Anonimo - Caducidad, Prescripción, Base Fija, Establecimiento Permanente, y Libros Contables

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{\phpg\posx1305\pvpg\posy1622\absw9301\absh12180 \b \f10 \fs21 \cf0 \fi570 \b \f
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bros
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19 \cf0 * El trmino que se requiere para que la caducidad opere es de 5 aos, debie
ndo computarse en tal caso
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 po
r das naturales. (artculo 12 C.F.F.).
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 *
Las facultades susceptibles de extincin a travs de la caducidad son solamente las
de comprobacin
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 de
l cumplimiento de las disposiciones fiscales, las de determinacin de contribucion
es omitidas y
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 fi
nalmente las sancionadoras.
Se puede hacer valer por va de accin elevando una peticin a las autoridades a efect
o de que stas
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 em
itan una resolucin declarando haber operado en un caso la extincin de las facultad
es a travs de la
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 ca
ducidad.
Se puede hacer valer por va de excepcin, una vez que la autoridad ha ejercitado la
s facultades de
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 co
mprobacin, de determinacin o sancionadoras, a travs de la interposicin de los medios
de defensa se
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 in
voca la legalidad del acto combatido precisamente por el hecho de ser la materia
lizacin del ejercicio de
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 fa
cultades cuando stas ya se encontraban extinguidas.
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \par\f10 \fs19 \cf
0 El artculo 67 del C.F.F. prev la existencia del la caducidad atribuyendole las s
iguientes peculiaridades:
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 a)
Carcter procedimiental o adjetivo.- La caducidad es una institucin de carcter admi
nistrativo por estar
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 vi
cnulada al ejercicio de facultades de tal naturaleza y regulada por normas de de
recho administrativo. La
ducidad en materia fiscal federal no tiene naturaleza procesal, no implica la ex
istencia de un juicio.
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 b)
Carcter extintivo.- El efecto inmediato que genera la caducidad en materia fisca
l federal es que por
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 vi
rtud de ella se extinguen ciertas facultades de las autoridades por no haber sid
o ejercidas dentro del
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 trm
ino que prev la ley.
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 c)
Facultades susceptibles de extincin.- El art. 67 del Cdigo Fiscal de la Federacin
seala que slo se
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 ex
tinguen a travs de la caducidad "las facultades de las autoridades fiscales para
determinar las
ntribuciones omitidas y sus accesorios, as como para imponer sanciones"
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 d)
Cmo opera la caducidad? Las facultades referidas en el inciso anterior a travs de
la caducidad son
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 su
sceptibles de extinguirse cuando las mismas sean ejercidas fuera del lapso de 5
aos a que se refiere el
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 ar
tculo antes citado. De lo anterior se desprende que la caducidad genera efectos e
xtintivos a travs del
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 tr
anscurso del tiempo.
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 e)
Plazos de la caducidad.- Se establecen 3 plazos para la actualizacin de la caduc
idad a saber: tres
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 aos
, cinco aos y diez aos, correspondiendo cada uno de ellos a supuestos distintos.
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 f)
El cmputo del plazo.- El art. 67 del Cdigo Fiscal de la Federacin consagra diverso
s plazos:
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 Pl
azo genrico: De cinco aos, el cual puede decirse que constituye la regla general,
toda vez que dentro
l mismo se extinguen las facultades antes mencionadas en la mayora de los supuest
os.
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 Pl
azo especfico: 1>De diez aos cuando el contribuyente no haya presentado su solicit
ud en el Registro
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 Fe
deral de Contribuyentes o no lleve contabilidad, as mismo por los ejercicios en q
ue no presente alguna
claracin del ejercicio estando obligado a presentarla.
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 2>
De tres aos en los casos de responsabilidad solidaria de los liquidadores y sndico
s.
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \par\f10 \fs19 \cf
0 La Caducidad es la extincin, por el solo transcurso del tiempo, de la facultad
de las autoridades fiscales
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 pa
ra comprobar el incumplimiento de las disposiciones fiscales, determinar las con
tribuciones omitidas y
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 su
s accesorios, as como para imponer sanciones por infracciones a dichas disposicio
nes.
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 La
caducidad se suspende cuando se interponga algn recurso administrativo o juicio,
para efecto de que
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 no
cuente el tiempo que transcurra durante la tramitacin del medio de impugnacin int
erpuesto. El plazo
la caducidad cuando se presenta declaracin inicia a partir del da siguiente a aqul
en que se presenta
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 la
declaracin complementaria.
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 El
plazo de la caducidad cuando se trata de contribuciones que no se calculen por
ejercicios se inicia a
rtir del da siguiente a aqul en que se present o debi haberse presentado la declarac
in.
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 El
plazo de la caducidad para imponer sanciones se inicia a partir del da siguiente
a aqul en que se
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 hu
biere cometido la infraccin a las disposiciones fiscales; pero si la infraccin es
de carcter continuo o
ntinuado, el trmino correr a partir del da siguiente en que hubiese cesado la consu
macin o se
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 hu
biese realizado la ltima conducta o hecho, respectivamente.
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 CA
DUCIDAD DE LAS FACULTADES DEL FISCO PARA DETREMINAR CRDITOS.-CASOS EN QUE LA
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 NO

