{"id":33309,"date":"2025-10-23T00:51:00","date_gmt":"2025-10-23T06:51:00","guid":{"rendered":"https:\/\/www.salgadonoticias.com\/?p=33309"},"modified":"2025-10-23T16:10:53","modified_gmt":"2025-10-23T22:10:53","slug":"33309","status":"publish","type":"post","link":"http:\/\/www.salgadonoticias.com\/?p=33309","title":{"rendered":"Al ANULARSE Listado del 69-B, quienes recibieron sus Facturas, No tienen la Carga Probatoria REFORZADA \u2026!!!"},"content":{"rendered":"<p>Views: 6<\/p>\n<p>.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Lo relevante del jueves 23 de octubre de 2025\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/9Bzoc7vYYZM?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>.<\/p>\n\n\n\n<p>Este <strong>ANTEDECENTE<\/strong><\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0);color:#3a036e\" class=\"has-inline-color\"><strong>Surge <\/strong><\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">despu\u00e9s de que, un<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#3a036e\" class=\"has-inline-color\"> <strong>contribuyente<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">dedujo<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#3a036e\" class=\"has-inline-color\"> <strong>comprobantes fiscales<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">de una empresa en el<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#3a036e\" class=\"has-inline-color\"> <strong>listado definitivo<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">de<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#3a036e\" class=\"has-inline-color\"> <strong>operaciones inexistentes<\/strong> (art. <strong>69-B<\/strong> del <strong>C\u00f3digo Fiscal<\/strong>).<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\"> <\/mark><\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">La <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#3a036e\" class=\"has-inline-color\"><strong>autoridad<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">le revirti\u00f3 la <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#3a036e\" class=\"has-inline-color\"><strong>carga probatoria<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">y le determin\u00f3 un <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#3a036e\" class=\"has-inline-color\"><strong>cr\u00e9dito fiscal<\/strong>. <\/mark><\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">En el <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#3a036e\" class=\"has-inline-color\"><strong>juicio de nulidad<\/strong>,<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\"> ofreci\u00f3 como<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#3a036e\" class=\"has-inline-color\"> <strong>prueba superveniente<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">la resoluci\u00f3n que anul\u00f3 dicho listado. <\/mark><\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">El <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#3a036e\" class=\"has-inline-color\"><strong>Tribunal<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">valid\u00f3 la resoluci\u00f3n impugnada. En <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#3a036e\" class=\"has-inline-color\"><strong>amparo directo<\/strong>, <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">aleg\u00f3 violaci\u00f3n a la<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#3a036e\" class=\"has-inline-color\"> <strong>legalidad tributaria<\/strong>, <strong>debido proceso<\/strong> y <strong>seguridad jur\u00eddica<\/strong>.<\/mark><\/p>\n\n\n\n<p>.<\/p>\n\n\n\n<p>La&nbsp;<strong><mark style=\"background-color:#ffffff;color:#040259\" class=\"has-inline-color\">Suprema Corte de Justicia<\/mark><\/strong>, a trav\u00e9s del&nbsp;Tribunal Colegiado de Circuito, <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#7b0101\" class=\"has-inline-color\">DETERMIN\u00d3<\/mark><\/strong> que, al <mark style=\"background-color:#f3d88c\" class=\"has-inline-color\"><em><u>anularse la resoluci\u00f3n<\/u><\/em> que INCLUYO al <strong>proveedor<\/strong> en el <strong>listado EFOS<\/strong>, se <em><u>pierde el fundamento legal para imponer<\/u><\/em> la <strong>carga probatoria reforzada<\/strong> a las <strong>EDOS<\/strong>, <em><u>si la sospecha se bas\u00f3 \u00fanicamente<\/u><\/em> en la <strong>presunci\u00f3n de operaciones inexistentes<\/strong>.<\/mark><\/p>\n\n\n\n<p>.<\/p>\n\n\n\n<p>La <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">justificaci\u00f3n<\/mark> <\/strong>de la <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#021180\" class=\"has-inline-color\">SCJN<\/mark><\/strong> es que, seg\u00fan los art\u00edculos <mark style=\"background-color:rgba(0, 0, 0, 0);color:#005033\" class=\"has-inline-color\"><strong>16 constitucional<\/strong>, <strong>42<\/strong> y <strong>69-B<\/strong> del <strong>C\u00f3digo Fiscal de la Federaci\u00f3n<\/strong>, <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">la <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#005033\" class=\"has-inline-color\"><strong>reversi\u00f3n probatoria<\/strong><\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\"> a cargo de las<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#005033\" class=\"has-inline-color\"> <strong>EDOS<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">solo aplica si persiste una<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#005033\" class=\"has-inline-color\"> <strong>presunci\u00f3n fundada<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">sobre