{"id":2060,"date":"2022-01-14T03:10:09","date_gmt":"2022-01-14T09:10:09","guid":{"rendered":"https:\/\/rtydc.mkt360grados.com\/?p=2060"},"modified":"2024-08-08T19:24:06","modified_gmt":"2024-08-09T01:24:06","slug":"nueva-obligacion-relacionada","status":"publish","type":"post","link":"https:\/\/rivtrev.com\/en\/nueva-obligacion-relacionada\/","title":{"rendered":"Nueva obligaci\u00f3n relacionada"},"content":{"rendered":"
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tNueva obligaci\u00f3n relacionada con el beneficiario controlador\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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14 de Enero de 2022<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tNew obligation related to the controlling beneficiary\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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De acuerdo a las diversas reformas fiscales vigentes a partir del 1 de enero de 2022, es indispensable comentar sobre la nueva obligaci\u00f3n relacionada con la figura del beneficio controlador.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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El art\u00edculo 32-B Ter del C\u00f3digo Fiscal de la Federaci\u00f3n, contempla la obligaci\u00f3n para las personas morales, fiduciarias, fideicomitentes o fideicomisarios, as\u00ed como las partes contratantes o integrantes, de obtener y conservar, como parte de su contabilidad, la informaci\u00f3n fidedigna, completa y actualizada de sus\u00a0beneficiarios controladores.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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La autoridad que requerir\u00e1 la informaci\u00f3n de los beneficiarios controladores ser\u00e1, el Servicio de Administraci\u00f3n Tributaria, para lo cual se le dar\u00e1 al obligado, un plazo de solamente 15 d\u00edas para exhibirla.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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En caso de incumplimiento, esto puede generar la imposici\u00f3n de multas considerables por su cuant\u00eda, as\u00ed como una opini\u00f3n de cumplimiento de obligaciones fiscales en sentido negativo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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En Rivadeneyra, Trevi\u00f1o y de Campo, S.C. estamos preparados para apoyarlos en el cumplimiento de las nuevas obligaciones descritas y evitar contingencias, cabe mencionar que dentro de nuestro equipo de trabajo contamos con un\u00a0Oficial de Cumplimiento, Auditor externo certificado en materia de prevenci\u00f3n de operaciones con recursos de procedencia il\u00edcita y financiamiento al terrorismo registrado\u00a0<\/u><\/em>ante la CNBV que estar\u00e1 involucrado en el proyecto.<\/u><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Este documento es de car\u00e1cter informativo, su contenido no debe considerarse como un consejo u opini\u00f3n legal.<\/p>

Nos ponemos a su disposici\u00f3n para preguntas, dudas o comentarios.<\/p><\/div><\/div>

\u00a0

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Atentamente,<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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In accordance with the various tax reforms in effect as of January 1st, 2022, it is essential to comment on the new obligation related to the figure of the controlling benefit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Article 32-B Ter of the Federal Tax Code requires corporations, fiduciaries, settlors or trustees, as well as the contracting parties or members, to obtain and keep, as part of their accounting, reliable, complete and updated information on their\u00a0controlling beneficiaries.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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The authority that will require the information from the controlling beneficiaries will be the Tax Administration Service (Servicio de Administraci\u00f3n Tributaria), for which the obligor will be given only 15 days to submit it.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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In case of non-compliance, this may generate the imposition of considerable fines due to its amount, as well as a negative opinion of compliance with tax obligations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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In Rivadeneyra, Trevi\u00f1o and de Campo S.C. We are prepared to support them in order to avoid any breach that could cause any sanction, as well as clarify any doubts that may be generated in this regard. Within our work team we have a\u00a0Compliance Officer, an external auditor certified in the prevention of operations with resources of illicit origin and financing of terrorism registered<\/u><\/em>\u00a0with the CNBV.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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This document was prepared for informational purposes. The content should not be construed as legal advice or opinion.<\/p>

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We are at your disposal for questions, doubts or comments.<\/p>

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Sincerely,<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Rivadeneyra, Trevi\u00f1o y de Campo
Regulatory Law<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tVidaur Mora Espinosa\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t

\n\t\t\t\t\t\tvmora@rtydc.com\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tIvann Ferrer Toledo\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t

\n\t\t\t\t\t\tiferrer@rtydc.com\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tJes\u00fas Echegaray Cabrera\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t

\n\t\t\t\t\t\tjchegaray@rtydc.com\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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COMPARTE este boletin
en tus redes sociales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    \n
  • \n
    \n \n <\/i> \n <\/div>\n <\/li>\n
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    \n \n <\/i> \n <\/div>\n <\/li>\n <\/ul>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

    Nueva obligaci\u00f3n relacionada con el beneficiario controlador 14 de Enero de 2022 New obligation related to the controlling beneficiary De acuerdo a las diversas reformas fiscales vigentes a partir del 1 de enero de 2022, es indispensable comentar sobre la nueva obligaci\u00f3n relacionada con la figura del beneficio controlador. El art\u00edculo 32-B Ter del C\u00f3digo […]<\/p>","protected":false},"author":4,"featured_media":1333,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[12],"tags":[],"class_list":["post-2060","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletines","entry","has-media"],"acf":[],"_links":{"self":[{"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/posts\/2060","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/comments?post=2060"}],"version-history":[{"count":7,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/posts\/2060\/revisions"}],"predecessor-version":[{"id":3615,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/posts\/2060\/revisions\/3615"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/media\/1333"}],"wp:attachment":[{"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/media?parent=2060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/categories?post=2060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/tags?post=2060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}