{"id":7422,"date":"2025-03-05T17:36:09","date_gmt":"2025-03-05T23:36:09","guid":{"rendered":"https:\/\/fjm-sa.com\/?p=7422"},"modified":"2025-03-05T17:36:09","modified_gmt":"2025-03-05T23:36:09","slug":"sat-invita-a-las-empresas-a-presentar-a-tiempo-su-declaracion-anual","status":"publish","type":"post","link":"https:\/\/fjm-sa.com\/?p=7422","title":{"rendered":"SAT Invita a las Empresas a Presentar a Tiempo su Declaraci\u00f3n Anual"},"content":{"rendered":"\n<p><br>El Servicio de Administraci\u00f3n Tributaria (SAT) ha implementado mejoras significativas en los formularios de la Declaraci\u00f3n Anual de empresas para el ejercicio fiscal de 2024. Estas mejoras tienen como objetivo facilitar a las y los contribuyentes el cumplimiento de sus obligaciones fiscales. Desde el 1 de enero y hasta el 31 de marzo, las empresas deben presentar su Declaraci\u00f3n Anual, la cual cuenta con precarga de informaci\u00f3n en varios rubros importantes.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/fjm-sa.com\/wp-content\/uploads\/2025\/03\/Declaracion-Anual-1024x1024.jpg\" alt=\"\" class=\"wp-image-7423\" srcset=\"https:\/\/fjm-sa.com\/wp-content\/uploads\/2025\/03\/Declaracion-Anual-1024x1024.jpg 1024w, https:\/\/fjm-sa.com\/wp-content\/uploads\/2025\/03\/Declaracion-Anual-300x300.jpg 300w, https:\/\/fjm-sa.com\/wp-content\/uploads\/2025\/03\/Declaracion-Anual-150x150.jpg 150w, https:\/\/fjm-sa.com\/wp-content\/uploads\/2025\/03\/Declaracion-Anual-768x768.jpg 768w, https:\/\/fjm-sa.com\/wp-content\/uploads\/2025\/03\/Declaracion-Anual.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Entre las modificaciones m\u00e1s destacadas se encuentran:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gastos: <\/strong>Se ha incluido un campo denominado &#8220;Devoluciones, descuentos y bonificaciones&#8221;, que contiene la precarga del Comprobante Fiscal Digital por Internet (CFDI) de tipo ingresos y egresos con m\u00e9todo de pago en una sola exhibici\u00f3n (PUE) y pago en parcialidades o diferido (PPD).<\/li>\n\n\n\n<li><strong>Participaci\u00f3n de los Trabajadores en las Utilidades (PTU) pagada: <\/strong>Se agreg\u00f3 el campo &#8220;PTU no deducible&#8221;.<\/li>\n\n\n\n<li><strong>Remanentes de las p\u00e9rdidas fiscales de ejercicios anteriores:<\/strong> Se mantiene la funcionalidad para agregar informaci\u00f3n de los ejercicios de 2014 a 2023.<\/li>\n\n\n\n<li><strong>R\u00e9gimen Simplificado de Confianza (RESICO):<\/strong> Las personas morales inscritas en este r\u00e9gimen que est\u00e9n en proceso de liquidaci\u00f3n pueden encontrar el campo &#8220;N\u00f3mina deducible de periodos anteriores&#8221;, que incluye la n\u00f3mina acumulada correspondiente al periodo de liquidaci\u00f3n.<\/li>\n<\/ul>\n\n\n\n<p>Para realizar el env\u00edo de la declaraci\u00f3n a trav\u00e9s del Portal del SAT en sat.gob.mx, es necesario contar con la firma electr\u00f3nica (e.firma) activa. Adem\u00e1s, se recomienda estar al corriente con las declaraciones de pagos provisionales, las declaraciones anuales del ISR de ejercicios anteriores, y las declaraciones de retenciones de pagos realizados por arrendamiento, honorarios, RESICO de personas f\u00edsicas, sueldos y salarios, asimilados y dividendos.<\/p>\n\n\n\n<p><br><strong>Recomendaci\u00f3n de Grupo Comercial FJM<\/strong><br>Grupo Comercial FJM, expertos en soporte TI y desarrollos perif\u00e9ricos a la medida para los sistemas de ASPEL, recomienda a las empresas utilizar el software contable Aspel COI para cumplir con sus obligaciones fiscales de manera eficiente y oportuna. Aspel COI es una herramienta integral que simplifica la preparaci\u00f3n de la Declaraci\u00f3n Anual, asegurando la precisi\u00f3n de los c\u00e1lculos y manteniendo organizada la informaci\u00f3n financiera.<\/p>\n\n\n\n<p><br><strong>Beneficios de Aspel COI<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Eficiencia: <\/strong>Agiliza la presentaci\u00f3n de la Declaraci\u00f3n Anual verificando con unos clics la informaci\u00f3n precargada del sistema del SAT.<\/li>\n\n\n\n<li><strong>Exactitud:<\/strong> Asegura la precisi\u00f3n de los c\u00e1lculos para la Declaraci\u00f3n Anual de impuestos.<\/li>\n\n\n\n<li><strong>Organizaci\u00f3n: <\/strong>Mantiene organizada la informaci\u00f3n de ingresos, deducciones, gastos y dem\u00e1s registros financieros.<\/li>\n\n\n\n<li><strong>Cumplimiento fiscal:<\/strong> Facilita el cumplimiento de las disposiciones fiscales vigentes.<\/li>\n<\/ul>\n\n\n\n<p>Para m\u00e1s informaci\u00f3n y asesor\u00eda sobre c\u00f3mo utilizar Aspel COI, contactanos.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Servicio de Administraci\u00f3n Tributaria (SAT) ha implementado mejoras significativas en los formularios de la Declaraci\u00f3n Anual de empresas para el ejercicio fiscal de 2024. Estas mejoras tienen como objetivo facilitar a las y los contribuyentes el cumplimiento de sus obligaciones fiscales. Desde el 1 de enero y hasta el 31 de marzo, las empresas [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7422","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SAT Invita a las Empresas a Presentar a Tiempo su Declaraci\u00f3n Anual - FJM<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fjm-sa.com\/?p=7422\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SAT Invita a las Empresas a Presentar a Tiempo su Declaraci\u00f3n Anual - FJM\" \/>\n<meta property=\"og:description\" content=\"El Servicio de Administraci\u00f3n Tributaria (SAT) ha implementado mejoras significativas en los formularios de la Declaraci\u00f3n Anual de empresas para el ejercicio fiscal de 2024. 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