{"id":21648,"date":"2023-08-25T17:05:57","date_gmt":"2023-08-25T17:05:57","guid":{"rendered":"https:\/\/imcpnoreste.org.mx\/?p=21648"},"modified":"2026-03-24T20:29:10","modified_gmt":"2026-03-24T20:29:10","slug":"novedades-fiscales-en-materia-tributaria-sobre-impuesto-al-valor-agregado-y-juicio-contencioso-administrativo-federal","status":"publish","type":"post","link":"https:\/\/imcpnoreste.org.mx\/index.php\/2023\/08\/25\/novedades-fiscales-en-materia-tributaria-sobre-impuesto-al-valor-agregado-y-juicio-contencioso-administrativo-federal\/","title":{"rendered":"Novedades fiscales en materia tributaria sobre Impuesto al Valor Agregado, y juicio contencioso administrativo federal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"21648\" class=\"elementor elementor-21648\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f150546 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"f150546\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-527475e\" data-id=\"527475e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62b79e0 elementor-widget elementor-widget-spacer\" data-id=\"62b79e0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9685d73 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"9685d73\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-81ac617\" data-id=\"81ac617\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52df073 elementor-widget elementor-widget-text-editor\" data-id=\"52df073\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>|<\/strong>\u00a0 \u00a0FISCAL NORESTE<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e47b54 elementor-widget elementor-widget-heading\" data-id=\"2e47b54\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Novedades fiscales en materia tributaria sobre Impuesto al Valor Agregado, y juicio contencioso administrativo federal<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43f2bac elementor-widget elementor-widget-text-editor\" data-id=\"43f2bac\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/2024\/07\/05\/iccpch\/\">Inicio<\/a> &gt; <a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/publicaciones\/\">Publicaciones<\/a> &gt; <a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/publicaciones\/recursos-multimedia\/\">Recursos multimedia<\/a> &gt; Novedades fiscales en materia tributaria sobre Impuesto al Valor Agregado, y juicio contencioso administrativo federal<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c44cabb elementor-widget elementor-widget-text-editor\" data-id=\"c44cabb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Publicado el 25 de agosto de 2023.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a286792 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"a286792\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2a1a26f\" data-id=\"2a1a26f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bbe267d elementor-aspect-ratio-169 elementor-widget elementor-widget-video\" data-id=\"bbe267d\" data-element_type=\"widget\" data-settings=\"{&quot;video_type&quot;:&quot;hosted&quot;,&quot;show_image_overlay&quot;:&quot;yes&quot;,&quot;image_overlay&quot;:{&quot;url&quot;:&quot;https:\\\/\\\/imcpnoreste.org.mx\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/01-Viernes-Juridico-2023-03-2023-08-25-Asistente-Virtual-de-Comision-Fiscal.jpg&quot;,&quot;id&quot;:6074,&quot;alt&quot;:&quot;&quot;,&quot;source&quot;:&quot;library&quot;},&quot;lightbox&quot;:&quot;yes&quot;,&quot;controls&quot;:&quot;yes&quot;,&quot;aspect_ratio&quot;:&quot;169&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"e-hosted-video elementor-wrapper elementor-open-lightbox\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed-image-overlay\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox=\"{&quot;type&quot;:&quot;video&quot;,&quot;videoType&quot;:&quot;hosted&quot;,&quot;url&quot;:&quot;https:\\\/\\\/imcpnoreste.org.mx\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/21-2023-08-25-Viernes-Juridico-Asistente-Virtual-de-Comision-Fiscal.mp4&quot;,&quot;modalOptions&quot;:{&quot;id&quot;:&quot;elementor-lightbox-bbe267d&quot;,&quot;entranceAnimation&quot;:&quot;&quot;,&quot;entranceAnimation_tablet&quot;:&quot;&quot;,&quot;entranceAnimation_mobile&quot;:&quot;&quot;,&quot;videoAspectRatio&quot;:&quot;169&quot;},&quot;videoParams&quot;:{&quot;controls&quot;:&quot;&quot;,&quot;controlsList&quot;:&quot;nodownload&quot;,&quot;poster&quot;:&quot;https:\\\/\\\/imcpnoreste.org.mx\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/21-2023-08-25-Viernes-Juridico-Asistente-Virtual-de-Comision-Fiscal.jpg&quot;}}\">\n\t\t\t\t\t\t\t\t\t\t\t<img width=\"1500\" height=\"1500\" src=\"https:\/\/imcpnoreste.org.mx\/wp-content\/uploads\/2024\/03\/01-Viernes-Juridico-2023-03-2023-08-25-Asistente-Virtual-de-Comision-Fiscal.jpg\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-custom-embed-play\" role=\"button\">\n\t\t\t\t\t\t\t<i class=\"eicon-play\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t\t<span class=\"elementor-screen-only\">Reproducir video<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-8c3f7dd\" data-id=\"8c3f7dd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-281e66f elementor-widget elementor-widget-text-editor\" data-id=\"281e66f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div dir=\"auto\">El asistente virtual con inteligencia artificial de la Comisi\u00f3n Fiscal Regional de la Zona Noreste del IMCP informa lo relevante en materia tributaria por la Suprema Corte de Justicia de la Naci\u00f3n<\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2552570 elementor-widget elementor-widget-text-editor\" data-id=\"2552570\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Impuesto al Valor Agregado (IVA): La tasa del 0% de IVA es aplicable a la contraprestaci\u00f3n de servicios por comisi\u00f3n, \u00fanicamente cuando se trate de la exportaci\u00f3n de bienes o servicios que tengan verificativo en el extranjero.