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Resumen de la Ley de Ingresos de la Federación 2015

12 Jan 15 - 10:14

EL C.P.C. MARCELO DE LOS SANTOS ANAYA, integrante de la Comisión Fiscal, realizó un análisis referente a la "LEY DE INGRESOS DE LA FEDERACIÓN 2015".


 Si bien, tal como lo anunció en reiteradas ocasiones el Poder Ejecutivo durante 2014, para el ejercicio 2015 no ha habido modificaciones de fondo a los impuestos, se han estado publicando algunas disposiciones cuyo principal efecto es, en la opinión de los especialistas, consolidar, en el ejercicio 2015, la aplicación de algunas de las reformas que se emitieron para 2014.


 Las mínimas reformas para 2015 están contenidas en la Ley de Ingresos de la Federación (LIF) para dicho año.


 Así, por lo que se refiere a la llamada Contabilidad Electrónica, que implica la obligación de enviar al Servicio de Administración Tributaria (SAT) la balanza de comprobación, el catálogo de cuentas, así como las pólizas y los auxiliares contables, mediante la LIF se ha establecido el cumplimiento de esa obligación a partir de 2015, y por resolución miscelánea se ha establecido un calendario para el envío de la misma, que contempla fechas distintas para diversos contribuyentes, algunos de los cuales incluso cumplirán con esta obligación a partir de 2016.

 

Este análisis puede ser consultado en el Boletín Fiscoactualidades, enero de 2015, núm. 1.

"LOS COMENTARIOS PROFESIONALES DE ESTE ARTÍCULO SON RESPONSABILIDAD DEL AUTOR, SU INTERPRETACIÓN SOBRE LAS DISPOSICIONES FISCALES PUEDE DIFERIR DE LA EMITIDA POR LA AUTORIDAD FISCAL" 

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