{"id":5966,"date":"2022-03-07T19:06:21","date_gmt":"2022-03-08T01:06:21","guid":{"rendered":"https:\/\/fralla.mx\/?p=5966"},"modified":"2022-03-12T13:15:23","modified_gmt":"2022-03-12T19:15:23","slug":"flash-fiscal-no-5-2022","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-5-2022\/","title":{"rendered":"Flash Fiscal No 5 – Marzo 2022"},"content":{"rendered":"\t\t
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Flash Fiscal No 5 – Marzo 2022<\/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\tSegunda Resoluci\u00f3n de Modificaciones a la RMF 2022 Versi\u00f3n Anticipada\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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El pasado 25 de febrero del presente a\u00f1o, el servicio de Administraci\u00f3n Tributaria (SAT) dio a conocer mediante su p\u00e1gina de internet la segunda<\/u><\/strong> versi\u00f3n anticipada de la Segunda Resoluci\u00f3n de Modificaciones<\/u> a la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2022.<\/p>\n

Dentro de las modificaciones que se observan en dicha publicaci\u00f3n, 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 sea aplicable a su operaci\u00f3n.<\/p>\n

Requisitos del aviso de cancelaci\u00f3n en el RFC por fusi\u00f3n de sociedades<\/strong><\/p>\n

Se prev\u00e9 la adici\u00f3n de la regla 2.5.25. la cual se\u00f1ala que para la presentaci\u00f3n del aviso de cancelaci\u00f3n en el RFC por fusi\u00f3n de sociedades se deber\u00e1 llevar a cabo una revisi\u00f3n previa de los requisitos aplicables previstos en el C\u00f3digo Fiscal de la Federaci\u00f3n en t\u00e9rminos de la ficha de tramite 316\/CFF del Anexo 1-A de la RMF.<\/p>\n

Igualmente se\u00f1ala dicha regla que la presentaci\u00f3n del referido tr\u00e1mite suspende el plazo para la presentaci\u00f3n del aviso (el cual se debe presentar dentro del mes siguiente a aquel en que se actualice el supuesto) hasta que la autoridad fiscal emita el documento en el que determine si se cumplen o no los requisitos previstos.<\/p>\n

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

Se prev\u00e9 la modificaci\u00f3n de los casos en que se podr\u00e1n cancelar los CFDI sin aceptaci\u00f3n del receptor (regla 2.7.1.35), se\u00f1alando que no se requiere dicha aceptaci\u00f3n en el caso de CFDI de n\u00f3mina sin importar el ejercicio en el que se haya expedido. Originalmente, la RMF establec\u00eda que no se requer\u00eda la aceptaci\u00f3n de la cancelaci\u00f3n en el caso de CFDI de n\u00f3mina siempre que se realizara en el ejercicio en que hubiera sido expedido.<\/p>\n

Aviso de enajenaci\u00f3n de acciones entre residentes en el extranjero.<\/strong><\/p>\n

Se prev\u00e9 la adici\u00f3n de un segundo p\u00e1rrafo a la regla 3.9.18. que establece que las personas morales con acciones inscritas en el Registro Nacional de Valores presentar\u00e1n la informaci\u00f3n y documentaci\u00f3n referida en la ficha de tr\u00e1mite 157\/ISR del Anexo 1-A, respecto de aquellas enajenaciones que sean objeto del informe anual a que hace referencia el art\u00edculo 49 Bis 2 de las Disposiciones de Car\u00e1cter General aplicables a la Emisoras de Valores.<\/p>\n

Presentaci\u00f3n declaraciones mensuales y anual para personas f\u00edsicas dedicadas a actividades agr\u00edcolas, ganaderas, silv\u00edcolas o pesqueras<\/strong><\/p>\n

Se incluye la adici\u00f3n de la regla 3.13.32. que se\u00f1ala que las personas f\u00edsicas que se dediquen exclusivamente a actividades agr\u00edcolas, ganaderas, silv\u00edcolas o pesqueras cuyos ingresos no excedan de $900,000 (exentos) inscritas en el RESICO podr\u00e1n optar por no presentar las declaraciones mensuales y la anual siempre que emitan los CFDI por las actividades que realicen en t\u00e9rminos de las disposiciones fiscales.<\/p>\n

Cancelaci\u00f3n de CFDI de ejercicios previos<\/strong><\/p>\n

Se establece mediante disposiciones transitorias que respecto al plazo de cancelaci\u00f3n de CFDI previsto en el C\u00f3digo Fiscal de la Federaci\u00f3n, esto es que los CFDI solo pueden ser cancelados en el ejercicio de su expedici\u00f3n, y las infracciones relacionadas con el incumplimiento de dicho plazo, se entiende que cumplen con lo anterior aquellos contribuyentes que realicen la cancelaci\u00f3n de CFDI de ejercicios fiscales anteriores al ejercicio fiscal 2021, siempre que cumplan con los siguientes requisitos:<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 I. Presenten las declaraciones complementarias dentro del mes siguiente a aquel en que se cancele el CFDI<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 II. Cuenten con buz\u00f3n tributario activo.<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 III. Se cuente con la aceptaci\u00f3n del receptor<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 IV. Cuando la operaci\u00f3n que ampare el CFDI cancelado subsista, el contribuyente haya emitido un nuevo CFDI de acuerdo con las gu\u00edas de llenado de CDFI correspondientes.<\/p>\n

Resoluci\u00f3n de Facilidades Administrativas (RFA)<\/strong><\/p>\n

Se prev\u00e9 mediante disposiciones transitorias que las reglas de la RFA para ciertos sectores de contribuyentes del ejercicio 2021 publicada en el Diario Oficial de la Federaci\u00f3n el 30 de marzo de 2021, se podr\u00e1n aplicar en los meses de enero y febrero de 2022, salvo las facilidades previstas para personas f\u00edsicas que hasta el 31 de diciembre de 2021 tributaron en el r\u00e9gimen de sector primario.<\/p>\n

Quedamos a sus \u00f3rdenes para cualquier duda o aclaraci\u00f3n en relaci\u00f3n con la presente 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

Marzo de 2022<\/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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\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":"

Segunda Resoluci\u00f3n de Modificaciones a la RMF 2022 Versi\u00f3n Anticipada<\/p>\n","protected":false},"author":1,"featured_media":5967,"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-5966","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 5 - Marzo 2022 - 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-5-2022\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Flash Fiscal No 5 - Marzo 2022 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"Segunda Resoluci\u00f3n de Modificaciones a la RMF 2022 Versi\u00f3n Anticipada\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-5-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-08T01:06:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-12T19:15:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2022\/03\/Flash-Fiscal-05-2022.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1440\" \/>\n\t<meta property=\"og:image:height\" content=\"810\" \/>\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-5-2022\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-5-2022\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Flash Fiscal No 5 – Marzo 2022\",\"datePublished\":\"2022-03-08T01:06:21+00:00\",\"dateModified\":\"2022-03-12T19:15:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-5-2022\\\/\"},\"wordCount\":836,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-5-2022\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/Flash-Fiscal-05-2022.jpg\",\"articleSection\":[\"Noticias Fiscales\",\"Noticias Generales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-5-2022\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-5-2022\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-5-2022\\\/\",\"name\":\"Flash Fiscal No 5 - 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