{"id":5778,"date":"2021-10-11T20:52:29","date_gmt":"2021-10-12T01:52:29","guid":{"rendered":"https:\/\/fralla.mx\/?p=5778"},"modified":"2021-12-08T06:47:38","modified_gmt":"2021-12-08T12:47:38","slug":"flash-fiscal-no-24-octubre-2021","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-24-octubre-2021\/","title":{"rendered":"Flash Fiscal No 24 – Octubre 2021"},"content":{"rendered":"\t\t
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Flash Fiscal No 24 – Octubre 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\t4ta Publicaci\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 d\u00eda 10 de octubre de 2021 el Servicio de Administraci\u00f3n Tributaria dio a conocer mediante su p\u00e1gina de internet la cuarta<\/strong> publicaci\u00f3n respecto a tasas efectivas de impuesto sobre la renta para la medici\u00f3n de riesgos impositivos correspondientes a cuarenta y siete nuevas actividades econ\u00f3micas<\/strong> para los ejercicios fiscales desde 2016 a 2019 sobre el padr\u00f3n de grandes contribuyentes.<\/p>\n

De acuerdo con el comunicado, las referidas cuarenta y siete actividades econ\u00f3micas contemplan ocho sectores<\/strong>, entre los que destacan: comercio al por mayor, comercio al por menor, construcci\u00f3n, industrias manufactureras, servicios financieros, de seguros, servicios inmobiliarios y de alquiler de bienes muebles e intangibles.<\/p>\n

De la mismo forma que en las tres publicaciones previas, las autoridades fiscales reiteran la invitaci\u00f3n a los contribuyentes para consultar la tasa efectiva de impuesto correspondiente a la actividad econ\u00f3mica y compararla con la tasa efectiva propia para medir sus riesgos impositivos y, en su caso, corregir su situaci\u00f3n fiscal mediante la presentaci\u00f3n de las declaraciones anuales correspondientes para minimizar la posibilidad de revisiones profundas orientadas a corroborar el correcto cumplimiento de sus obligaciones fiscales<\/p>\n

De igual forma, en Fralla <\/strong>reiteremos nuestra disposici\u00f3n para ponernos a sus \u00f3rdenes con el objeto de determinar el riesgo impositivo se\u00f1alado por las autoridades fiscales y, en su caso, definir las medidas pertinentes que deber\u00e1n ser tomadas a fin de evitar actos de molestia por parte de las autoridades fiscales en el marco de la nueva pol\u00edtica de fiscalizaci\u00f3n.<\/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

https:\/\/www.gob.mx\/cms\/uploads\/attachment\/file\/672797\/CuadrosFinalesCuartaPublicacion.pdf<\/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

Octubre 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":"

4ta Publicaci\u00f3n Tasas Efectivas ISR Grandes Contribuyentes<\/p>\n","protected":false},"author":1,"featured_media":5779,"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-5778","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 24 - Octubre 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-24-octubre-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 24 - Octubre 2021 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"4ta Publicaci\u00f3n Tasas Efectivas ISR Grandes Contribuyentes\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-24-octubre-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2021-10-12T01:52:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-12-08T12:47:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/10\/Flash-24-2021.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\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-24-octubre-2021\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-24-octubre-2021\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Flash Fiscal No 24 – Octubre 2021\",\"datePublished\":\"2021-10-12T01:52:29+00:00\",\"dateModified\":\"2021-12-08T12:47:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-24-octubre-2021\\\/\"},\"wordCount\":385,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-24-octubre-2021\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/Flash-24-2021.jpg\",\"articleSection\":[\"Noticias Fiscales\",\"Noticias Generales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-24-octubre-2021\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-24-octubre-2021\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-24-octubre-2021\\\/\",\"name\":\"Flash Fiscal No 24 - 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