{"id":11513,"date":"2023-04-28T12:48:16","date_gmt":"2023-04-28T18:48:16","guid":{"rendered":"https:\/\/www.mgps.com.mx\/?p=11513"},"modified":"2023-04-28T12:48:17","modified_gmt":"2023-04-28T18:48:17","slug":"dictamen-fiscal-sipred","status":"publish","type":"post","link":"https:\/\/www.mgps.com.mx\/en\/dictamen-fiscal-sipred\/","title":{"rendered":"Tax Opinion (SIPRED)"},"content":{"rendered":"<p>By: Andrea Mendoza Molina<\/p>\n\n\n\n<p>Article 32-A of the Federal Tax Code (\u201cC\u00f3digo Fiscal de la Federaci\u00f3n\u201d) establishes the situations in which individuals or legal entities may choose to have their financial statements audited by an authorized public accountant. In accordance with the Tax Authorities (\"Servicio de Administraci\u00f3n Tributaria\") frequently asked questions, the Tax opinion  is considered \u201cthe fundamental basis for granting credibility to the economic information prepared by the management of the companies\u201d[1].<\/p>\n\n\n\n<p>Regarding the abovementioned , the individuals  or legal entities that may choose to file such tax opinion are the following:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Individuals with business activities and legal entities, which have obtained accumulable income greater than $140,315,940.00 MXN,<\/li>\n\n\n\n<li>The value of their assets determined under the terms of the general rules issued for such purpose by the Tax Authorities is greater than $110,849,600.00 MXN or;<\/li>\n\n\n\n<li>At least 300 of their workers have rendered services to them in each of the months of the immediately preceding fiscal year.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-left\">In this regard, individuals who choose to have their financial statements audited must declare it when filing their income tax return and must exercise this option within the 3 months following the end of the fiscal year in the case of legal entities and in April in the case of individuals.<\/p>\n\n\n\n<p>Likewise, article 32-A of the Federal Tax Code establishes that legal entities that in the last fiscal year have declared accumulated income for income tax purposes equal to or greater than $1,779,063,820.00 MXN, as well as those that have shares placed on the stock exchange are required to have their financial statements audited by an authorized public accountant.<\/p>\n\n\n\n<p>Taxpayers who are obligated, as well as those who have chosen to present the tax opinion of the financial statements prepared by a public accountant, must present said tax opinion no later than May 15.<\/p>\n\n\n\n<p><strong>Report on mergers and spin-offs of companies<\/strong><\/p>\n\n\n\n<p>In the case of merger or spin-off of companies, the tax opinion of the financial statements of the merged company, the merging company, the spin-off company , the spun-off company or companies, which were used to carry out the merger or spin-off of companies, as well as those prepared as a result of the merger or spin-off, in mergers or spin-offs occurred on or after January 1, 2023, must be filed by the surviving company in the case of spin-off, the company  that arises as a result of the merger or the spin-off that is designated, no later than March 31 of the year immediately following the year in which the merger or spin-off was carried out.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><a href=\"#_ftnref1\" id=\"_ftn1\">[1]<\/a> <a href=\"https:\/\/www.sat.gob.mx\/empresas\/resultado-busqueda?words=dictamen+fiscal&amp;locale=1462228413195&amp;tipobusqueda=predictiva\">https:\/\/www.sat.gob.mx\/empresas\/resultado-busqueda?words=dictamen+fiscal&amp;locale=1462228413195&amp;tipobusqueda=predictiva#<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Por: Andrea Mendoza Molina El art\u00edculo 32-A del C\u00f3digo Fiscal de la Federaci\u00f3n (\u201cCFF\u201d) establece los supuestos en los cuales las personas f\u00edsicas o morales pueden elegir dictaminar sus estados financieros por contador p\u00fablico autorizado. De conformidad con lo establecido en las preguntas frecuentes del Servicio de Administraci\u00f3n Tributaria (\u201cSAT\u201d), el dictamen se considera \u201cla [&hellip;]<\/p>","protected":false},"author":14,"featured_media":11514,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[99],"tags":[],"class_list":["post-11513","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos","has-thumb"],"jetpack_featured_media_url":"https:\/\/www.mgps.com.mx\/wp-content\/uploads\/2023\/04\/Articulo-AMM-marzo-2023.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.mgps.com.mx\/en\/wp-json\/wp\/v2\/posts\/11513","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mgps.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mgps.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mgps.com.mx\/en\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mgps.com.mx\/en\/wp-json\/wp\/v2\/comments?post=11513"}],"version-history":[{"count":1,"href":"https:\/\/www.mgps.com.mx\/en\/wp-json\/wp\/v2\/posts\/11513\/revisions"}],"predecessor-version":[{"id":11515,"href":"https:\/\/www.mgps.com.mx\/en\/wp-json\/wp\/v2\/posts\/11513\/revisions\/11515"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mgps.com.mx\/en\/wp-json\/wp\/v2\/media\/11514"}],"wp:attachment":[{"href":"https:\/\/www.mgps.com.mx\/en\/wp-json\/wp\/v2\/media?parent=11513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mgps.com.mx\/en\/wp-json\/wp\/v2\/categories?post=11513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mgps.com.mx\/en\/wp-json\/wp\/v2\/tags?post=11513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}