Please use this identifier to cite or link to this item: http://hdl.handle.net/20.500.12984/4670
Title: Régimen de incorporación fiscal
Keywords: Taxes
régimen fiscal
SAT
Derecho
régimen fiscal
Publisher: UNIVERSIDAD DE SONORA
Description: The document explains the Tax Incorporation Regime (RIF) which according to the SAT aims to bring together in a single body to taxpayers with related characteristics with the objective that after a certain period will be incorporated into the general scheme of the Income Tax Act, and concluded that "who designed the RIF, extinguished the (REPECOS) "human" problem, but affecting to the really small taxpayer that at the end......it will mean ... higher expenditure more than economic benefit to the SAT.
En el documento se explica en que consiste el Régimen de Incorporacion Fiscal RIF conforme al cual el SAT pretende juntar en un solo cuerpo a contribuyentes con características afines con el objetivo de que transcurrido cierto plazo se incorporen al régimen general de la Ley del Impuesto sobre la Renta. Se concluye "quien diseñó el RIF dio término al problema "humano" que afectaba al Régimen de Pequeños Contribuyentes (REPECOS), pero complicó al verdadero contribuyente pequeño que al final......significará al SAT ... mayor gasto que beneficio económico.
URI: http://hdl.handle.net/20.500.12984/4670
Other Identifiers: https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/47
10.36796/biolex.v15i0.47
Appears in Collections:REVISTA BIOLEX REVISTA JURÍDICA DEL DEPARTAMENTO DE DERECHO

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