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{"id":2848,"date":"2020-03-10T02:07:07","date_gmt":"2020-03-10T02:07:07","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/?p=2848"},"modified":"2021-08-04T15:54:37","modified_gmt":"2021-08-04T15:54:37","slug":"tax-system","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/tax-system\/","title":{"rendered":"2020\u5e74\u306b\u304a\u3051\u308b\u7a0e\u5236\u5ea6\u306e\u6539\u6b63"},"content":{"rendered":"

\u3053\u3093\u306b\u3061\u306f\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u6e21\u8fba\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u30012020\u5e74\u306b\u3042\u3063\u305f\u7a0e\u5236\u5ea6\u306e\u6539\u6b63\u306e\u4e00\u90e8\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Retenci\u00f3n de ISR e IVA aplicable a los prestadores de servicio de transporte terrestre de pasajeros o entrega de alimentos (que prestan el servicio mediante el uso de plataformas tecnol\u00f3gicas)<\/p>\n

\u65c5\u5ba2\u9678\u4e0a\u8f38\u9001\u307e\u305f\u306f\u98df\u54c1\u914d\u9054\u306e\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306b\u9069\u7528\u3055\u308c\u308bISR\u304a\u3088\u3073IVA\u306e\u6e90\u6cc9\u5fb4\u53ce\uff08\u6280\u8853\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u4f7f\u7528\u3057\u3066\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\uff09<\/p>\n

 <\/p>\n

Se vuelven a publicar las mismas reglas que estuvieron vigentes durante 2019 relativas a la retencio\u0301n de ISR e IVA aplicable a los prestadores de servicio de transporte terrestre de pasajeros o entrega de alimentos, con el u\u0301nico cambio de los porcentajes de retencio\u0301n, los cuales se ajustaron a los porcentajes establecidos en la reforma fiscal 2020 en el ISR, quedando la tabla de retencio\u0301n como sigue:<\/p>\n

\u65c5\u5ba2\u9678\u4e0a\u8f38\u9001\u307e\u305f\u306f\u98df\u54c1\u914d\u9001\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306b\u9069\u7528\u3055\u308c\u308bISR\u304a\u3088\u3073IVA\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u95a2\u3057\u30662019\u5e74\u306b\u65bd\u884c\u3055\u308c\u305f\u540c\u3058\u898f\u5247\u304c\u518d\u767a\u884c\u3055\u308c\u3001\u9069\u7528\u7387\u306e\u5909\u66f4\u306e\u307f\u304c\u8abf\u6574\u3055\u308c\u307e\u3057\u305f\u3002ISR\u306e2020\u5e74\u306e\u8ca1\u653f\u6539\u9769\u3067\u78ba\u7acb\u3055\u308c\u305f\u5272\u5408\u306b\u5fdc\u3058\u3066\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u9069\u7528\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n
Monto del ingreso mensual <\/strong><\/td>\nTasa de Retencio\u0301n (%) <\/strong><\/td>\n<\/tr>\n
$ <\/strong><\/td>\nISR <\/strong><\/td>\nIVA <\/strong><\/td>\n<\/tr>\n
Hasta $5,500.00<\/td>\n2<\/td>\n8<\/td>\n<\/tr>\n
Hasta $15,000.00<\/td>\n3<\/td>\n8<\/td>\n<\/tr>\n
Hasta $21,000.00<\/td>\n4<\/td>\n8<\/td>\n<\/tr>\n
Ma\u0301s de $21,000.00<\/td>\n8<\/td>\n8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Mediante art\u00edculo transitorio se estipula que dichas reglas estar\u00e1n vigentes del 1 de enero al 31 de mayo de 2020; a partir del 1 de junio de 2020 entrar\u00e1n las nuevas reglas correspondientes a la reforma fiscal 2020 correspondientes al cap\u00edtulo \u201cDe la prestaci\u00f3n de servicios digitales\u201d.<\/p>\n

https:\/\/www.sat.gob.mx\/consulta\/52846\/complemento-servicios-de-plataformas-tecnologicas<\/a><\/p>\n

\u4e0a\u8a18URL\u306f\u30012019\u5e74SAT\u304b\u3089\u767a\u884c\u5f53\u6642\u306e\u8a18\u4e8b\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u4e0a\u8a18\u306e\u898f\u5247\u306f2020\u5e741\u67081\u65e5\u304b\u30895\u670831\u65e5\u307e\u3067\u65bd\u884c\u3055\u308c\u308b\u3053\u3068\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002 2020\u5e746\u67081\u65e5\u304b\u3089\u3001\u300c\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u300d\u306e\u7ae0\u306b\u5bfe\u5fdc\u3059\u308b2020\u5e74\u306e\u8ca1\u653f\u6539\u9769\u306b\u5bfe\u5fdc\u3059\u308b\u65b0\u3057\u3044\u898f\u5247\u304c\u5c0e\u5165\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

En art\u00edculo transitorio se establece que los sujetos que presten servicios digitales de intermediaci\u00f3n entre terceros que hayan aplicado el esquema contenido en las reglas de la RMF para 2019 y las reglas de la RMF 2020 y expedido los CFDI conforme a las mismas, no podr\u00e1n aplicar la facilidad establecida en la regla 12.2.4 que permite optar por expedir durante 2020, un comprobante de la retenci\u00f3n efectuada, en lugar del CFDI de retenciones e informaci\u00f3n de pagos con el complemento \u201cServicios Plataformas Tecnol\u00f3gicas\u201d, mediante archivos electr\u00f3nicos en formato PDF.<\/p>\n