TIFICACIN SE HACE EN EL LTIMO DA DEL PLAZO DE 5 AOS.- El artculo 103 del C.F.F.
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 es
tablece que las notificaciones surten sus efectos al da hbil siguiente al en que f
ueron hechas. Este
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 pr
ecepto es aplicable a toda clase de notificaciones hechas en el procedimiento ad
ministrativo y conforme
\par}{\phpg\posx1305\pvpg\posy1318\absw9285\absh12508 \sl-240 \f10 \fs19 \cf0 al
mismo artculo, la notificacin surge a la vida jurdica cuando ha surtido sus efecto
s, por tanto, en el
so de la notificacin de un crdito se efecte el ltimo da del plazo de 5 aos de que goza
la autoridad
ra ejercer sus facultades, debe considerarse que se produjo la caducidad de las
mismas, toda vez que
nforme al precepto citado, es consumado el plazo de la caducidad. \par
}
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0a28a2803fffd9
}}\par}{\phpg\posx1305\pvpg\posy1318\absw9084\absh2140 \f10 \fs17 \cf0 \f10 \fs1
7 \cf0 Tesis de jurisprudencia sustentada por la Sala Superior del Tribunal Fisc
al de la Federacin de
\par}{\phpg\posx1305\pvpg\posy1318\absw9084\absh2140 \sl-240 \f10 \fs17 \cf0 con
formidad a lo previsto por el art. 231 fr. III del C.F.F. al resolver las revisi
ones 939/77/3914/77 el 13 de
\par}{\phpg\posx1305\pvpg\posy1318\absw9084\absh2140 \sl-240 \f10 \fs17 \cf0 sep
t. de 1978 223/78/7732/77 y 8852/77 el 27 de sept. de 1978 y 136/743611/73 el 9
de feb. de 1979.\par}{\phpg\posx1305\pvpg\posy1318\absw9084\absh2140 \sl-240 \f10 \fs17 \cf0 Pg.2
4.-Revista del Tribuanl Fiscal de la Federacin. Jurisprudencia 1978-1933.
\par}{\phpg\posx1305\pvpg\posy1318\absw9084\absh2140 \sl-240 \par\f10 \fs17 \cf0
La caducidad lo que extingue son las facultades de las autoridades fiscales, pa
ra comprobar el
\par}{\phpg\posx1305\pvpg\posy1318\absw9084\absh2140 \sl-240 \f10 \fs17 \cf0 cum