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e62fa5d elementor-widget elementor-widget-text-editor\" data-id=\"e62fa5d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Fuente: Tesis Aislada Administrativa. D\u00e9cimo Tribunal Colegiado en materia administrativa del Primer Circuito.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8273127 elementor-widget elementor-widget-text-editor\" data-id=\"8273127\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>En lo que respecta al criterio jur\u00eddico, el Tribunal Colegiado de Circuito determina que aplicable la tasa del 0% prevista en el art\u00edculo 29, fracci\u00f3n 2, inciso d, de la Ley del Impuesto al Valor Agregado, siempre y cuando las contraprestaciones cobradas a residentes en el extranjero, sin establecimiento permanente en M\u00e9xico, provengan de servicios exportados que tengan verificativo en el extranjero.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3c501b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"3c501b8\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9a9083e\" data-id=\"9a9083e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c6168f elementor-widget elementor-widget-text-editor\" data-id=\"3c6168f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Juicio contencioso administrativo federal<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd74ea1 elementor-widget elementor-widget-text-editor\" data-id=\"dd74ea1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Fuente: Tesis Administrativa Aislada. Segundo Tribunal Colegiado de Circuito del Centro Auxiliar de la Segunda Regi\u00f3n, con residencia en San Andr\u00e9s Cholula, Puebla.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8511602 elementor-widget elementor-widget-text-editor\" data-id=\"8511602\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Cuando se demanda la nulidad de un cr\u00e9dito fiscal por omisi\u00f3n de pago de cuotas obrero-patronales, debe llamarse a los trabajadores por conducto de su representante, al tener el car\u00e1cter de terceros interesados.<\/p><p>En lo que respecta al criterio jur\u00eddico, el Tribunal Colegiado de Circuito determina que cuando se demanda la nulidad de un cr\u00e9dito fiscal por omisi\u00f3n de pago de cuotas obrero-patronales en el juicio contencioso administrativo, deben ser llamados a juicio los trabajadores por conducto de su representante, al tener el car\u00e1cter de interesados. De lo contrario, procede con ceder la protecci\u00f3n constitucional para que se ordene la reposici\u00f3n del procedimiento y se subsane esa irregularidad, a efecto de que quede integrada debidamente la relaci\u00f3n procesal.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ab40c75 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab40c75\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a5ab6f2\" data-id=\"a5ab6f2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2241f62 elementor-widget elementor-widget-spacer\" data-id=\"2241f62\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-19f0313 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"19f0313\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d6d7191\" data-id=\"d6d7191\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b31a65 elementor-widget elementor-widget-spacer\" data-id=\"6b31a65\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e821e54 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e821e54\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-d8aa2bd\" data-id=\"d8aa2bd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7a19c0c elementor-widget elementor-widget-image\" data-id=\"7a19c0c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/imcpnoreste.org.mx\/\">\n\t\t\t\t\t\t\t<img width=\"979\" height=\"256\" src=\"https:\/\/imcpnoreste.org.mx\/wp-content\/uploads\/2024\/02\/01-Logo-IMCP-Noreste-01-Horizontal-02-Semicolor.png\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1ab29f elementor-widget elementor-widget-text-editor\" data-id=\"a1ab29f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Somos la Federaci\u00f3n Regional que agrupa a 14 colegios de Contadores P\u00fablicos de la Zona Noreste de la Rep\u00fablica Mexicana.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f027e1 elementor-shape-circle e-grid-align-left elementor-grid-0 elementor-widget elementor-widget-social-icons\" data-id=\"1f027e1\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-animation-grow elementor-repeater-item-9a45462\" href=\"https:\/\/www.facebook.com\/imcp.noreste.mx\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-facebook\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-animation-grow elementor-repeater-item-bce3c99\" href=\"https:\/\/www.instagram.com\/imcp.noreste.mx\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Instagram<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-instagram\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-animation-grow elementor-repeater-item-ba1ad71\" href=\"https:\/\/www.linkedin.com\/company\/imcp-noreste-mx\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-linkedin\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-youtube elementor-animation-grow elementor-repeater-item-ad0d431\" href=\"https:\/\/www.youtube.com\/@imcp.noreste\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Youtube<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-youtube\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-c408998\" data-id=\"c408998\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d39b79b elementor-widget elementor-widget-spacer\" data-id=\"d39b79b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2dcecb elementor-widget elementor-widget-text-editor\" data-id=\"b2dcecb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #f03045;\">|<\/span>\u00a0 \u00a0ACERCA DE<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d693560 elementor-widget elementor-widget-text-editor\" data-id=\"d693560\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/nosotros\/\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Nosotros<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f6cbc5 elementor-widget