las <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#005033\" class=\"has-inline-color\"><strong>EFOS<\/strong>. <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">Si se anula la resoluci\u00f3n que incluy\u00f3 al <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#005033\" class=\"has-inline-color\"><strong>proveedor<\/strong> en el <strong>listado<\/strong>, <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">desaparece el sustento legal de dicha presunci\u00f3n, y exigir probar la<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#005033\" class=\"has-inline-color\"> <strong>materialidad<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">implica una<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#005033\" class=\"has-inline-color\"> <strong>carga procesal agravada<\/strong><\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\"> sin base normativa<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#005033\" class=\"has-inline-color\">, <strong>violando<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">los principios de <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#005033\" class=\"has-inline-color\"><strong>legalidad tributaria<\/strong>, <strong>seguridad jur\u00eddica<\/strong> y <strong>debido proceso<\/strong>.<\/mark><\/p>\n\n\n\n<p>.<\/p>\n\n\n\n<p>.<\/p>\n\n\n\n<p>Esta<mark style=\"background-color:#ffffff\" class=\"has-inline-color has-black-color\"> <\/mark><strong><mark style=\"background-color:#bba4d1\" class=\"has-inline-color has-black-color\">RESOLUCI\u00d3N<\/mark><\/strong><mark style=\"background-color:#ffffff\" class=\"has-inline-color has-black-color\"><strong> <\/strong><\/mark>esta <strong>disponible<\/strong> para quien la <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#a60606\" class=\"has-inline-color\">CONOZCA y la HAGA VALER<\/mark> <\/strong>en todo el pa\u00eds a partir de esta semana.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#500299\" class=\"has-inline-color\">Tesis LABORAL<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-small-font-size\"><strong>Registro digital<\/strong>: &nbsp;2031349<\/p>\n\n\n\n<p>.<\/p>\n\n\n\n<p class=\"wp-embed-aspect-16-9 wp-has-aspect-ratio\">Si estas en el <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Extranjero <\/mark><\/strong>nosotros somos tu <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">mejor<\/mark><\/strong> alternativa para <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">velar<\/mark><\/strong> por tus <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">intereses<\/mark><\/strong>, escr\u00edbenos o ll\u00e1manos al Tel <strong>55581-11311<\/strong>.<\/p>\n\n\n\n<p class=\"wp-embed-aspect-16-9 wp-has-aspect-ratio\">.<\/p>\n\n\n\n<p class=\"wp-embed-aspect-16-9 wp-has-aspect-ratio\">Cuando<strong> necesites<\/strong> ayuda, <strong>asistencia<\/strong> o <strong>planeaci\u00f3n<\/strong> legal, <strong>solicita<\/strong> <strong>Cita Privada<\/strong> <a href=\"mailto:bi@sm99.mx\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Aqu\u00ed<\/strong><\/a><\/p>\n\n\n\n<p class=\"wp-embed-aspect-16-9 wp-has-aspect-ratio\">La informaci\u00f3n que AQU\u00cd te presentamos <strong>deriva<\/strong> de los <strong>Peri\u00f3dicos Oficiales <\/strong>de la<strong> CdMx<\/strong>, <strong>Estado<\/strong> de Mex., Diario <strong>Oficial<\/strong> de la Federaci\u00f3n, Suprema Corte de<strong> Justicia<\/strong> de la Naci\u00f3n, por lo tanto es de <strong>aplicaci\u00f3n OBLIGATORIA<\/strong><\/p>\n\n\n\n<p class=\"wp-embed-aspect-16-9 wp-has-aspect-ratio\">.<\/p>\n\n\n\n<p class=\"wp-embed-aspect-16-9 wp-has-aspect-ratio\">La informaci\u00f3n de este d\u00eda proviene de la Suprema Corte de Justicia.<\/p>\n\n\n\n<p class=\"wp-embed-aspect-16-9 wp-has-aspect-ratio\">.<\/p>\n\n\n\n<p class=\"wp-embed-aspect-16-9 wp-has-aspect-ratio\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">AY\u00daDANOS<\/mark><\/strong> para que m\u00e1s personas conozcan esta informaci\u00f3n, <strong>Comp\u00e1rtelo<\/strong> en tus redes sociales.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Views: 6 . . Este ANTEDECENTE Surge despu\u00e9s de que, un contribuyente dedujo comprobantes fiscales de una empresa en el listado definitivo de operaciones inexistentes (art. 69-B del C\u00f3digo Fiscal). La autoridad le revirti\u00f3 la carga probatoria y le determin\u00f3 un cr\u00e9dito fiscal. En el juicio de nulidad, ofreci\u00f3 como prueba superveniente la resoluci\u00f3n que [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":33314,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4],"tags":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"http:\/\/www.salgadonoticias.com\/wp-content\/uploads\/2025\/10\/operaciones-simuladas-sat.png","_links":{"self":[{"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/posts\/33309"}],"collection":[{"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=33309"}],"version-history":[{"count":4,"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/posts\/33309\/revisions"}],"predecessor-version":[{"id":33319,"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/posts\/33309\/revisions\/33319"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/media\/33314"}],"wp:attachment":[{"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=33309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=33309"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=33309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}