plimiento de las disposiciones fiscales, determinar las contribuciones omitidas
y sus accesorios, as
\par}{\phpg\posx1305\pvpg\posy1318\absw9084\absh2140 \sl-240 \f10 \fs17 \cf0 com
o para imponer sanciones por infracciones a dichas disposiciones.
* Diferencias Entre Caducidad Y Prescripcin Conforme Al Cdigo Fiscal{\b . }\par
}
{\phpg\posx1485\pvpg\posy3988\absw3947\absh655 \b \f10 \fs17 \cf0 \b \f10 \fs17
\cf0 Caducidad{\b0 (art.67}{\b0 C.F.F.) }
\par}{\phpg\posx1485\pvpg\posy3988\absw3947\absh655 \sl-270 \b \f10 \fs17 \cf0 {
\b0 1.}{\b0 Institucin}{\b0 que}{\b0 genera}{\b0 efectos}{\b0 extintivos}{\b
0 de }
\par}{\phpg\posx1485\pvpg\posy3988\absw3947\absh655 \sl-240 \b \f10 \fs17 \cf0 {
\b0 ciertas}{\b0 facultades}{\b0 de}{\b0 las}{\b0 autoridades. }\par
}
{\phpg\posx1305\pvpg\posy5473\absw4384\absh1978 \f10 \fs17 \cf0 \fi180 \f10 \fs1
7 \cf0 2. La autoridad pierde el derecho a determinar
\par}{\phpg\posx1305\pvpg\posy5473\absw4384\absh1978 \sl-240 \f10 \fs17 \cf0 \fi
180 diferencias.
180 3. El trmino de la caducidad se inicia en el
180 momento de la presentacin de la declaracin o
180 de la fecha en que debi presentarse.
180 4. No es susceptible de interrumpirse, pero si de
180 suspenderse.
{\b 3.}{\b Establecimiento}{\b permanente}{\b y}{\b base}{\b fija. }\par
}
{\phpg\posx6015\pvpg\posy3988\absw4382\absh2639 \b \f10 \fs17 \cf0 \b \f10 \fs17
\cf0 Prescripcin{\b0 (art.}{\b0 146}{\b0 C.F.F.) }
{\b0 1.}{\b0 Institucin}{\b0 que}{\b0 genera}{\b0 efectos}{\b0 extintivos}{\
b0 en }
{\b0 relacin}{\b0 a}{\b0 la}{\b0 obligacin}{\b0 fiscal}{\b0 determinada}{\b0
en }
{\b0 cantidad}{\b0 lquida}{\b0 a}{\b0 cargo}{\b0 de}{\b0 sujeto}{\b0 indivi
dualizado}{\b0 o }
{\b0 bien}{\b0 de}{\b0 la}{\b0 obligacin}{\b0 a}{\b0 cargo}{\b0 de}{\b0 la
s}{\b0 autoridades}{\b0 de }
{\b0 devolver}{\b0 las}{\b0 cantidades}{\b0 pagadas}{\b0 indebidamente. }
{\b0 2.}{\b0 La}{\b0 autoridad}{\b0 pierde}{\b0 el}{\b0 derecho}{\b0 a}{\b
0 cobrar}{\b0 un }
{\b0 crdito. }
{\b0 3.}{\b0 El}{\b0 trmino}{\b0 de}{\b0 la}{\b0 prescripcin}{\b0 inicia}{\b
0 desde}{\b0 que }
{\b0 se}{\b0 hace}{\b0 exigible}{\b0 el}{\b0 crdito. }
\par}{\phpg\posx6015\pvpg\posy3988\absw4382\absh2639 \sl-247 \par\b \f10 \fs17 \
cf0 {\b0 4.}{\b0 Es}{\b0 susceptible}{\b0 de}{\b0 interrumpirse}{\b0 y}{\b0

