{"id":6442,"date":"2023-01-26T19:51:04","date_gmt":"2023-01-27T01:51:04","guid":{"rendered":"https:\/\/fralla.mx\/?p=6442"},"modified":"2023-01-26T19:54:09","modified_gmt":"2023-01-27T01:54:09","slug":"flash-fiscal-no-3-enero-2023","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-3-enero-2023\/","title":{"rendered":"Flash Fiscal No 3 – Enero 2023"},"content":{"rendered":"\t\t
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Flash Fiscal No 3 – Enero 2023<\/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\tObtenci\u00f3n de RFC de Trabajadores\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Con motivo de la publicaci\u00f3n de la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2023, se incorpor\u00f3 la regla 2.7.1.48. que establece que quienes hagan pagos por conceptos a que se refiere el Cap\u00edtulo I del T\u00edtulo IV de la Ley del Impuesto sobre la Renta (Salarios y Asimilados a Salarios)<\/strong> y que est\u00e9n obligados a emitir el CFDI por dichos pagos, podr\u00e1n solicitar a la autoridad fiscal a trav\u00e9s de su Portal, la informaci\u00f3n relacionada con la inscripci\u00f3n en el Registro Federal de Contribuyentes (RFC) de las personas f\u00edsicas a quienes les realizan los pagos (asalariados), siempre que durante los \u00faltimos doce meses, el solicitante (patr\u00f3n) les haya efectuado pagos por los referidos conceptos. Los solicitantes podr\u00e1n realizar por \u00fanica ocasi\u00f3n la citada solicitud de conformidad con la ficha de tr\u00e1mite 320\/CFF \u201cSolicitud de datos en el RFC de asalariados\u201d.<\/p>\n

Para tales efectos, la referida ficha de tr\u00e1mite establece, en t\u00e9rminos generales, que dicho procedimiento se realizar\u00e1 mediante un caso de solicitud dentro de la secci\u00f3n \u201cMi Portal\u201d de la p\u00e1gina de internet del Servicio de Administraci\u00f3n Tributaria en el que se deber\u00e1 ingresar, entre otros, un archivo con extensi\u00f3n \u201c.txt\u201d con caracter\u00edsticas espec\u00edficas y con la clave del RFC del trabajador.<\/p>\n

Adicionalmente, los contribuyentes que soliciten dicha informaci\u00f3n deber\u00e1n: i)<\/strong> no estar publicados en las listas a que hace referencia el art\u00edculo 69-B del C\u00f3digo Fiscal de la Federaci\u00f3n, ii)<\/strong> haber emitido CFDI\u2019s por los conceptos antes referidos al menos una vez en los \u00faltimos doce meses a los trabajadores cuya informaci\u00f3n se solicita, y iii)<\/strong> haber presentado la declaraci\u00f3n anual del ejercicio fiscal inmediato anterior.<\/p>\n

Quedamos a sus \u00f3rdenes para cualquier duda o aclaraci\u00f3n en relaci\u00f3n con la presente publicaci\u00f3n.<\/p>\n

\u00a0<\/strong><\/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 *<\/p>\n

Ciudad de M\u00e9xico, M\u00e9xico<\/p>\n

Enero de 2023<\/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":"

Obtenci\u00f3n de RFC de Trabajadores<\/p>\n","protected":false},"author":1,"featured_media":6441,"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],"tags":[],"class_list":["post-6442","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-fiscales","post_format-post-format-image"],"yoast_head":"\nFlash Fiscal No 3 - Enero 2023 - 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-3-enero-2023\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Flash Fiscal No 3 - Enero 2023 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"Obtenci\u00f3n de RFC de Trabajadores\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-3-enero-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-27T01:51:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-27T01:54:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2023\/01\/Flash-Fiscal-03-2023.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"768\" \/>\n\t<meta property=\"og:image:height\" content=\"473\" \/>\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-3-enero-2023\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-3-enero-2023\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Flash Fiscal No 3 – Enero 2023\",\"datePublished\":\"2023-01-27T01:51:04+00:00\",\"dateModified\":\"2023-01-27T01:54:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-3-enero-2023\\\/\"},\"wordCount\":328,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-3-enero-2023\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2023\\\/01\\\/Flash-Fiscal-03-2023.jpg\",\"articleSection\":[\"Noticias Fiscales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-3-enero-2023\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-3-enero-2023\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-3-enero-2023\\\/\",\"name\":\"Flash Fiscal No 3 - 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