{"id":44098,"date":"2024-08-14T08:22:16","date_gmt":"2024-08-14T13:22:16","guid":{"rendered":"https:\/\/politicosaldesnudo.com.mx\/?p=44098"},"modified":"2024-08-14T08:22:16","modified_gmt":"2024-08-14T13:22:16","slug":"multas-fiscales-aplicadas-por-el-sat-bajaron-33-en-la-primera-mitad-del-2024","status":"publish","type":"post","link":"https:\/\/politicosaldesnudo.com.mx\/index.php\/2024\/08\/14\/multas-fiscales-aplicadas-por-el-sat-bajaron-33-en-la-primera-mitad-del-2024\/","title":{"rendered":"Multas fiscales aplicadas por el SAT bajaron 33% en la primera mitad del 2024"},"content":{"rendered":"<p><span style=\"font-size: 14pt;\">Los montos y los porcentajes de las multas fiscales que se cobran est\u00e1n establecidos en la ley.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">El Servicio de Administraci\u00f3n Tributaria (SAT) obtuvo ingresos gracias a la aplicaci\u00f3n de multas fiscales por 9,491.3 millones de pesos en la primera mitad del 2024, una reducci\u00f3n de 32.84% en t\u00e9rminos reales respecto al mismo periodo del a\u00f1o anterior.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Guillermo Mendieta, integrante de la Comisi\u00f3n T\u00e9cnica de Auditor\u00eda Fiscal del Colegio de Contadores P\u00fablicos de M\u00e9xico, dijo que la reducci\u00f3n podr\u00eda atribuirse a las negociaciones que ha llevado a cabo la autoridad con los contribuyentes para disminuir los montos y porcentajes de las multas o bien a que se han llevado a cabo menos auditor\u00edas este a\u00f1o.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Sin embargo, aclar\u00f3 que \u00fanicamente el SAT podr\u00eda explicar las razones por las cuales se han aplicado menos multas.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">El contador Mendieta dijo que las multas son uno de los cuatro accesorios que tiene a su disposici\u00f3n la autoridad cuando aplica un cr\u00e9dito fiscal.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">El primer accesorio es el impuesto a pagar como tal; el segundo es la actualizaci\u00f3n de ese impuesto a pagar, es decir, la inflaci\u00f3n acumulada desde que se debi\u00f3 de haber pagado; el tercero son los recargos, que es una tasa de inter\u00e9s mensual de 1.59% que cobra el SAT por no haber cumplido con el pago, y finalmente las multas, que se cobran \u00fanicamente a partir de actos de fiscalizaci\u00f3n.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">La mayor parte de las multas fiscales aplicadas en el 2024, es decir, 7,835.5 millones de pesos o 82.55% del total, fueron por correcci\u00f3n fiscal, de acuerdo con datos del SAT.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Mientras que 10.97% del total o 1,042.1 millones de pesos fueron multas por infracciones a las disposiciones sobre comercio exterior, y 3.33% o 316.5 millones de pesos fueron por incumplimiento o extemporaneidad a requerimientos del RFC.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Por \u00faltimo, 3.06% del total o 290.7 millones de pesos fueron multas impuestas por entidades federativas, al tiempo que 0.7% restante o 6.6 millones de pesos fueron otros tipo de multas no especificadas.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Los montos y los porcentajes de las multas fiscales que se cobran est\u00e1n establecidos en la ley. 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