suspenderse. }\par
}
{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \f10 \fs17 \cf0 \f10 \fs17 \cf0
Establecimiento Permanente.- Mencionado ste en la L.I.S.R., se refiere a la fuent
e de riqueza (ingresos)
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 en
el pas MXICO que obtenga el sujeto persona MORAL, o persona FSICA que realice activ
idades
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 mer
cantiles-empresariales, el cual ser el que se gravar segn la L.I.S.R. nicamente cuan
do se
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 enc
uentre en el supuesto legal que determina la ley fiscal correspondiente, concluy
endo que la L.I.S.R.
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 gra
var nicamente el Establecimiento Permanente o Base Fija que se encuentre dentro de
l pas Mxico,
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 ent
endiendo a ste segn lo determina el artculo 42 de la Constitucin de los Estados Unid
os Mexicanos.
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 Bas
e Fija.- En cuanto a este concepto manejado en la L.I.S.R., se refiere exclusiva
mente a la fuente de
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 riq
ueza (ingresos) respecto de Persona FSICA que no realice actividades empresariale
s, sino ms bien
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 pre
ste servicios personales independientes, y que sea sta su fuente de riqueza dentr
o del pas Mxico,
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 segn
lo establecido en el artculo 42 de la Constitucin de los Estados Unidos Mexicanos
.
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 En
cuanto al artculo 1 fraccin I de la L.I.S.R. en la expresin "..cualquiera que sea la
ubicacin de la
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 fue
nte de riqueza de donde procedan.." s se refiere a cualquier parte del mundo.
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 En
cuanto al artculo 1 fraccin III de la Ley en comento, un ejemplo del primer supuest
o que plantea la
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 cit
ada fraccin "...cuando no tengan un establecimiento permanente o base fija en el
pas..", sera el de un
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 ext
ranjero con residencia fiscal en el extranjero, el cual tiene un bien inmueble u
bicado en el territorio
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 nac
ional (Mxico), y lo arrienda a un nacional o extranjero, el primero no tiene, ya
que si bien no tiene un
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 est
ablecimiento permanente, y tampoco est en el supuesto de la Base Fija,{\b S} est t
eniendo una fuente
riqueza dentro del pas Mxico;
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 Aho
ra en cuanto al segundo supuesto planteado en la misma fraccin "...o cuando tenind
olo, dichos
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 ing
resos no sean atribuibles a stos" el mismo ejemplo anterior se puede utilizar slo
que considerando
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 que
el residente en el extranjero s tiene establecimiento permanente o base fija, y
aparte renta el bien
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 inm
ueble mencionado.
{\b 4.}{\b Libros}{\b contables. }
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 Lib
ro.- Conjunto de hojas de papel, generalmente impresas, debidamente encuadernada
s. En Contabilidad
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 se
les llama as, an cuando no hayan sido utilizadas todava sus hojas con impresin algun
a o no hayan
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 sid
o encuadernadas.
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 Hoj
as Sueltas.- Sistema de registro contable que se procesa en mquinas contabilizado
ras y que, por
secuencia no puede tener libros -diario y mayor- encuadernados desde el principi
o. En tales casos las
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 hoj
as sueltas foliadas se llevan a autorizar ante las autoridades recaudadoras y se
encuadernan hasta que
\par}{\phpg\posx1305\pvpg\posy7693\absw9240\absh6892 \sl-240 \f10 \fs17 \cf0 se
han usado en los registros. El libro mayor en estos casos se integra con tarjeta
s en lugar de hojas.
ro de Contabilidad.- Aqul que se destina a registrar las operaciones de una empre
sa. \par
}
ffd8ffe000104a46494600010100000100010000ffdb004300010101010101010101010101010101
01010101010101010101010101010101010101010101010101010101010101010101010101010101
010101010101010101ffdb0043010101010101010101010101010101010101010101010101010101
0101010101010101010101010101010101010101010101010101010101010101010101010101ffc0
001108034a025403012200021101031101ffc4001f00000105010101010101000000000000000001
02030405060708090a0bffc400b5100002010303020403050504040000017d010203000411051221
31410613516107227114328191a1082342b1c11552d1f02433627282090a161718191a2526272829
2a3435363738393a434445464748494a535455565758595a636465666768696a737475767778797a
0101010101010101010000000000000102030405060708090a0bffc400b511000201020404030407
05040400010277000102031104052131061241510761711322328108144291a1b1c109233352f015
6272d10a162434e125f11718191a262728292a35363738393a434445464748494a53545556575859
5a636465666768696a737475767778797a82838485868788898a92939495969798999aa2a3a4a5a6
00ffd9
}}\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \f10 \fs19 \cf0 \f10 \fs1
9 \cf0 Libros Principales.- Aqullos que deben llevarse por mandato de ley. En Mxic
o son: el libro Diario, el libro
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 May
or y el libro de Inventarios y Balances. En algunos casos especiales, el libro d
e Ventas.
ro Diario.- Aqul en que deben registrarse las operaciones de una empresa en el or
den en que
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 aco
ntecen. Tales registros requieren de la utilizacin de principios y procedimientos
de contabilidad como
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 son
la Partida doble, cuantas asientos, etc.
ro Mayor.- Aqul en que se registran las operaciones de una empresa clasificadas d
e acuerdo a la
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 cue
nta que afectan. As una hoja se destina, por ejemplo a bancos y ah se anotarn exclu
sivamente las
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 ope
raciones que afecten a esa cuanta.
ros Auxiliares.- Aqullos que optativamente, llevan las empresas para registrar en
forma detallada las
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 ope
raciones que han sido registradas en los libros principales.
ro de Ingresos y Egresos.- Aqul que se utiliza para el registro simplificado -no
requiere del uso de la
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 par
tida doble- de las operaciones de una empresa. Fiscalmente slo pueden llevarlo aq
uellos causantes
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 exp
resamente autorizados por la ley respectiva. El nombre de este libro es de orige
n eminentemente fiscal,
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 ya
que contablemente no puede identificarse una entrada de dinero con un ingreso, n
i una salida de dinero
un egreso y sucede que en ocasiones lo que se debe registrar son las entradas y
las salidas aun
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 cua
ndo el libro no consigne estos ttulos.

ro de Inventario y Balances.- Aqul en que se debe inscribir anualmente el Balance
, el Estado de
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 Prdi
das y Ganancias, los inventarios de mercancas y materiales con que cierra un ejer
cicio.
Legislacin
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 * Cd
igo Fiscal de la Federacin.
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 * L
ey del Impuesto Sobre la Renta.
{\b 5.}{\b Bibliografa }
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 * J
IMNEZ Gonzlez, A. Lecciones de Derecho Tributario.
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 Ed.
ECASA. 3a.ed. Pp 229-245, 403-411.
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 * B
OETA Vega, A. Derecho Fiscal. Ed. ECASA 1a.ed.
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 Pp.
110-112, 133-137.
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 * F
RANCO Daz, Eduardo M. Diccionario de Contabilidad. Siglo Nuevo Editores, S.A. 4 ed
.
\par}{\phpg\posx1305\pvpg\posy1318\absw9300\absh6460 \sl-240 \f10 \fs19 \cf0 Mxic
o, 1983. \par
}
}

Anonimo - Caducidad, Prescripción, Base Fija, Establecimiento Permanente, y Libros Contables

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Anonimo - Caducidad, Prescripción, Base Fija, Establecimiento Permanente, y Libros Contables

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