<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u6e21\u8fba\u3000\u5bdb\u3067\u3059\u3002
\n\u4eca\u9031\u306fDISIF(Declaraci\u00f3n Informativa Sobre Su Situaci\u00f3n Fiscal)\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8cea\u554f\uff09
\n\u30e1\u30ad\u30b7\u30b3\u3067\u306f\u30016\u6708\u672b\u307e\u3067\u306bDISIF\u306e\u5e74\u6b21\u7533\u544a\u304c\u5fc5\u8981\u3068\u3044\u3046\u4e8b\u3067\u3059\u304c\u3001DISIF\u3068\u306f\u4f55\u306e\u3053\u3068\u3067\u3069\u3046\u3044\u3063\u305f\u4f01\u696d\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

\u56de\u7b54\uff09
\nDISIF\u3068\u306fDeclaraci\u00f3n Informativa Sobre Su Situaci\u00f3n Fiscal\u306e\u7565\u3067\u76f4\u8a33\u3059\u308b\u3068\u300c\u8ca1\u653f\u72b6\u6cc1\u7533\u544a\u300d\u306b\u306a\u308a\u307e\u3059\u3002
\nDISIF\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u7533\u544a\u304c\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u76e3\u67fb\uff08Dictamen\uff09\u3092\u53d7\u3051\u3066\u3044\u308b\u4f01\u696d\u306f\u5bfe\u5fdc\u3059\u308b\u7fa9\u52d9\u306f\u5fa1\u5ea7\u3044\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u5bfe\u5fdc\u7fa9\u52d9\u306e\u6761\u4ef6\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002
\n\u30fb\u524d\u5e74\u5ea6\u306b\u304a\u3044\u3066755,898,920.00MXN\u4ee5\u4e0a\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u3042\u308b
\n➡\u6bce\u5e74\u3001\u30a4\u30f3\u30d5\u30ec\u7387\u306a\u3069\u3092\u8003\u616e\u3057\u91d1\u984d\u304c\u5909\u52d5\u3057\u307e\u3059\u3002
\n\u30fb\u524d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u30e1\u30ad\u30b7\u30b3\u56fd\u5916\u53d6\u5f15\u304c\u3001100,000,000.00MXN\u4ee5\u4e0a\u767a\u751f\u3057\u3066\u3044\u308b<\/p>\n

 <\/p>\n

quienes tributen en el T\u00edtulo II de la LISR que en el ejercicio inmediato anterior hubieren declarado ingresos acumulables iguales o superiores a un monto equivalente a $755\u2019898,920.00 (cantidad actualizada conforme al Anexo 5 de la RMISC 18)<\/p>\n

residentes en M\u00e9xico, respecto de las operaciones con residentes en el extranjero<\/p>\n

 <\/p>\n

Al respecto la regla 2.19.4 de la RMISC 2018 indica que las personas morales residentes en M\u00e9xico que est\u00e9n obligadas a presentar la declaraci\u00f3n que nos ocupa, exclusivamente en el supuesto de realizar operaciones con residentes en el extranjero, podr\u00e1n optar por no hacerlo cuando el importe total de sus operaciones con dichos residentes en el ejercicio fiscal sea inferior a $100’000,000.00<\/p>\n

 <\/p>\n

\u4e0a\u8a18\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001DISIF\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u5fa1\u5ea7\u3044\u307e\u3059\u3002
\n\u307e\u305f\u4e0a\u8a18\u306b\u3082\u8a18\u8f09\u3092\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u30e1\u30ad\u30b7\u30b3\u7a0e\u52d9\u76e3\u67fb\uff08Dictamen\uff09\u3092\u53d7\u3051\u3066\u3044\u308b\u4f01\u696d\u306b\u81f3\u3063\u3066\u306f\u3001DISIF\u3092\u5bfe\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u5fa1\u5ea7\u3044\u307e\u305b\u3093\u3002\u30e1\u30ad\u30b7\u30b3\u7a0e\u52d9\u76e3\u67fb\u306b\u81f3\u3063\u3066\u306f\u3001\u30e1\u30ad\u30b7\u30b3\u516c\u8a8d\u4f1a\u8a08\u58eb\u3088\u308a\u4efb\u610f\u3067\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u5fa1\u5ea7\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30e1\u30ad\u30b7\u30b3\u62e0\u70b9
\n\u6e21\u8fba\u5bdb<\/p>\n

<\/p>\n

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