[Download ebook] Reacute;gimen de incorporacioacute;n fiscal. 2016: Personas fiacute;sicas (Spanish Edition)


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Reacute;gimen de incorporacioacute;n fiscal. 2016: Personas fiacute;sicas (Spanish Edition)

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Author : Joseacute; Peacute;rez Chaacute;vez, Raymundo Fol Olguiacute;n
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Description : El reacute;gimen de incorporacioacute;n fiscal (RIF) es aplicable a las personas fiacute;sicas que cumplan con los requisitos siguientes: 1. Realicen uacute;nicamente actividades empresariales. 2. Que enajenen bienes o presten servicios por los que no se requiera de tiacute;tulo profesional para su realizacioacute;n. 3. Que los ingresos propios de su actividad empresarial obtenidos en el ejercicio inmediato anterior (2015), no hubieran excedido de $2’000,000.00. El reacute;gimen de incorporacioacute;n fiscal que se establece en la Ley del ISR sustituyoacute; al reacute;gimen intermedio de las actividades empresariales, y al reacute;gimen de pequentilde;os contribuyentes, que estuvieron vigentes hasta el 31 de diciembre de 2013. Los contribuyentes que optaron a partir del ejercicio de 2014, u opten a partir del ejercicio de 2016, por aplicar lo dispuesto en este reacute;gimen fiscal, soacute;lo podraacute;n permanecer en el mismo durante un maacute;ximo de 10 ejercicios fiscales consecutivos. Una vez concluido dicho periodo, es decir, a partir del deacute;cimo primer ejercicio fiscal, deberaacute;n tributar conforme al reacute;gimen general de las personas fiacute;sicas con actividades empresariales y profesionales. En esta edicioacute;n se destaca lo siguiente: 1. El procedimiento para presentar las declaraciones bimestrales definitivas de impuestos federales. 2. Los lineamientos del Decreto por el que se ampliacute;an los beneficios fiscales a los contribuyentes del RIF, publicado en el Diario Oficial de la Federacioacute;n (DOF) el 11 de marzo de 2015, el cual entroacute; en vigor el mismo 11 de marzo de 2015. 3. Un marco teoacute;rico y casos praacute;cticos del artiacute;culo 23 del Decreto por el que se expide la Ley de Ingresos de la Federacioacute;n para el Ejercicio Fiscal de 2016, publicado en el DOF el 18 de noviembre de 2015, el cual entroacute; en vigor el 1o. de enero de 2016.

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