\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/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<\/p>\n

\u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u306eIOT\u3092\u884c\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u7f70\u91d1\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

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\u8cea\u554f\uff09<\/h3>\n

\u5f0a\u793e\u306f\u30012017\u5e743\u6708\u306b\u30e1\u30ad\u30b7\u30b3\u5b50\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u307e\u3057\u305f\u304c\u3001\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u6708\u6b21\u3067\u306eDIOT\u3092\u7533\u544a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002<\/p>\n

\u305d\u306e\u5834\u5408\u3069\u306e\u69d8\u306a\u7f70\u5247\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

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\u56de\u7b54\uff09<\/h3>\n

\u307e\u305aDIOT\u3068\u306f\u3001\u6bce\u6708\u6708\u6b21\u3067\u5831\u544a\u3059\u308b\u3079\u304d\u5831\u544a\u66f8\u306b\u306a\u308a\u307e\u3059\u3002\u8a73\u3057\u3044\u8a73\u7d30\u306f\u4ee5\u4e0b\u306eURL\u306e\u5f0a\u793e\u9ed2\u5ca9\u306e\u30d6\u30ed\u30b0\u306b\u3066\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n

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http:\/\/kuno-cpa.co.jp\/mexico_blog\/diot\u306b\u3064\u3044\u3066\/<\/a><\/p>\n

 <\/p>\n

\u4eca\u56de\u306e\u3054\u8cea\u554f\u306b\u95a2\u3059\u308bDIOT\u306f\u3001\u9023\u90a6\u7a0e\u52d9\u57fa\u672c\u6cd5\uff08Co\u0301digo Fiscal de la Federacio\u0301n\u00a0 \uff09\u306e\u7b2c\uff18\uff11\u6761\u53ca\u3073\uff18\uff12\u6761\u306b\u4ee5\u4e0b\u306e\u69d8\u306b\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

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Arti\u0301culo 81. <\/em><\/strong>Son infracciones relacionadas con la obligacio\u0301n de pago de las contribuciones; de presentacio\u0301n de declaraciones, solicitudes, documentacio\u0301n, avisos, informacio\u0301n o expedicio\u0301n de constancias, y del ingreso de informacio\u0301n a trave\u0301s de la pa\u0301gina de Internet del Servicio de Administracio\u0301n Tributaria: <\/em><\/strong><\/p>\n

\u00a0<\/em><\/strong><\/p>\n

\u7b2c\uff18\uff11\u6761\u3000\u4ee5\u4e0b\u306f\u516c\u79df\u516c\u8ab2\u306e\u7d0d\u4ed8\u4e26\u3073\u306b\u7533\u544a\u3001\u7533\u8acb\u3001\u66f8\u985e\u3001\u60c5\u5831\u306e\u63d0\u51fa\u82e5\u3057\u304f\u306f\u8a3c\u660e\u66f8\u3092\u767a\u884c\u306b\u95a2\u308f\u308b\u9055\u53cd\u3067\u3042\u308b\u3002<\/em><\/strong><\/p>\n

\u00a0<\/em><\/strong><\/p>\n

XXVI No proporcionar la informacio\u0301n a que se refiere la fraccio\u0301n VIII del arti\u0301culo 32 de la Ley del Impuesto al Valor Agregado a trave\u0301s de los medios, formatos electro\u0301nicos y plazos establecidos en dicha Ley, o presentarla incompleta o con errores. <\/em><\/strong><\/p>\n

XXVII No proporcionar la informacio\u0301n a que se refiere el arti\u0301culo 32-G de este Co\u0301digo, a trave\u0301s de los medios, formatos electro\u0301nicos y plazos establecidos en dicha Ley, o presentarla incompleta o con errores. <\/em><\/strong><\/p>\n

\u00a0<\/em><\/strong><\/p>\n

XXVI. <\/em><\/strong>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u7b2c<\/em><\/strong> 32 <\/em><\/strong>\u6761<\/em><\/strong> VIII <\/em><\/strong>\u9805\u304c\u8ff0\u3079\u308b\u60c5\u5831\u3092\u540c\u6cd5\u5f8b\u304c\u5b9a\u3081\u308b\u5a92\u4f53\u3001\u96fb\u5b50\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092<\/em><\/strong> \u4f7f\u7528\u3057\u3066\u671f\u9650\u5185\u306b\u63d0\u51fa\u3057\u306a\u3044\u3001\u82e5\u3057\u304f\u306f\u4e0d\u5099\u306e\u3042\u308b\u53c8\u306f\u9593\u9055\u3044\u3092\u542b\u3080\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3002<\/em><\/strong><\/p>\n

XXVII. <\/em><\/strong>\u672c\u6cd5\u7b2c<\/em><\/strong> 32 <\/em><\/strong>\u6761<\/em><\/strong> G <\/em><\/strong>\u304c\u8ff0\u3079\u308b\u60c5\u5831\u3092\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u304c\u5b9a\u3081\u308b\u5a92\u4f53\u3001\u96fb\u5b50\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092\u4f7f\u7528\u3057<\/em><\/strong> \u3066\u671f\u9650\u5185\u306b\u63d0\u51fa\u3057\u306a\u3044\u3001\u82e5\u3057\u304f\u306f\u4e0d\u5099\u306e\u3042\u308b\u53c8\u306f\u8aa4\u308a\u306e\u3042\u308b\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3002<\/em><\/strong><\/p>\n