elementor-widget-text-editor\" data-id=\"4f6cbc5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/normatividad\/\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Normatividad<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7de7203 elementor-widget elementor-widget-text-editor\" data-id=\"7de7203\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/eventos\/\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Eventos<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-306cfc0 elementor-widget elementor-widget-text-editor\" data-id=\"306cfc0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/noticias\/\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Noticias<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65d6a95 elementor-widget elementor-widget-text-editor\" data-id=\"65d6a95\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/bolsa-de-trabajo\/\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Bolsa de Trabajo<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-4f42bd3\" data-id=\"4f42bd3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7189e6f elementor-widget elementor-widget-spacer\" data-id=\"7189e6f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad973a9 elementor-widget elementor-widget-text-editor\" data-id=\"ad973a9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #f03045;\">|<\/span>\u00a0 \u00a0M\u00c1S INFO<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f841ad8 elementor-widget elementor-widget-text-editor\" data-id=\"f841ad8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/imcp.org.mx\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Instituto Mexicano de Contadores P\u00fablicos<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57ba45e elementor-widget elementor-widget-text-editor\" data-id=\"57ba45e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/ebooks.imcp.org.mx\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Libros electr\u00f3nicos del IMCP<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b7179d elementor-widget elementor-widget-text-editor\" data-id=\"2b7179d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/nrcc.imcp.org.mx\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Normas de Revisi\u00f3n de Control de Calidad<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-767e20c elementor-widget elementor-widget-text-editor\" data-id=\"767e20c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"http:\/\/imcp.edu.mx\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0SIIC del IMCP<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb67586 elementor-widget elementor-widget-text-editor\" data-id=\"fb67586\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"http:\/\/contaduriapublica.org.mx\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Revista Contadur\u00eda P\u00fablica<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-a1a77db\" data-id=\"a1a77db\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e4178c9 elementor-widget elementor-widget-spacer\" data-id=\"e4178c9\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd16909 elementor-widget elementor-widget-text-editor\" data-id=\"fd16909\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #f03045;\">|<\/span>\u00a0 \u00a0S\u00cdGUENOS<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbde2c4 elementor-widget elementor-widget-facebook-page\" data-id=\"fbde2c4\" data-element_type=\"widget\" data-widget_type=\"facebook-page.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-facebook-widget fb-page\" data-href=\"https:\/\/www.facebook.com\/imcp.noreste.mx\/\" data-tabs=\"\" data-height=\"130px\" data-width=\"500px\" data-small-header=\"false\" data-hide-cover=\"false\" data-show-facepile=\"false\" data-hide-cta=\"true\" style=\"min-height: 1px;height:130px\"><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c769de5 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c769de5\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7ed0747\" data-id=\"7ed0747\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-21e3453 elementor-widget elementor-widget-spacer\" data-id=\"21e3453\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>|&nbsp; &nbsp;FISCAL NORESTE Novedades fiscales en materia tributaria sobre Impuesto al Valor Agregado, y juicio contencioso administrativo federal Inicio &gt; Publicaciones &gt; Recursos multimedia &gt; Novedades fiscales en materia tributaria sobre Impuesto al Valor Agregado, y juicio contencioso administrativo federal Publicado el 25 de agosto de 2023. https:\/\/imcpnoreste.org.mx\/wp-content\/uploads\/2023\/09\/21-2023-08-25-Viernes-Juridico-Asistente-Virtual-de-Comision-Fiscal.mp4El asistente virtual con inteligencia artificial de la&hellip;&nbsp;<a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/2023\/08\/25\/novedades-fiscales-en-materia-tributaria-sobre-impuesto-al-valor-agregado-y-juicio-contencioso-administrativo-federal\/\" class=\"\" rel=\"bookmark\">Leer m\u00e1s &raquo;<span class=\"screen-reader-text\">Novedades fiscales en materia tributaria sobre Impuesto al Valor Agregado, y juicio contencioso administrativo federal<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":6074,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_ti_tpc_template_sync":false,"_ti_tpc_template_id":""},"categories":[83],"tags":[86,84,85],"_links":{"self":[{"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/posts\/21648"}],"collection":[{"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/comments?post=21648"}],"version-history":[{"count":7,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/posts\/21648\/revisions"}],"predecessor-version":[{"id":21672,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/posts\/21648\/revisions\/21672"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/media\/6074"}],"wp:attachment":[{"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/media?parent=21648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/categories?post=21648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/tags?post=21648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}