\u4e00\u6642\u7684\u306a\u8a18\u4e8b\u3067\u306f\u30012019\u5e74\u306eRMF\u306e\u898f\u5247\u3068RMF 2020\u306e\u898f\u5247\u306b\u542b\u307e\u308c\u308b\u30b9\u30ad\u30fc\u30e0\u3092\u9069\u7528\u3057\u3001\u305d\u308c\u3089\u306b\u5f93\u3063\u3066CFDI\u3092\u767a\u884c\u3057\u305f\u7b2c\u4e09\u8005\u9593\u3067\u30c7\u30b8\u30bf\u30eb\u4ef2\u4ecb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4e3b\u984c\u306f\u3001\u9069\u7528\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002
\n\u898f\u524712.2.4\u3067\u78ba\u7acb\u3055\u308c\u307e\u3059\u30022020\u5e74\u4e2d\u306b\u3001PDF\u5f62\u5f0f\u306e\u96fb\u5b50\u30d5\u30a1\u30a4\u30eb\u3092\u901a\u3058\u3066\u3001\u300cServices Technology Platforms\u300d\u3092\u88dc\u5b8c\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u304a\u3088\u3073\u652f\u6255\u3044\u60c5\u5831\u306eCFDI\u306e\u4ee3\u308f\u308a\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u8a3c\u660e\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Cabe sen\u0303alar que la regla 12.2.4 permite como facilidad emitir un comprobante que al menos contenga los siguientes requisitos:<\/p>\n

\u898f\u524712.2.4\u3067\u306f\u3001\u767a\u884c\u8005\u3068\u3057\u3066\u3001\u5c11\u306a\u304f\u3068\u3082\u6b21\u306e\u8981\u4ef6\u3092\u542b\u3080\u9818\u53ce\u66f8\u306e\u767a\u884c\u304c\u8a31\u53ef\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

    \n
  1. Nombre, denominaci\u00f3n o raz\u00f3n social del emisor.<\/li>\n
  2. Ciudad y Pa\u00eds en el que se expide.<\/li>\n
  3. Clave de registro tributario de quien lo expide.<\/li>\n
  4. Clave en el RFC del receptor del comprobante, cuando se cuente con la misma.<\/li>\n
  5. Monto de la contraprestaci\u00f3n por el servicio sin incluir el IVA.<\/li>\n
  6. IVA del servicio.<\/li>\n
  7. Concepto, descripci\u00f3n del servicio o tipo de operaci\u00f3n.<\/li>\n
  8. Fecha de expedici\u00f3n y per\u00edodo que ampara la retenci\u00f3n.<\/li>\n
  9. N\u00famero de cuenta bancaria donde<\/li>\n
  10. Monto del ISR retenido sobre el total de los ingresos que efectivamente perciban las personas f\u00edsicas por conducto de las plataformas sin incluir el IVA durante el mes.<\/li>\n
  11. Monto del IVA retenido sobre el IVA cobrado.<\/li>\n<\/ol>\n

     <\/p>\n

      \n
    1. \u767a\u884c\u8005\u306e\u540d\u524d\u3001\u4f1a\u793e\u540d<\/li>\n
    2. \u767a\u884c\u3055\u308c\u305f\u90fd\u5e02\u304a\u3088\u3073\u56fd<\/li>\n
    3. \u767a\u884c\u8005\u306e\u7d0d\u7a0e\u767b\u9332\u30ad\u30fc<\/li>\n
    4. \u53d7\u4fe1\u8005\u306eRFC<\/li>\n
    5. IVA\u3092\u542b\u307e\u306a\u3044\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c<\/li>\n
    6. \u30b5\u30fc\u30d3\u30b9\u306eIVA<\/li>\n
    7. \u30b3\u30f3\u30bb\u30d7\u30c8\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u8aac\u660e<\/li>\n
    8. .\u4fdd\u6301\u671f\u9593\u3092\u542b\u3080\u767a\u884c\u65e5\u3068\u6709\u52b9\u671f\u9593<\/li>\n
    9. \u9280\u884c\u53e3\u5ea7\u756a\u53f7<\/li>\n
    10. \u305d\u306e\u6708\u306bIVA\u3092\u542b\u3081\u305a\u306b\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u901a\u3058\u3066\u500b\u4eba\u304c\u5b9f\u969b\u306b\u53d7\u3051\u53d6\u308b\u7dcf\u6240\u5f97\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306e\u91d1\u984d<\/li>\n
    11. \u5fb4\u53ce\u3055\u308c\u305fIVA\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d<\/li>\n<\/ol>\n

      \u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3059\u3079\u3066\u306e\u4f01\u696d\u306b\u8a72\u5f53\u3059\u308b\u3088\u3046\u306a\u5927\u304d\u306a\u5909\u5316\u3067\u306f\u3054\u3056\u3044\u307e\u305b\u3093\u3002
      \n\u4f46\u3057\u3001\u4e07\u304c\u4e00\u8a72\u5f53\u3059\u3088\u3046\u306a\u4f01\u696d\u306f\u3001\u77e5\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/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

      \u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\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\u3067\u3059\u3002 \u4eca\u9031\u306f\u30012020\u5e74\u306b\u3042\u3063\u305f\u7a0e\u5236\u5ea6\u306e\u6539\u6b63\u306e\u4e00\u90e8\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002   Retenci\u00f3n de ISR e IVA aplicable a los […]","protected":false},"author":1,"featured_media":2306,"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,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"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":[23,19],"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