\u00a0<\/em><\/strong><\/p>\n

Arti\u0301culo 82. <\/em><\/strong>A quien cometa las infracciones relacionadas con la obligacio\u0301n de presentar declaraciones, solicitudes, documentacio\u0301n, avisos o informacio\u0301n; con la expedicio\u0301n de comprobantes fiscales digitales por Internet o de constancias y con el ingreso de informacio\u0301n a trave\u0301s de la pa\u0301gina de Internet del Servicio de Administracio\u0301n Tributaria a que se refiere el arti\u0301culo 81 de este Co\u0301digo, se impondra\u0301n las siguientes multas: <\/em><\/strong><\/p>\n

\u00a0<\/em><\/strong><\/p>\n

\u2028<\/em><\/strong>\u7b2c<\/em><\/strong> 82 <\/em><\/strong>\u6761<\/em><\/strong> \u3000\u672c\u6cd5\u7b2c<\/em><\/strong> 81 <\/em><\/strong>\u6761\u306b\u5b9a\u3081\u3089\u308c\u305f\u7533\u544a\u3001\u7533\u8acb\u3001\u66f8\u985e\u3001\u901a\u77e5\u53c8\u306f\u60c5\u5831\u306e\u63d0\u51fa\u7fa9\u52d9\u3001\u53ca\u3073\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306b\u3088\u308b\u7a0e\u52d9\u30c7\u30b8\u30bf\u30eb\u9818\u53ce\u66f8\u82e5\u3057\u304f\u306f\u53d7\u3051\u53d6\u308a\u8a3c\u660e\u306e\u767a\u884c\u306b\u95a2\u308f\u308b\u9055\u53cd\u3092\u72af\u3059\u8005\u306b\u306f\u4ee5\u4e0b\u306e<\/em><\/strong> \u7f70\u91d1\u3092\u8ab2\u3059\u3082\u306e\u3068\u3059\u308b\u3002<\/em><\/strong><\/p>\n

XXVI De <\/em><\/strong>$10,370.00 <\/em><\/strong>a <\/em><\/strong>$20,740.00<\/em><\/strong>, a la establecida en la fraccio\u0301n XXVI. En caso de reincidencia la multa aumentara\u0301 al 100% por cada nuevo incumplimiento. <\/em><\/strong><\/p>\n

XXVII De <\/em><\/strong>$11,930.00 <\/em><\/strong>a <\/em><\/strong>$23,880.00<\/em><\/strong>, a la establecida en la fraccio\u0301n XXVII. <\/em><\/strong><\/p>\n

\u00a0<\/em><\/strong><\/p>\n

XXVI. <\/em><\/strong>\u3000\u7b2c<\/em><\/strong> XVI <\/em><\/strong>\u9805\u306b\u898f\u5b9a\u3055\u308c\u308b\u9055\u53cd\u306f<\/em><\/strong> 9,920.00 <\/em><\/strong>\u30da\u30bd<\/em><\/strong> \u304b\u3089<\/em><\/strong> 19,840.00 <\/em><\/strong>\u30da\u30bd\u306e\u7f70\u91d1\u3002\u518d\u72af\u306e\u5834\u5408<\/em><\/strong> \u306f\u65b0\u898f\u306e\u9055\u53cd\u4e00\u4ef6\u306b\u3064\u304d\u3001\u7f70\u91d1\u306f<\/em><\/strong> 100%<\/em><\/strong>\u52a0\u7b97\u3055\u308c\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/em><\/strong><\/p>\n

XXVII. <\/em><\/strong>\u3000\u7b2c<\/em><\/strong> XVII <\/em><\/strong>\u9805\u306b\u898f\u5b9a\u3055\u308c\u308b\u9055\u53cd\u306f<\/em><\/strong> 61,000.00 <\/em><\/strong>\u30da\u30bd<\/em><\/strong> \u304b\u3089<\/em><\/strong> 122,010.00 <\/em><\/strong>\u30da\u30bd\u306e\u7f70\u91d1\u3002<\/em><\/strong><\/p>\n

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DIOT\u306e\u7533\u544a\u6f0f\u308c\u306f\u3001\u5f53\u5c40\u304c\u6c17\u3065\u304b\u306a\u3044\u3068\u8a00\u3046\u30b1\u30fc\u30b9\u304c\u591a\u3044\u306e\u3067\u5f8c\u304b\u3089\u7533\u544a\u3057\u3088\u3046\u3068\u3057\u307e\u3059\u304c\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u5f8c\u304b\u3089\u7533\u544a\u3059\u308b\u4e8b\u306b\u3088\u3063\u3066\u3001\u4eca\u307e\u3067\u7533\u544a\u304c\u6f0f\u308c\u3066\u3044\u305f\u3068\u8a00\u3046\u4e8b\u304c\u5f53\u5c40\u304b\u3089\u767a\u898b\u3055\u308c\u7f70\u91d1\u304c\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u3069\u306e\u69d8\u306b\u5bfe\u51e6\u3059\u308b\u3079\u304d\u304b\u306f\u614e\u91cd\u306a\u5224\u65ad\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \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 \u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u306eIOT\u3092\u884c\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u7f70\u91d1\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002     \u8cea\u554f\uff09 \u5f0a\u793e\u306f\u30012017\u5e743\u6708\u306b\u30e1\u30ad\u30b7\u30b3\u5b50\u4f1a\u793e\u3092 […]","protected":false},"author":1,"featured_media":2781,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[23,20],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t