Tributaria (SAT) dio a conocer mediante su p\u00e1gina de internet los primeros par\u00e1metros de referencia respecto a tasas efectivas de impuesto sobre la renta para la medici\u00f3n de riesgos impositivos correspondientes a cuarenta actividades econ\u00f3micas[1]<\/a> para los ejercicios fiscales desde 2016 a 2019 sobre el padr\u00f3n de grandes contribuyentes.<\/p>\n

De acuerdo con el comunicado, los par\u00e1metros dados a conocer se realizaron con base en la informaci\u00f3n dispuesta en las bases de datos institucionales que contienen las declaraciones anuales, dict\u00e1menes fiscales, informaci\u00f3n sobre la situaci\u00f3n fiscal de los contribuyentes, declaraciones informativas, comprobantes fiscales, etc.<\/p>\n

Asimismo, las autoridades fiscales se\u00f1alan que con el objetivo de facilitar e incentivar el cumplimiento, se invita a los contribuyentes a consultar la tasa efectiva de impuesto correspondiente a la actividad econ\u00f3mica a la que pertenecen y compararla con la tasa efectiva propia respecto de cada ejercicio para medir sus riesgos impositivos y, en su caso, corregir su situaci\u00f3n fiscal mediante la presentaci\u00f3n de las declaraciones anuales complementarias correspondientes para minimizar la posibilidad de revisiones profundas orientadas a corroborar el correcto cumplimiento de sus obligaciones fiscales.<\/u><\/p>\n

De acuerdo con los primeros par\u00e1metros si la tasa efectiva calculada por el contribuyente en cada ejercicio es mayor a la tasa efectiva de la industria calculada por la autoridad fiscal hay un menor riesgo impositivo. Por el contrario, si la tasa efectiva calculada del contribuyente es menor al par\u00e1metro el riesgo impositivo es mayor.<\/p>\n

Dicha publicaci\u00f3n se realiza derivado de las reformas a las disposiciones fiscales con motivo del paquete econ\u00f3mico para el ejercicio 2021, mediante las cuales se adicion\u00f3 el inciso i) de la fracci\u00f3n I del art\u00edculo 33 del C\u00f3digo Fiscal de la Federaci\u00f3n misma que establece que las autoridades fiscales para el mejor cumplimiento de sus facultades proporcionar\u00e1n asistencia gratuita a los contribuyentes y ciudadan\u00eda procurando dar a conocer en forma peri\u00f3dica y en general para los contribuyentes del impuesto sobre la renta, par\u00e1metros de referencia con respecto a la utilidad, conceptos deducibles o tasas efectivas de impuesto que presentan otras entidades o figuras jur\u00eddicas que obtienen ingresos, contraprestaciones o m\u00e1rgenes de utilidad por la realizaci\u00f3n de sus actividades con base en el sector econ\u00f3mico o industria a la que pertenecen, estableciendo que la difusi\u00f3n de dicha informaci\u00f3n se har\u00e1 con la finalidad de medir riesgos impositivos. El SAT al amparo de programas de cumplimiento voluntario podr\u00e1 informar al contribuyente, a su representante legal y en el caso de las personas morales, a sus \u00f3rganos de direcci\u00f3n, cuando detecte supuestos de riesgo con base en los par\u00e1metros se\u00f1alados previamente, sin que se considere que las autoridades fiscales inician el ejercicio de sus facultades de comprobaci\u00f3n y sin que dichos programas sean vinculantes.<\/p>\n

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

http:\/\/omawww.sat.gob.mx\/TasasEfectivasISR\/Paginas\/index.html<\/a><\/p>\n

Cabe destacar que en dicha p\u00e1gina las autoridades fiscales tambi\u00e9n dieron a conocer ciertas preguntas frecuentes en relaci\u00f3n con la publicaci\u00f3n de los par\u00e1metros.<\/p>\n

Por \u00faltimo, con objeto de determinar el riesgo impositivo que podr\u00eda existir para nuestros clientes, nos ponemos a su disposici\u00f3n con objeto de revisar el c\u00e1lculo de la tasa efectiva de impuesto sobre la renta de los ejercicios de 2016 a 2019 y, en su caso, tomar las medidas pertinentes en virtud de la nueva pol\u00edtica de fiscalizaci\u00f3n de las autoridades fiscales actuales.<\/p>\n

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*\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

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Junio 2021<\/p>\n

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

[1]<\/a> Las 40 actividades econ\u00f3micas forman parte de cinco sectores econ\u00f3micos: miner\u00eda, industrias manufactureras, comercio al por mayor, comercio al por menor y servicios financieros y de seguros, entre las que se encuentran las industrias automotriz y farmac\u00e9utica. Dichas actividades econ\u00f3micas son a las que se refiere el Anexo 6 de la Resoluci\u00f3n Miscel\u00e1nea Fiscal.<\/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":"

Publicaci\u00f3n Tasas Efectivas ISR Grandes Contribuyentes<\/p>\n","protected":false},"author":1,"featured_media":5649,"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-5648","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-fiscales","post_format-post-format-image"],"yoast_head":"\nFlash Fiscal No 15 - Junio 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-15-junio-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 15 - Junio 2021 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"Publicaci\u00f3n Tasas Efectivas ISR Grandes Contribuyentes\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-15-junio-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2021-06-17T19:13:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-06-17T19:16:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/06\/Flash-Fiscal-15-20211.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"615\" \/>\n\t<meta property=\"og:image:height\" content=\"480\" \/>\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=\"4 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-15-junio-2021\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-15-junio-2021\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Flash Fiscal No 15 – Junio 2021\",\"datePublished\":\"2021-06-17T19:13:46+00:00\",\"dateModified\":\"2021-06-17T19:16:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-15-junio-2021\\\/\"},\"wordCount\":704,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-15-junio-2021\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/Flash-Fiscal-15-20211.jpg\",\"articleSection\":[\"Noticias Fiscales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-15-junio-2021\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-15-junio-2021\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-15-junio-2021\\\/\",\"name\":\"Flash Fiscal No 15 - 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