{"id":39503,"date":"2022-10-19T18:58:19","date_gmt":"2022-10-19T23:58:19","guid":{"rendered":"http:\/\/losperiodistas.com.mx\/portal\/?p=39503"},"modified":"2022-10-19T18:58:21","modified_gmt":"2022-10-19T23:58:21","slug":"oceanografia-debera-pagar-al-sat-1281-millones-de-pesos-tfja-el-economista","status":"publish","type":"post","link":"https:\/\/losperiodistas.com.mx\/portal\/oceanografia-debera-pagar-al-sat-1281-millones-de-pesos-tfja-el-economista\/","title":{"rendered":"Oceanograf\u00eda deber\u00e1 pagar al SAT 1,281 millones de pesos: TFJA | El Economista"},"content":{"rendered":"\n

La magistrada Luz Mar\u00eda Anaya Dom\u00ednguez, quien present\u00f3 el proyect\u00f3, declar\u00f3 infundados los argumentos de la empresa Oceanograf\u00eda acerca de que el Servicio de Administraci\u00f3n Tributaria\u00a0no cumpli\u00f3 con el plazo establecido para determinar el cr\u00e9dito fiscal.<\/p>\n\n\n\n

\"\"
Foto EE: Archivo<\/figcaption><\/figure>\n\n\n\n

BEL\u00c9N SALD\u00cdVAR \/ EL ECONOMISTA<\/p>\n\n\n\n

La empresa Oceanograf\u00eda<\/strong> deber\u00e1 pagar al Servicio de Administraci\u00f3n Tributaria<\/strong> (SAT<\/strong>) un cr\u00e9dito fiscal, correspondiente al 2009, de acuerdo con la resoluci\u00f3n del Tribunal Federal de Justicia Administrativa (TFJA).<\/p>\n\n\n\n

De forma un\u00e1nime, el Pleno de la\u00a0Sala Superior del TFJA<\/strong>\u00a0consider\u00f3 que Oceanograf\u00eda deber\u00e1 pagar al fisco poco m\u00e1s de 1,281 millones de pesos por concepto de\u00a0Impuesto sobre la Renta<\/strong>\u00a0(ISR), as\u00ed como otros conceptos.<\/p>\n\n\n\n

La magistrada Luz Mar\u00eda Anaya Dom\u00ednguez, quien present\u00f3 el proyect\u00f3, declar\u00f3 infundados los argumentos de la empresa Oceanograf\u00eda<\/a> <\/strong>acerca de que el \u00f3rgano recaudador no cumpli\u00f3 con el plazo establecido para determinar el cr\u00e9dito fiscal.<\/p>\n\n\n\n

\u201cSe resuelve infundado el concepto de impugnaci\u00f3n a trav\u00e9s del cual la parte actora argumenta que se violan los art\u00edculos 67 y 146 del C\u00f3digo Fiscal de la Federaci\u00f3n, en virtud de que a su consideraci\u00f3n (de Oceanograf\u00eda) caducaron las facultades de comprobaci\u00f3n de la autoridad para determinar el cr\u00e9dito fiscal y oper\u00f3 la figura de prescripci\u00f3n respectivamente\u201d, explic\u00f3 al pleno la magistrada.<\/p>\n\n\n\n

Explic\u00f3 que lo anterior es infundado ya que transcurrieron cinco a\u00f1os ocho meses y 14 d\u00edas desde la primera notificaci\u00f3n y posterior investigaci\u00f3n, por lo que se cumpli\u00f3 con el plazo establecido por la ley.<\/p>\n\n\n\n

kg<\/p>\n\n\n\n

Fuente: https:\/\/www.eleconomista.com.mx\/sectorfinanciero\/Oceanografia-debera-pagar-al-SAT-1281-millones-de-pesos-TFJA-20221019-0092.html<\/p>\n","protected":false},"excerpt":{"rendered":"

La magistrada Luz Mar\u00eda Anaya Dom\u00ednguez, quien present\u00f3 el proyect\u00f3, declar\u00f3 infundados los argumentos de la empresa Oceanograf\u00eda acerca de […]<\/p>\n","protected":false},"author":1,"featured_media":39504,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[8],"tags":[13293,13292,2759],"class_list":["post-39503","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-isr","tag-oceanografia","tag-sat"],"_links":{"self":[{"href":"https:\/\/losperiodistas.com.mx\/portal\/wp-json\/wp\/v2\/posts\/39503","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/losperiodistas.com.mx\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/losperiodistas.com.mx\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/losperiodistas.com.mx\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/losperiodistas.com.mx\/portal\/wp-json\/wp\/v2\/comments?post=39503"}],"version-history":[{"count":1,"href":"https:\/\/losperiodistas.com.mx\/portal\/wp-json\/wp\/v2\/posts\/39503\/revisions"}],"predecessor-version":[{"id":39505,"href":"https:\/\/losperiodistas.com.mx\/portal\/wp-json\/wp\/v2\/posts\/39503\/revisions\/39505"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/losperiodistas.com.mx\/portal\/wp-json\/wp\/v2\/media\/39504"}],"wp:attachment":[{"href":"https:\/\/losperiodistas.com.mx\/portal\/wp-json\/wp\/v2\/media?parent=39503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/losperiodistas.com.mx\/portal\/wp-json\/wp\/v2\/categories?post=39503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/losperiodistas.com.mx\/portal\/wp-json\/wp\/v2\/tags?post=39503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}