Es oficial Se public\u00f3 en el Diario Oficial de la Federaci\u00f3n (DOF) la Resoluci\u00f3n Miscel\u00e1nea Fiscal (RMF) para este a\u00f1o, y por si a\u00fan no estabas enterado esta informaci\u00f3n es para ti.\u00a0<\/strong><\/h5>\n

 <\/p>\n

Est\u00e1s son las modificaciones a disposici\u00f3n relativa al R\u00e9gimen Simplificado de Confianza (RESICO):<\/span><\/h6>\n

 <\/p>\n

\n
• Opci\u00f3n de realizar actividades de copropiedad RESICO 3.13.20.<\/strong>
  \n<\/span><\/li>\n
• Modificaci\u00f3n de diversas reglas sobre validaci\u00f3n y baja del RESICO (Reglas 3.13.22, 3.13.31 y 3.13.32)<\/strong> Para que la autoridad valid\u00e9 la situaci\u00f3n del contribuyente si detecta lo siguiente: No cumplen con requisitos para tributar bajo RESICO<\/strong>, excedi\u00f3 del l\u00edmite de ingresos para tributar en RESICO o se incumpli\u00f3 con la presentaci\u00f3n de la declaraci\u00f3n anual.\n

  <\/span><\/li>\n

• Suspensi\u00f3n en el RFC de contribuyentes inactivos (Regla 3.13.34)<\/strong> Los contribuyentes suspendidos podr\u00e1n presentar el aviso de reanudaci\u00f3n de actividades, de acuerdo a la regla 3.13.2<\/strong>.\n

  <\/span><\/li>\n

• Plazo para habilitar el buz\u00f3n tributario en el RESICO \u2013 Regla 3.13.36. <\/strong>Deben contar con el buz\u00f3n tributario habilitado, a m\u00e1s tardar, dentro de los dos meses siguientes a cuando se present\u00f3 el aviso, las personas f\u00edsicas que: Se inscriban en el RFC, reanuden actividades o actualicen sus actividades y obligaciones en el RFC para tributar en RESICO.<\/em><\/li>\n
• Plazo para generar o renovar la e. firma \u2013 Regla 3.13.37.<\/strong> Los contribuyentes personas f\u00edsicas que decidan tributar en el RESICO deben contar con su e.firma, a m\u00e1s tardar, dentro de los dos meses siguientes a aquel en que presenten su respectivo aviso en el RFC.<\/span><\/li>\n<\/ul>\n

  La RMF 2024 recuerda que ya est\u00e1 vigente, y ser\u00e1 as\u00ed hasta el 31 de diciembre de 2024. \u00bfNecesitas ayuda en temas fiscales? En Factor H estamos listos para ayudarte.<\/span><\/p>\n

   <\/p>\n

   <\/p>\n

  Referencias: El Contribuyente<\/p>\n","protected":false},"excerpt":{"rendered":"

  Es oficial Se public\u00f3 en el Diario Oficial de la Federaci\u00f3n (DOF) la Resoluci\u00f3n Miscel\u00e1nea Fiscal (RMF) para este a\u00f1o, y por si a\u00fan no estabas enterado esta informaci\u00f3n es para ti.\u00a0   Est\u00e1s son las modificaciones a disposici\u00f3n relativa al R\u00e9gimen Simplificado de Confianza (RESICO):   Opci\u00f3n de realizar actividades de copropiedad RESICO 3.13.20. […]<\/p>\n","protected":false},"author":1,"featured_media":1091,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","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":"","theme-transparent-header-meta":"default","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-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-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-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-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-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-gradient":""}},"footnotes":""},"categories":[78,79],"tags":[101,102,169,170,168,55,166,14],"class_list":["post-1089","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad","category-materia-fiscal","tag-contribuyentes","tag-e-firma","tag-fiscal","tag-modificaciones","tag-resolucion-miscelanea-fiscal","tag-rfc","tag-rmf","tag-sat"],"_links":{"self":[{"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/posts\/1089","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/comments?post=1089"}],"version-history":[{"count":2,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/posts\/1089\/revisions"}],"predecessor-version":[{"id":1092,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/posts\/1089\/revisions\/1092"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/media\/1091"}],"wp:attachment":[{"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/media?parent=1089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/categories?post=1089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/tags?post=1089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}