Como parte de los cambios fiscales para el 2022, se introducir\u00e1n diversas infracciones al C\u00f3digo Fiscal de la Federaci\u00f3n<\/strong>, las nuevas multas y sanciones que podr\u00e1 aplicar el SAT<\/strong> ser\u00e1n las siguientes:<\/p>\n\n\n\n

– Errores en la situaci\u00f3n fiscal:<\/strong> Cuando el contribuyente presente errores en su situaci\u00f3n fiscal, referida en el art\u00edculo 32-H, ser\u00e1 acreedor de una multa de 13,490 a 134,840 pesos.<\/p>\n\n\n\n

– Operaciones inexistentes o simuladas:<\/strong> Utilizar CFDI expedidos por un tercero, cuando el contribuyente no demostr\u00f3 la materializaci\u00f3n de dichas operaciones.<\/p>\n\n\n\n

– Multas para funcionarios p\u00fablicos:<\/strong> Cuando el funcionario no emita la resoluci\u00f3n a que se refiere el art\u00edculo 69-B del CFF dentro del plazo previsto en el mismo.<\/p>\n\n\n\n

– Dictamen de estados financieros:<\/strong> Cuando el dictaminador omita denunciar que el contribuyente ha incumplido con disposiciones fiscales y aduaneras, o que ha llevado a cabo alguna conducta que pueda constituir un delito.<\/p>\n\n\n\n

– P\u00e9rdidas mayores a las realmente sufridas:<\/strong> Se estableci\u00f3 una multa para las sociedades que declaren p\u00e9rdidas fiscales mayores a las realmente sufridas.<\/p>\n","protected":false},"excerpt":{"rendered":"

Como parte de los cambios fiscales para el 2022, se introducir\u00e1n diversas infracciones al C\u00f3digo Fiscal de la Federaci\u00f3n, las nuevas multas y sanciones que podr\u00e1 aplicar el SAT ser\u00e1n las siguientes: – Errores en la situaci\u00f3n fiscal: Cuando el contribuyente presente errores en su situaci\u00f3n fiscal, referida en el art\u00edculo 32-H, ser\u00e1 acreedor de […]<\/p>\n","protected":false},"author":1,"featured_media":862,"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-866","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\/866","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=866"}],"version-history":[{"count":1,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/posts\/866\/revisions"}],"predecessor-version":[{"id":867,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/posts\/866\/revisions\/867"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/media\/862"}],"wp:attachment":[{"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/media?parent=866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/categories?post=866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/tags?post=866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}