{"id":5977,"date":"2022-03-12T12:47:59","date_gmt":"2022-03-12T18:47:59","guid":{"rendered":"https:\/\/fralla.mx\/?p=5977"},"modified":"2022-03-12T13:14:53","modified_gmt":"2022-03-12T19:14:53","slug":"flash-fiscal-no-6-2022","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-6-2022\/","title":{"rendered":"Flash Fiscal No 6 – Marzo 2022"},"content":{"rendered":"\t\t
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Flash Fiscal No 6 – 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\t3ra Resoluci\u00f3n de Modificaciones (1ra Versi\u00f3n Anticipada) y 2da Resoluci\u00f3n de Modificaciones\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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TERCERA RESOLUCI\u00d3N DE MODIFICACIONES (PRIMERA VERSI\u00d3N ANTICIPADA)<\/strong><\/p>\n

El Servicio de Administraci\u00f3n Tributaria (SAT) dio a conocer hoy, 9 de marzo de 2022, la primera versi\u00f3n anticipada de la Tercera Resoluci\u00f3n de Modificaciones<\/strong><\/u> a la Resoluci\u00f3n Miscel\u00e1nea Fiscal (RMF) para 2022, en la cual destacan los siguientes cambios:<\/p>\n

Complemento carta porte<\/strong><\/p>\n

Se prev\u00e9 la modificaci\u00f3n al art\u00edculo Cuadrag\u00e9simo S\u00e9ptimo Transitorio de la RMF para 2022 para establecer que se considera que cumplen con lo dispuesto en las diversas reglas relativas al uso del complemento carta porte aquellos contribuyentes que expidan el CFDI con dicho complemento hasta el 30 de septiembre de 2022<\/strong> y este no cuente con la totalidad de los requisitos<\/strong> contenidos en el Instructivo de llenado del CFDI al que se le incorpora el complemento Carta Porte<\/em> publicado en el portal del SAT.<\/p>\n

Cabe destacar que el SAT dio a conocer a trav\u00e9s de diversos medios, incluidas sus redes sociales, un comunicado en el cual se\u00f1ala la situaci\u00f3n anterior. Dicho comunicado puede ser consultado en el v\u00ednculo siguiente:\u00a0 https:\/\/www.gob.mx\/sat\/prensa\/el-sat-extiende-periodo-de-transicion-para-emitir-sin-sanciones-el-complemento-carta-porte-al-30-de-septiembre-de-2022-013-2022?idiom=es<\/a><\/p>\n

Est\u00edmulo fiscal complementario a combustibles automotrices<\/strong><\/p>\n

En relaci\u00f3n con el Decreto por el que se establecen est\u00edmulos fiscales complementarios a los combustibles automotrices<\/em> publicado en el Diario Oficial de la Federaci\u00f3n (DOF) el pasado 4 de marzo de 2022 se prev\u00e9 la adici\u00f3n de una regla para establecer que los contribuyentes que apliquen dicho est\u00edmulo y cuyo excedente que no se haya acreditado podr\u00e1 solicitarse en devoluci\u00f3n utilizando el Formato Electr\u00f3nico de Devoluci\u00f3n (FED) disponible en el portal del SAT. La cantidad que resulte procedente se devolver\u00e1 en un plazo m\u00e1ximo de trece d\u00edas h\u00e1biles siguientes a la fecha en que se presente la solicitud estableciendo la regla los casos en que dicho plazo ser\u00e1 o no aplicable. De igual se prev\u00e9 la mec\u00e1nica de actualizaci\u00f3n de dicho saldo a favor.<\/p>\n

A continuaci\u00f3n, ponemos a su disposici\u00f3n el v\u00ednculo en donde pueden ser consultada m\u00e1s a detalle la referida versi\u00f3n anticipada:<\/p>\n

https:\/\/www.sat.gob.mx\/normatividad\/22375\/versiones-anticipadas-de-la-rmf<\/a><\/p>\n

SEGUNDA RESOLUCI\u00d3N DE MODIFICACIONES A LA RMF 2022<\/strong><\/p>\n

En relaci\u00f3n con nuestra Flash No. 5 hoy, 9 de marzo de 2022, fue publicada en el DOF la Segunda Resoluci\u00f3n de Modificaciones<\/u> a la RMF para 2022.<\/p>\n

En t\u00e9rminos generales, en dicha publicaci\u00f3n no se adicionaron o modificaron reglas adicionales a las establecidas en la segunda versi\u00f3n anticipada, no obstante, sugerimos a nuestros lectores revisar a detalle la publicaci\u00f3n a fin de detectar si existe alg\u00fan cambio que sea aplicable a su operaci\u00f3n.<\/p>\n

A continuaci\u00f3n, ponemos a su disposici\u00f3n el v\u00ednculo en donde pueden ser consultada m\u00e1s a detalle la referida publicaci\u00f3n:<\/p>\n

https:\/\/www.dof.gob.mx\/nota_detalle.php?codigo=5645025&fecha=09\/03\/2022<\/a><\/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\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":"

3ra Resoluci\u00f3n de Modificaciones (1ra Versi\u00f3n Anticipada) y 2da Resoluci\u00f3n de Modificaciones<\/p>\n","protected":false},"author":1,"featured_media":5978,"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-5977","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 6 - 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-6-2022\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Flash Fiscal No 6 - Marzo 2022 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"3ra Resoluci\u00f3n de Modificaciones (1ra Versi\u00f3n Anticipada) y 2da Resoluci\u00f3n de Modificaciones\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-6-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-12T18:47:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-12T19:14:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2022\/03\/Flash-Fiscal-06-2022.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"398\" \/>\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-6-2022\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-6-2022\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Flash Fiscal No 6 – Marzo 2022\",\"datePublished\":\"2022-03-12T18:47:59+00:00\",\"dateModified\":\"2022-03-12T19:14:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-6-2022\\\/\"},\"wordCount\":584,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-6-2022\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/Flash-Fiscal-06-2022.jpg\",\"articleSection\":[\"Noticias Fiscales\",\"Noticias Generales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-6-2022\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-6-2022\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-6-2022\\\/\",\"name\":\"Flash Fiscal No 6 - 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