{"id":18031,"date":"2022-07-07T01:38:00","date_gmt":"2022-07-07T06:38:00","guid":{"rendered":"http:\/\/www.salgadonoticias.com\/?p=18031"},"modified":"2022-07-07T10:23:38","modified_gmt":"2022-07-07T15:23:38","slug":"18031","status":"publish","type":"post","link":"https:\/\/www.salgadonoticias.com\/?p=18031","title":{"rendered":"Sin Sanci\u00f3n expedir CFDI, Sin Requisitos Fiscales&#8230;!!!"},"content":{"rendered":"<p>Views: 8<\/p>\n<p>.<\/p>\n\n\n\n<p>Esta Resoluci\u00f3n <strong>deriva<\/strong> de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">discrepancias<\/mark><\/strong> entre <strong>Tribunales<\/strong>, consistentes en que si la emisi\u00f3n de un CFDI, por operaciones con el <strong>P\u00daBLICO <\/strong>en <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">GENERAL<\/mark><\/strong>, <strong>sin cumplir<\/strong> los requisitos aplicables, <strong>deb\u00eda ser sancionada <\/strong>o no <strong>conforme<\/strong> al art\u00edculo <strong>83<\/strong>, fracci\u00f3n VII, del C\u00f3digo Fiscal de la Federaci\u00f3n.<\/p>\n\n\n\n<p>.<\/p>\n\n\n\n<p>As\u00ed la <strong>Suprema Corte de Justicia<\/strong>, <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#6f0404\" class=\"has-inline-color\">DETERMIN\u00d3<\/mark><\/strong> que, <mark style=\"background-color:rgba(0, 0, 0, 0);color:#05344e\" class=\"has-inline-color\"><strong>NO<\/strong> <strong>comete<\/strong><\/mark> ninguna <mark style=\"background-color:rgba(0, 0, 0, 0);color:#02324f\" class=\"has-inline-color\"><strong>Infracci\u00f3n<\/strong> <\/mark>el Contribuyente que <strong>expide<\/strong> un Comprobante Fiscal Digital <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">por<\/mark><\/strong> <strong>Internet<\/strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">(<strong>CFDI)<\/strong>,<\/mark> a el <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">P\u00daBLICO <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">en<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\"> General<\/mark><\/strong> y este <mark style=\"background-color:rgba(0, 0, 0, 0);color:#a80606\" class=\"has-inline-color\"><strong>no cumple<\/strong> c<\/mark>on los <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#860606\" class=\"has-inline-color\">requisitos<\/mark><\/strong> se\u00f1alados en el <strong>C\u00f3digo Fiscal Federal<\/strong> <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">y<\/mark><\/strong> su reglamento y por tanto <strong>no<\/strong> deber ser <strong>sancionado<\/strong>.<\/p>\n\n\n\n<p>.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>Lo anterior es porque<mark style=\"background-color:rgba(0, 0, 0, 0);color:#ae036c\" class=\"has-inline-color\"> <strong><em><u>solo se podr\u00e1 sancionar<\/u><\/em><\/strong><\/mark><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\"> <\/mark><\/strong>a los contribuyentes que realicen operaciones con el p\u00fablico en general<mark style=\"background-color:rgba(0, 0, 0, 0);color:#e05190\" class=\"has-inline-color\"> <\/mark><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#990445\" class=\"has-inline-color\">cuando<\/mark><\/strong>:<\/p>\n\n\n\n<ul><li><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#01517f\" class=\"has-inline-color\">No expidan los CFDI que amparen esas operaciones.<\/mark><\/strong><\/li><li><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#b54c02\" class=\"has-inline-color\">No pongan a disposici\u00f3n de las autoridades fiscales esos CFDI cuando \u00e9stas se lo requieran.<\/mark><\/strong><\/li><\/ul>\n\n\n\n<p>Esto fue considerado <strong>conforme <\/strong>el principio de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">tipicidad<\/mark><\/strong> (debe ser Claro y estar por escrito en la ley), <strong>derivado<\/strong> de los art\u00edculos <strong>14<\/strong> p\u00e1rrafo segundo, constitucional y <strong>5\u00b0<\/strong> del C\u00f3digo Fiscal donde <strong>s\u00f3lo<\/strong> son consideradas estas <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">DOS <\/mark><\/strong>conductas.<\/p>\n\n\n\n<p>.<\/p>\n\n\n\n<p>Esta resoluci\u00f3n es de APLICACI\u00d3N <strong>Obligatoria <\/strong>para QUIEN  lo SOLICITE a partir de <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\"><strong>esta<\/strong> <\/mark><strong>semana<\/strong> en todo el pa\u00eds.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>.<\/p>\n\n\n\n<p>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>.<\/p>\n\n\n\n<p>Cuando<strong> necesites<\/strong> ayuda, <strong>asistencia<\/strong> o <strong>planeaci\u00f3n<\/strong> legal, <strong>solicita<\/strong> <strong>Cita Privada<\/strong> <a rel=\"noreferrer noopener\" href=\"mailto:bi@sm99.mx\" target=\"_blank\"><strong>Aqu\u00ed<\/strong><\/a><\/p>\n\n\n\n<p>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 <\/strong><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Views: 8 . Esta Resoluci\u00f3n deriva de discrepancias entre Tribunales, consistentes en que si la emisi\u00f3n de un CFDI, por operaciones con el P\u00daBLICO en GENERAL, sin cumplir los requisitos aplicables, deb\u00eda ser sancionada o no conforme al art\u00edculo 83, fracci\u00f3n VII, del C\u00f3digo Fiscal de la Federaci\u00f3n. . As\u00ed la Suprema Corte de Justicia, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":18036,"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":"https:\/\/www.salgadonoticias.com\/wp-content\/uploads\/2022\/07\/factura.jpg","_links":{"self":[{"href":"https:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/posts\/18031"}],"collection":[{"href":"https:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.salgadonoticias.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=18031"}],"version-history":[{"count":5,"href":"https:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/posts\/18031\/revisions"}],"predecessor-version":[{"id":18040,"href":"https:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/posts\/18031\/revisions\/18040"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/media\/18036"}],"wp:attachment":[{"href":"https:\/\/www.salgadonoticias.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.salgadonoticias.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.salgadonoticias.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}