[et_pb_section fb_built=\u00bb1″ _builder_version=\u00bb4.20.0″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_row _builder_version=\u00bb4.20.0″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.20.0″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_text _builder_version=\u00bb4.20.0″ _module_preset=\u00bbdefault\u00bb text_font=\u00bbArial||||||||\u00bb text_font_size=\u00bb22px\u00bb text_line_height=\u00bb1.8em\u00bb hover_enabled=\u00bb0″ global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb sticky_enabled=\u00bb0″]<\/p>\n
Pago de recargos por diferencias derivadas de la aplicaci\u00f3n de un coeficiente menor en pagos provisionales.<\/strong><\/p>\n <\/strong><\/p>\n <\/strong><\/p>\n <\/strong><\/p>\n Regla miscel\u00e1nea\u00a03.1.24.<\/b>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Para los efectos del art\u00edculo 14, s\u00e9ptimo p\u00e1rrafo, inciso b) de la Ley del ISR, el pago de\u00a0recargos<\/span><\/strong>, en lugar<\/strong><\/span> de realizarse mediante la presentaci\u00f3n de declaraciones\u00a0complementarias de pagos provisionales, se realizar\u00e1<\/strong><\/span> mediante la declaraci\u00f3n anual que se\u00a0presente en t\u00e9rminos de lo dispuesto en el art\u00edculo 9 de la Ley del ISR, debi\u00e9ndose cubrir\u00a0los recargos<\/strong><\/span> correspondientes desde la fecha en que debi\u00f3 presentarse cada pago\u00a0provisional<\/strong><\/span> hasta la presentaci\u00f3n de la mencionada declaraci\u00f3n anual, utilizando el\u00a0coeficiente que debi\u00f3 haber aplicado el contribuyente en el momento de efectuar los pagos\u00a0provisionales<\/strong><\/span>.<\/p>\n LISR 9, 14<\/em><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" Pago de recargos por diferencias derivadas de la aplicaci\u00f3n de un coeficiente menor en pagos provisionales. Regla miscel\u00e1nea\u00a03.1.24.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Para los efectos del art\u00edculo 14, s\u00e9ptimo p\u00e1rrafo, inciso b) de la Ley del ISR, el pago de\u00a0recargos, en lugar de realizarse mediante la presentaci\u00f3n de declaraciones\u00a0complementarias de pagos provisionales, se realizar\u00e1 mediante la declaraci\u00f3n anual que se\u00a0presente […]<\/p>\n","protected":false},"author":1,"featured_media":561,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,5],"tags":[],"class_list":["post-525","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-asesoria-fiscal","category-servicios-contables"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/avilavera.com\/wp-content\/uploads\/2023\/12\/Diferencia-de-Pagos-provisionales-por-CU-menor-scaled.jpg","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/posts\/525","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/comments?post=525"}],"version-history":[{"count":10,"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/posts\/525\/revisions"}],"predecessor-version":[{"id":634,"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/posts\/525\/revisions\/634"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/media\/561"}],"wp:attachment":[{"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/media?parent=525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/categories?post=525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/tags?post=525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}