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14118882
Articulo 47cff
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Flowchart on Articulo 47cff, created by araceli sol on 10/06/2018.
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araceli sol
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araceli sol
almost 6 years ago
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ARTICULO 47 CFF
Las autoridades fiscales deberán
Concluir anticipadamente las visitas domiciliarias
Cuando el visitado opte por dictaminar sus estados financieros.
Por contador público autorizado.
Se deberá levantar acta que señale la razón de tal hecho.
Esto no aplicara:
Cuando a juicio de las autoridades fiscales no sea suficiente para conocer la situación fiscal
Cuando no presente dentro de los plazos del 53-A CFF
En el dictamen exista abstención de opinión, opinión negativa o salvedades,
El dictamen se presente fuera de los plazos previstos
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