{"id":1341,"date":"2019-12-31T21:51:58","date_gmt":"2019-12-31T21:51:58","guid":{"rendered":"https:\/\/amiti.org.mx\/index.php\/2019\/12\/31\/resolucion-miscelanea-fiscal-rmf-para-el-2020\/"},"modified":"2022-04-23T21:30:50","modified_gmt":"2022-04-23T21:30:50","slug":"resolucion-miscelanea-fiscal-rmf-para-el-2020","status":"publish","type":"post","link":"https:\/\/amiti.org.mx\/en\/1341\/resolucion-miscelanea-fiscal-rmf-para-el-2020\/","title":{"rendered":"Resoluci\u00f3n Miscel\u00e1nea Fiscal (RMF) para el 2020"},"content":{"rendered":"<p>Estimados socios:<\/p>\n<p>El pasado 28 del actual, se public\u00f3 en el Diario Oficial de la Federaci\u00f3n (DOF) la RMF y sus anexos que entrar\u00e1n en vigor el 1\u00ba. de enero pr\u00f3ximo y estar\u00e1 vigente hasta el 30 de diciembre del 2020.<\/p>\n<p>El Comit\u00e9 de Documentos Fiscales Digitales les sugiere descargar la RMF en la siguiente liga para que puedan analizar los cap\u00edtulos que sean de su inter\u00e9s.<br \/>\n<a href=\"https:\/\/www.dof.gob.mx\/nota_detalle.php?codigo=5583033&amp;fecha=28\/12\/2019\" target=\"_blank\" rel=\"noopener\">https:\/\/www.dof.gob.mx\/nota_detalle.php?codigo=5583033&amp;fecha=28\/12\/2019<\/a><\/p>\n<p>De la revisi\u00f3n preliminar realizada compartimos lo siguiente:<\/p>\n<ul>\n<li>Se agrega el Cap\u00edtulo 12 sobre la prestaci\u00f3n de servicios digitales. Entrar\u00e1 en vigor el 1\u00ba. de junio del 2020.<\/li>\n<li>Se vuelve a conceder en la regla 2.7.5.7 la facilidad de corregir los errores u omisiones de los CFDI\u00b4s de n\u00f3mina emitidos. Se podr\u00e1n cancelar y volver a generar antes del 29 de febrero del 2020 cumpliendo con los requisitos que establece dicha regla.<\/li>\n<li>Se amplia el plazo para que el Sector de Hidrocarburos y petrol\u00edferos que son objeto de los controles volum\u00e9tricos, contin\u00faen utilizando la factura global se\u00f1alada en la regla 2.7.1.24 referida a la expedici\u00f3n de comprobantes en operaciones con el p\u00fablico en general hasta el 31 de julio del 2020 siempre y cuando cumplan con lo referido en el Transitorio Vig\u00e9simo S\u00e9ptimo.<\/li>\n<li>Se hace referencia en la Regla 11.4.14 de los Contribuyentes que celebraron operaciones con aquellos que se ubicaron en la presunci\u00f3n del art\u00edculo 64-B del CFF (\u201cfactureros\u201d o \u201cEFOS\u201d) como podr\u00e1n continuar recibiendo diversos est\u00edmulos fiscales.<\/li>\n<li>Se establece en el Transitorio Quincuag\u00e9simo que los contribuyentes estar\u00e1n obligados a efectuar la retenci\u00f3n del 6% del valor de las contraprestaciones que sean efectivamente pagadas (por concepto de Subcontrataci\u00f3n Laboral) a partir del ejercicio 2020. Se aclara que los contribuyentes que hayan emitido CFDI\u00b4s de las contraprestaciones antes de la entrada en vigor de este Decreto podr\u00e1n aplicar las disposiciones vigentes en 2019 siempre que el pago de las contraprestaciones respectivas se realice dentro de los diez d\u00edas naturales inmediatos posteriores a dicha fecha.<\/li>\n<\/ul>\n<p>Del an\u00e1lisis que vayamos realizando si hay alg\u00fan otro tema que consideremos importante destacar lo haremos de su conocimiento.<\/p>\n<p>El Comit\u00e9 de Documentos Fiscales Digitales aprovecha esta oportunidad para desearles un venturoso 2020, adem\u00e1s de invitarlos a quienes no participan en este Comit\u00e9, a que se inscriban para mantenerse actualizados de las iniciativas de cambios fiscales relacionados con CFDI\u00b4s que promueve la Autoridad Fiscal (SAT).<\/p>\n<p>Comit\u00e9 de Documentos Fiscales Digitales. AMITI<\/p>","protected":false},"excerpt":{"rendered":"<p>Estimados socios: El pasado 28 del actual, se public\u00f3 en el Diario Oficial de la Federaci\u00f3n (DOF) la RMF y sus anexos que entrar\u00e1n en vigor el 1\u00ba. de enero pr\u00f3ximo y estar\u00e1 vigente hasta el 30 de diciembre del 2020. El Comit\u00e9 de Documentos Fiscales Digitales les sugiere descargar la RMF en la siguiente [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-1341","post","type-post","status-publish","format-standard","hentry","category-noticias-amiti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Resoluci\u00f3n Miscel\u00e1nea Fiscal (RMF) para el 2020 - AMITI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amiti.org.mx\/en\/1341\/resolucion-miscelanea-fiscal-rmf-para-el-2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Resoluci\u00f3n Miscel\u00e1nea Fiscal (RMF) para el 2020 - AMITI\" \/>\n<meta property=\"og:description\" content=\"Estimados socios: El pasado 28 del actual, se public\u00f3 en el Diario Oficial de la Federaci\u00f3n (DOF) la RMF y sus anexos que entrar\u00e1n en vigor el 1\u00ba. de enero pr\u00f3ximo y estar\u00e1 vigente hasta el 30 de diciembre del 2020. 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