El 12 de noviembre, el Poder Ejecutivo<\/strong> public\u00f3 la Miscel\u00e1nea Fiscal<\/strong> para 2022 en el Diario Oficial de la Federaci\u00f3n<\/strong> (DOF).<\/p>\n\n\n\n

1. Facilidades y obligaciones del RESICO: <\/strong>Se recomiendan diversas facilidades y una tasa reducida en el pago del ISR.<\/strong> <\/p>\n\n\n\n

2. Deducciones personales de personas f\u00edsicas: <\/strong>Los donativos no podr\u00e1n exceder de la cantidad que resulte menor entre el 15% del total<\/strong> de sus ingresos, o cinco veces el valor anual de la Unidad de Medida y Actualizaci\u00f3n<\/strong> (UMA), que equivale a 163,557 pesos.<\/strong><\/p>\n\n\n\n

3. RFC para mayores de 18 a\u00f1os:<\/strong> A partir del 2022<\/strong>, todas las personas f\u00edsicas mayores de edad deber\u00e1n estar inscritas en el RFC.<\/p>\n\n\n\n

4. Deducci\u00f3n de cuentas incobrables en ISR:<\/strong> Para deducir aquellos montos que sean mayores a 210,133 pesos<\/strong>, ahora ser\u00e1 necesario agotar las gestiones de cobro que demuestren que fue imposible la cobranza.<\/p>\n\n\n\n

5. Dictamen de estados financieros:<\/strong> Los contribuyentes est\u00e1n obligados a dictaminar sus estados financieros por contador p\u00fablico inscrito ante el SAT<\/strong>, cuando en el \u00faltimo ejercicio fiscal hayan obtenido ingresos iguales o superiores a 1,650 millones 490,600 pesos<\/strong>. <\/p>\n\n\n\n

As\u00ed como aquellos que al cierre del ejercicio fiscal tengan acciones en la bolsa de valores. Adem\u00e1s recordemos que los contadores deber\u00e1n informar sobre posibles delitos fiscales al SAT.<\/p>\n","protected":false},"excerpt":{"rendered":"

El 12 de noviembre, el Poder Ejecutivo public\u00f3 la Miscel\u00e1nea Fiscal para 2022 en el Diario Oficial de la Federaci\u00f3n (DOF). 1. Facilidades y obligaciones del RESICO: Se recomiendan diversas facilidades y una tasa reducida en el pago del ISR. 2. Deducciones personales de personas f\u00edsicas: Los donativos no podr\u00e1n exceder de la cantidad que […]<\/p>\n","protected":false},"author":1,"featured_media":851,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","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":"","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-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":[1],"tags":[18,17,26,31,43,19,14],"class_list":["post-854","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria","tag-contabilidad","tag-economia","tag-empresas","tag-factorh","tag-impuestos","tag-materia-fiscal","tag-sat"],"_links":{"self":[{"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/posts\/854","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=854"}],"version-history":[{"count":1,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/posts\/854\/revisions"}],"predecessor-version":[{"id":855,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/posts\/854\/revisions\/855"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/media\/851"}],"wp:attachment":[{"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/media?parent=854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/categories?post=854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/tags?post=854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}