{"id":5861,"date":"2021-11-27T07:57:19","date_gmt":"2021-11-27T13:57:19","guid":{"rendered":"https:\/\/fralla.mx\/?p=5861"},"modified":"2021-11-27T07:59:08","modified_gmt":"2021-11-27T13:59:08","slug":"flash-fiscal-no-26-noviembre-2021","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-26-noviembre-2021\/","title":{"rendered":"Flash Fiscal No 26 – Noviembre 2021"},"content":{"rendered":"\t\t
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Flash Fiscal No 26 – Noviembre 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\t3era Resoluci\u00f3n de Modificaciones \na la RMF para 2021\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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El 18 de noviembre de 2021, fue publicado en el Diario Oficial de la Federaci\u00f3n la Tercera Resoluci\u00f3n de Modificaciones a la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2021 (\u201cRMF\u201d) y en la cual se reforman, adicionan y derogan diversas reglas de la RMF para 2021.<\/p>\n

A continuaci\u00f3n se\u00f1alamos los cambios que consideramos m\u00e1s relevantes:<\/p>\n

Identificaciones oficiales<\/strong><\/p>\n

Se adicion\u00f3 la regla 2.1.55. que prev\u00e9 que la autoridad fiscal considerar\u00e1 como identificaciones oficiales las se\u00f1aladas en las disposiciones fiscales que hayan perdido su vigencia durante los a\u00f1os 2020 y 2021.<\/p>\n

Cancelaci\u00f3n CFDI sin aceptaci\u00f3n<\/strong><\/p>\n

Se modifican las fracciones I y X de la regla 2.7.1.39. para establecer que se podr\u00e1 cancelar un CFDI sin que se requiera la aceptaci\u00f3n del receptor cuando: i) amparen montos totales de hasta $1,000 o, ii) cuando la cancelaci\u00f3n se realice dentro del d\u00eda h\u00e1bil siguiente a su expedici\u00f3n. Originalmente la regla establec\u00eda un monto de hasta $5,000 y un periodo de 3 d\u00edas siguientes a la expedici\u00f3n.<\/p>\n

Complemento Carta Porte<\/strong><\/p>\n

Se modifica la regla 2.7.1.9. en relaci\u00f3n con la inclusi\u00f3n del complemento Carta Porte. Asimismo, mediante la modificaci\u00f3n a las disposiciones transitorias de la Primera Resoluci\u00f3n de Modificaciones se prev\u00e9 que el uso de dicho complemento ser\u00e1 obligatorio a partir del 1 de diciembre de 2021 y se establece que se entiende que cumplen con lo anterior, aquellos contribuyentes que expidan el CFDI al que se incorpore el complemento Carta Porte antes del 1 de enero de 2022 y este no cumpla con los requisitos del Est\u00e1ndar del complemento Carta Porte <\/em>y el Instructivo de llenado del CFDI al que se le incorpora el Complemento Carta Porte.<\/em><\/p>\n

De igual forma, fueron adicionadas diversas reglas que se\u00f1alan requisitos o casos de excepci\u00f3n en relaci\u00f3n con la emisi\u00f3n del CFDI que incluya el complemento Carta Porte para traslado local de bienes o mercanc\u00edas, servicios de paqueter\u00eda y mensajer\u00eda, gr\u00faas de arrastre, traslado de fondos y valores o materiales y residuos peligrosos, transporte consolidado de mercanc\u00edas, etc, por lo que recomendamos analizar el caso particular a fin de definir cu\u00e1les de dichas nuevas reglas resultar\u00eda aplicable; con todo gusto en la Firma los podemos apoyar a definir los efectos y requisitos correspondientes.<\/p>\n

Tuvimos conocimiento que diversas asociaciones americanas enviaron al Gobierno Federal una petici\u00f3n de ampliar el plazo de entrada en vigor del uso del complemento de Carta Porte se\u00f1alando para estos efectos las diversas dificultades en los sistemas, controles que existen al d\u00eda de hoy, falta de claridad en las reglas aplicables, etc considerando los diversos casos en los que aplica o no el uso del complemento Carta Porte, esperemos que el Gobierno Federal emita su pronunciamiento al respecto, ya que ser\u00eda muy deseable que s\u00ed existiera una pr\u00f3rroga adicional. Los mantendremos informados.<\/p>\n

A continuaci\u00f3n ponemos a su disposici\u00f3n el v\u00ednculo en el cual puede ser consultada dicha publicaci\u00f3n:<\/p>\n

http:\/\/dof.gob.mx\/nota_detalle.php?codigo=5635649&fecha=18\/11\/2021<\/a><\/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

Noviembre 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":"

3era Resoluci\u00f3n de Modificaciones
\na la RMF para 2021<\/p>\n","protected":false},"author":1,"featured_media":5862,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","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":"","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-5861","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 26 - Noviembre 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-26-noviembre-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 26 - Noviembre 2021 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"3era Resoluci\u00f3n de Modificaciones a la RMF para 2021\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-26-noviembre-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2021-11-27T13:57:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-11-27T13:59:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/11\/FLash-Fiscal-26-2021.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1277\" \/>\n\t<meta property=\"og:image:height\" content=\"730\" \/>\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-26-noviembre-2021\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-26-noviembre-2021\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Flash Fiscal No 26 – Noviembre 2021\",\"datePublished\":\"2021-11-27T13:57:19+00:00\",\"dateModified\":\"2021-11-27T13:59:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-26-noviembre-2021\\\/\"},\"wordCount\":538,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-26-noviembre-2021\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/FLash-Fiscal-26-2021.jpg\",\"articleSection\":[\"Noticias Fiscales\",\"Noticias Generales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-26-noviembre-2021\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-26-noviembre-2021\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-26-noviembre-2021\\\/\",\"name\":\"Flash Fiscal No 26 - 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