{"id":2746,"date":"2022-08-08T07:00:55","date_gmt":"2022-08-08T14:00:55","guid":{"rendered":"https:\/\/hnfiscal.com\/?p=2746"},"modified":"2022-08-08T07:02:41","modified_gmt":"2022-08-08T14:02:41","slug":"cartas-invitacion-emitidas-por-el-sat-nomina","status":"publish","type":"post","link":"https:\/\/hnfiscal.com\/en\/2022\/08\/08\/cartas-invitacion-emitidas-por-el-sat-nomina\/","title":{"rendered":"Cartas Invitaci\u00f3n emitidas por el SAT (n\u00f3mina)"},"content":{"rendered":"

En la actualidad se ha incrementado el volumen de cartas invitaci\u00f3n emitidas por el SAT a trav\u00e9s del Buz\u00f3n Tributario<\/strong> lo cual deriva del cruce de informaci\u00f3n electr\u00f3nica entre lo manifestado a trav\u00e9s del XML contra lo efectivamente enterado a la autoridad.<\/p>\n

En este sentido es importante que como contribuyente se tenga claro cu\u00e1l es el proceso a seguir para efecto de desvirtuar las diferencias se\u00f1aladas por la autoridad. A continuaci\u00f3n, te brindamos una serie de puntos a considerar:<\/p>\n

    \n
  1. Analiza a detalle las diferencias que la autoridad se\u00f1ala como discrepancia entre lo se\u00f1alado en el XML contra lo efectivamente enterado.<\/li>\n
  2. Se debe de considerar que los montos mensuales acumulados en la Carta Invitaci\u00f3n se realizan en funci\u00f3n a la fecha de pago manifestada en el timbrado de la n\u00f3mina.<\/li>\n
  3. Atiende la carta invitaci\u00f3n a trav\u00e9s del Buz\u00f3n Tributario por medio de un escrito libre el cual podr\u00e1s documentar: comprobantes de pago, declaraciones presentadas, papeles de trabajo, etc.<\/li>\n
  4. De las diferencias identificadas por la autoridad podr\u00edan resultar lo siguiente:<\/li>\n<\/ol>\n
      \n
    • Diferencias que s\u00ed proceden: ante tal situaci\u00f3n el contribuyente deber\u00e1 proceder a efectuar el pago complementario.<\/li>\n
    • Diferencias improcedentes: los supuestos pueden ser varios entre los cuales destacan: desfase entre un mes y otro en el entero de ISR, errores por parte de la autoridad, CFDI no cancelados, CFDI con fecha incorrecta de pago, entre otros.<\/li>\n<\/ul>\n

      De tratarse de CFDI con inconsistencias hay que prever que el per\u00edodo de correcci\u00f3n de ejercicios 2021 concluy\u00f3 el pasado mes de febrero de 2022.<\/p>\n

      Con independencia al motivo de la diferencia se sugiere realizar la aclaraci\u00f3n correspondiente.<\/p>\n

        \n
      1. Se deben atender dentro de los quince d\u00edas posteriores a la recepci\u00f3n.<\/li>\n
      2. Una vez enviada la aclaraci\u00f3n se sugiere estar al pendiente del buz\u00f3n tributario ya que la autoridad puede requerirnos informaci\u00f3n adicional.<\/li>\n
      3. La autoridad comunicar\u00e1 si la aclaraci\u00f3n ha sido exitosa con lo cual se cerrar\u00e1 el proceso de la solicitud. En ocasiones no se emite respuesta por parte de la autoridad.<\/li>\n<\/ol>\n

        Evita este tipo de cartas invitaci\u00f3n y establece controles internos que te permitan tener la certeza de lo que emites a trav\u00e9s del timbrado por concepto de ISR sea el efectivamente enterado. Ante esta necesidad y tomando en cuenta los desfases de pago que se crean en la n\u00f3mina, te sugerimos lo siguiente:<\/p>\n

          \n
        1. Emitir el timbrado de manera oportuna.<\/li>\n
        2. La fecha de pago se\u00f1alada en el timbrado debe de coincidir con la fecha que aparece en el estado de cuenta bancario.<\/li>\n
        3. Elabora un papel de trabajo en el cual identifiques con claridad aquellos pagos que, si bien los tienes afectados en n\u00f3minas, pero se encuentran pendientes de pago\/timbrado o inclusive se timbr\u00f3 en un mes diferente al que fue afectado en la n\u00f3mina.<\/li>\n
        4. No emitas timbrado de pagos que a\u00fan no se realizan (finiquitos, PTU, etc.)<\/li>\n
        5. Realiza conciliaciones oportunas:<\/li>\n<\/ol>\n
            \n
          • Lo efectivamente timbrado vs lo efectivamente pagado<\/li>\n
          • Visor de n\u00f3minas vs lo timbrado<\/li>\n<\/ul>\n

            Manteniendo estas actividades en orden y actualizadas podr\u00e1s evitar en gran medida las cartas invitaci\u00f3n que la autoridad ha venido emitiendo.<\/p>","protected":false},"excerpt":{"rendered":"

            En la actualidad se ha incrementado el volumen de cartas invitaci\u00f3n emitidas por […]<\/p>\n","protected":false},"author":94,"featured_media":2749,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"right-sidebar","site-content-layout":"content-boxed-container","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[24],"tags":[48,28],"class_list":["post-2746","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-seguridad-social-y-nominas","tag-buzon-tributario","tag-sat"],"yoast_head":"\nCartas Invitaci\u00f3n emitidas por el SAT (n\u00f3mina) - 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