{"id":6176,"date":"2022-07-04T13:43:12","date_gmt":"2022-07-04T18:43:12","guid":{"rendered":"https:\/\/fralla.mx\/?p=6176"},"modified":"2022-07-04T13:45:54","modified_gmt":"2022-07-04T18:45:54","slug":"flash-fiscal-no-11-junio-2022","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-11-junio-2022\/","title":{"rendered":"Flash Fiscal No 11 – Junio 2022"},"content":{"rendered":"\t\t
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Flash Fiscal No 11 – Junio 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\t5ta Resoluci\u00f3n de Modificaciones (2da Versi\u00f3n Anticipada)\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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En d\u00edas pasados, el Servicio de Administraci\u00f3n Tributaria (SAT) dio a conocer a trav\u00e9s de su p\u00e1gina de internet la segunda versi\u00f3n anticipada<\/u> de la Quinta Resoluci\u00f3n de Modificaciones <\/strong>a la Resoluci\u00f3n Miscel\u00e1nea Fiscal (RMF) 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

D\u00edas inh\u00e1biles<\/strong><\/p>\n

Se establece como primer periodo general de vacaciones de las autoridades fiscales federales del a\u00f1o 2022 los d\u00edas comprendidos del 18 al 29 de julio de 2022.<\/p>\n

Cambio domicilio fiscal por internet<\/strong><\/p>\n

Se prev\u00e9 la modificaci\u00f3n de la regla 2.5.11. para establecer que los contribuyentes que cuenten con e.firma (antes FIEL) podr\u00e1n realizar el tr\u00e1mite de cambio de domicilio a trav\u00e9s del portal del SAT sin presentar comprobante de domicilio. En los dem\u00e1s casos podr\u00e1n presentar o concluir dicho tr\u00e1mite en las oficinas del SAT. Anteriormente, dicha regla establec\u00eda que la referida opci\u00f3n \u00fanicamente resultaba aplicable a los contribuyentes con un buen historial de cumplimiento de sus obligaciones fiscales.<\/p>\n

E.firma RESICO persona f\u00edsica<\/strong><\/p>\n

Mediante la modificaci\u00f3n de disposiciones transitorias se prev\u00e9 que las personas f\u00edsicas que opten por tributar en el R\u00e9gimen Simplificado de Confianza (RESICO) deber\u00e1n contar con e.firma activa a m\u00e1s tardar el 31 de diciembre de 2022. Anteriormente, se establec\u00eda como fecha l\u00edmite el 30 de junio de 2022. Es importante se\u00f1alar que, conforme a dichas disposiciones transitorias, los contribuyentes que no cumplan con lo anterior no podr\u00e1n tributar en el RESICO, por lo que la autoridad fiscal podr\u00e1 asignar al contribuyente el r\u00e9gimen fiscal que le corresponda.<\/p>\n

Buz\u00f3n tributario<\/strong><\/p>\n

Mediante disposiciones transitorias se prev\u00e9 que los contribuyentes que no hayan habilitado el buz\u00f3n tributario o no hayan registrado o actualizado sus medios de contacto, a partir del 1 de enero de 2023 les ser\u00e1 aplicable lo dispuesto por el art\u00edculo 86-D del C\u00f3digo Fiscal de la Federaci\u00f3n.<\/p>\n

Al respecto, consideramos relevante recordar que el referido art\u00edculo 86-D establece que a quien cometa la infracci\u00f3n relacionada con la no habilitaci\u00f3n del buz\u00f3n tributario, el no registro o actualizaci\u00f3n de los medios de contacto se impondr\u00e1 una multa de $3,080 $9,250.<\/u><\/p>\n

Por lo anterior, recomendamos a nuestros clientes revisar que los medios de contacto del buz\u00f3n tributario est\u00e9n debidamente actualizados considerando que, actualmente, deber\u00e1 se\u00f1alarse un correo electr\u00f3nico y un n\u00famero de tel\u00e9fono m\u00f3vil.<\/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

\u00a0<\/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

\u00a0<\/p>\n

\u00a0Junio 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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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":"

5ta Resoluci\u00f3n de Modificaciones (2da Versi\u00f3n Anticipada)<\/p>\n","protected":false},"author":1,"featured_media":6177,"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":"disabled","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-6176","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 11 - Junio 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-11-junio-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 11 - Junio 2022 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"5ta Resoluci\u00f3n de Modificaciones (2da Versi\u00f3n Anticipada)\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-11-junio-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-04T18:43:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-07-04T18:45:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2022\/07\/Flash-Fiscal-11-2022.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1201\" \/>\n\t<meta property=\"og:image:height\" content=\"676\" \/>\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-11-junio-2022\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-11-junio-2022\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Flash Fiscal No 11 – Junio 2022\",\"datePublished\":\"2022-07-04T18:43:12+00:00\",\"dateModified\":\"2022-07-04T18:45:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-11-junio-2022\\\/\"},\"wordCount\":511,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-11-junio-2022\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/Flash-Fiscal-11-2022.jpg\",\"articleSection\":[\"Noticias Fiscales\",\"Noticias Generales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-11-junio-2022\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-11-junio-2022\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-11-junio-2022\\\/\",\"name\":\"Flash Fiscal No 11 - 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