{"id":6763,"date":"2023-11-01T09:48:29","date_gmt":"2023-11-01T15:48:29","guid":{"rendered":"https:\/\/fralla.mx\/?p=6763"},"modified":"2023-11-01T09:48:30","modified_gmt":"2023-11-01T15:48:30","slug":"tax-news-no-12-september-2023","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-12-september-2023\/","title":{"rendered":"Tax News No 12 – September 2023"},"content":{"rendered":"\t\t
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Tax News No 12 – September 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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En t\u00e9rminos de las disposiciones en materia de subcontrataci\u00f3n, a manera de recordatorio, en principio, el d\u00eda 17 de septiembre de 2023 vence la obligaci\u00f3n de presentar la declaraci\u00f3n informativa correspondiente al cuatrimestre mayo-agosto de 2023 ante el IMSS e INFONAVIT.<\/p>\n

Sin embargo, el d\u00eda 17 de septiembre de 2023 es un d\u00eda inh\u00e1bil, por lo que a continuaci\u00f3n se hacen las siguientes observaciones:<\/p>\n

En relaci\u00f3n con la declaraci\u00f3n informativa presentada ante el IMSS (ICSOE), la regla 5.5 de los Lineamientos generales para el cumplimiento de la obligaci\u00f3n establecida en el tercer p\u00e1rrafo del art\u00edculo 15-A de la Ley del Seguro Social, as\u00ed como su Anexo \u00danico, publicados en el Diario Oficial de la Federaci\u00f3n 13 de abril de 2022[1]<\/a> establece que cuando el \u00faltimo d\u00eda del plazo de presentaci\u00f3n de la Informativa sea s\u00e1bado, domingo o un d\u00eda inh\u00e1bil el plazo se prorrogar\u00e1 al d\u00eda h\u00e1bil siguiente.<\/p>\n

Por su parte, de conformidad con lo se\u00f1alado en el propio Portal de Internet del INFONAVIT, espec\u00edficamente en el micrositio web del SISUB[2]<\/a>, el vencimiento para presentar la informaci\u00f3n ante el INFONAVIT de manera cuatrimestral estar\u00e1 condicionado a lo dispuesto en el pen\u00faltimo p\u00e1rrafo del art\u00edculo 12 del C\u00f3digo Fiscal de la Federaci\u00f3n (si el \u00faltimo d\u00eda del plazo o en la fecha determinada las oficinas ante las que se vaya a hacer el tr\u00e1mite est\u00e1n cerradas durante el horario normal de labores o se trata de un d\u00eda inh\u00e1bil, se prorrogar\u00e1 el plazo hasta el siguiente d\u00eda h\u00e1bil. Tambi\u00e9n se prorrogar\u00e1 el plazo hasta el siguiente d\u00eda h\u00e1bil cuando sea viernes el \u00faltimo d\u00eda del plazo en que se deba presentar la declaraci\u00f3n respectiva).<\/p>\n

Por lo anteriormente se\u00f1alado, el d\u00eda 18 de septiembre de 2023<\/strong> vence el plazo para presentar las declaraciones informativas ICSOE y SISUB correspondientes segundo cuatrimestre de 2023 (mayo-agosto), mismas que deber\u00e1n ser presentadas ante IMSS e INFONAVIT, respectivamente.<\/p>\n

Quedamos a sus \u00f3rdenes para cualquier duda o informaci\u00f3n adicional que se requiera 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\u00a0\u00a0\u00a0 *<\/p>\n

Septiembre de 2023<\/p>\n

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

[1]<\/a> https:\/\/dof.gob.mx\/nota_detalle.php?codigo=5648975&fecha=13\/04\/2022#gsc.tab=0<\/a><\/p>\n

[2]<\/a> https:\/\/portalmx.infonavit.org.mx\/wps\/portal\/infonavitmx\/mx2\/patrones\/mis_obligaciones\/sisub\/<\/a><\/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":"","protected":false},"author":1,"featured_media":6757,"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":"set","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":[47],"tags":[],"class_list":["post-6763","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-sin-categoria-en","post_format-post-format-image"],"yoast_head":"\nTax News No 12 - September 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\/en\/tax-news-no-12-september-2023\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax News No 12 - September 2023 - FRALLA\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/en\/tax-news-no-12-september-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-01T15:48:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-01T15:48:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2023\/11\/Flash-Fiscal-12-2023-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"423\" \/>\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=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-12-september-2023\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-12-september-2023\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Tax News No 12 – September 2023\",\"datePublished\":\"2023-11-01T15:48:29+00:00\",\"dateModified\":\"2023-11-01T15:48:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-12-september-2023\\\/\"},\"wordCount\":5,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-12-september-2023\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/Flash-Fiscal-12-2023-2.jpg\",\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-12-september-2023\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-12-september-2023\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-12-september-2023\\\/\",\"name\":\"Tax News No 12 - 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