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14119580
ARTÍCULO 91-A CFF
Description
Mind Map on ARTÍCULO 91-A CFF, created by Rachel Chapul Sandoval on 10/06/2018.
Mind Map by
Rachel Chapul Sandoval
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Created by
Rachel Chapul Sandoval
about 6 years ago
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Resource summary
ARTÍCULO 91-A CFF
Son infracciones relacionadas con el dictamen de Edos. Fin cuando:
El C.P. que dictamina no observe la omisión de contribuciones recaudadas, retenidas, trasladadas y propias del contribuyente
Cuando dichas omisiones se vinculen con el incumplimiento de las NIA
Que regulen la capacidad, independencia e imparcialidad profesional del C.P.
No se incurrirá en infracción cuando dichas omisiones
No supere el 10% de las contribuciones recaudadas, retenidas o trasladadas o el 15% tratandose de las propias.
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