{"id":22088,"date":"2025-07-21T20:19:24","date_gmt":"2025-07-21T20:19:24","guid":{"rendered":"https:\/\/imcpnoreste.org.mx\/?p=22088"},"modified":"2026-03-27T21:04:07","modified_gmt":"2026-03-27T21:04:07","slug":"solicitud-de-autorizacion-para-aplicar-un-coeficiente-de-utilidad-menor","status":"publish","type":"post","link":"https:\/\/imcpnoreste.org.mx\/index.php\/2025\/07\/21\/solicitud-de-autorizacion-para-aplicar-un-coeficiente-de-utilidad-menor\/","title":{"rendered":"Solicitud de autorizaci\u00f3n para aplicar un Coeficiente de Utilidad menor"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"22088\" class=\"elementor elementor-22088\" 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-efe9807 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"efe9807\" 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-7dc9ccc\" data-id=\"7dc9ccc\" 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-1361550 elementor-widget elementor-widget-spacer\" data-id=\"1361550\" 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-493c35a elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"493c35a\" 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-13796c6\" data-id=\"13796c6\" 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-e263101 elementor-widget elementor-widget-text-editor\" data-id=\"e263101\" 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 \u00a0S\u00cdNDICOS 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-7371944 elementor-widget elementor-widget-heading\" data-id=\"7371944\" 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\">Solicitud de autorizaci\u00f3n para aplicar un Coeficiente de Utilidad menor<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6ea919 elementor-widget elementor-widget-text-editor\" data-id=\"c6ea919\" 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\/comisiones\/\">Comisiones<\/a> &gt; <a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/comisiones\/vp-fiscal\/\">Vicepresidencia Fiscal de la Regi\u00f3n Noreste<\/a> &gt; <a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/comisiones\/vp-fiscal\/comision-sindico-regional\/\">Comisi\u00f3n Regional de S\u00edndicos Noreste<\/a> &gt; Solicitud de autorizaci\u00f3n para aplicar un Coeficiente de Utilidad menor<\/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-82e6a2d elementor-widget elementor-widget-text-editor\" data-id=\"82e6a2d\" 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 21 de julio de 2025.<\/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-ee3db72 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"ee3db72\" 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-aaf6b39\" data-id=\"aaf6b39\" 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-96f720f elementor-widget elementor-widget-image\" data-id=\"96f720f\" 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\/wp-content\/uploads\/2025\/07\/07-Boletines-2025-01-2025-07-18-Coeficiente-de-Utilidad.pdf\" target=\"_blank\">\n\t\t\t\t\t\t\t<img width=\"791\" height=\"1024\" src=\"https:\/\/imcpnoreste.org.mx\/wp-content\/uploads\/2025\/07\/07-Boletines-2025-01-2025-07-18-Coeficiente-de-Utilidad-791x1024.jpg\" class=\"elementor-animation-grow 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-324485a elementor-align-center elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"324485a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/imcpnoreste.org.mx\/wp-content\/uploads\/2025\/07\/07-Boletines-2025-01-2025-07-18-Coeficiente-de-Utilidad.pdf\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-xs elementor-animation-pulse-grow\" role=\"button\" id=\"Con\u00f3cenos\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Leer documento completo<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-59d7a15\" data-id=\"59d7a15\" 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-6a258b7 elementor-widget elementor-widget-heading\" data-id=\"6a258b7\" 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\">Solicitud<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42876d5 elementor-widget elementor-widget-text-editor\" data-id=\"42876d5\" 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>Atentamente solicitamos a las autoridades fiscales considerar la modificaci\u00f3n del nuevo formato 34 antes comentado, en espec\u00edfico, en el campo B del apartado 4, o en su caso, la publicaci\u00f3n de una regla miscel\u00e1nea o de un documento de preguntas frecuentes, mediante la cual se aclare que, el CU menor que se solicita aplicar debe determinarse considerando las cifras del resultado estimado al cierre del ejercicio, adem\u00e1s de cualquier informaci\u00f3n que tengan que tomar en cuenta los contribuyentes para presentar correctamente el llenado de la forma 34 mencionada.<\/p><p>Lo anterior, con la finalidad de generar certeza a los contribuyentes que soliciten la aplicaci\u00f3n de un CU menor para determinar los pagos provisionales de ISR correspondientes al segundo semestre del ejercicio.<\/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-03d8563 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"03d8563\" 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-180975d\" data-id=\"180975d\" 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-94cd08f elementor-tabs-view-horizontal elementor-widget elementor-widget-tabs\" data-id=\"94cd08f\" data-element_type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1561\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1561\" aria-expanded=\"false\">Contenido<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1562\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1562\" aria-expanded=\"false\">Directorio<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1561\" aria-expanded=\"false\">Contenido<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1561\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1561\" tabindex=\"0\" hidden=\"false\"><div dir=\"auto\"><ol><li dir=\"auto\">Planteamiento: Solicitud de autorizaci\u00f3n para aplicar un Coeficiente de Utilidad (CU) menor.<\/li><li dir=\"auto\">Formato 34.<\/li><li dir=\"auto\">Solicitud.<\/li><\/ol><\/div><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1562\" aria-expanded=\"false\">Directorio<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1562\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1562\" tabindex=\"0\" hidden=\"hidden\"><p><strong>C.P.C. Rodolfo Gonz\u00e1lez Ch\u00e1vez<\/strong><br \/>Presidencia del IMCP de la Regi\u00f3n Noreste<\/p><p><strong>C.P.C. Abel Ygnacio P\u00e9rez S\u00e1nchez<\/strong><br \/>Vicepresidencia General del IMCP de la Regi\u00f3n Noreste<\/p><p><strong>C.P.C. Mar\u00eda del Roc\u00edo Garc\u00eda Michelena<\/strong><br \/>Vicepresidencia de Fiscal del IMCP de la Regi\u00f3n Noreste<\/p><p><strong>C.P.C. Graciela Mu\u00f1oz T\u00e1mez<\/strong><br \/>Presidencia de Comisi\u00f3n de S\u00edndicos del IMCP de la Regi\u00f3n Noreste<\/p><\/div>\n\t\t\t\t\t\t\t<\/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-df15473 elementor-widget elementor-widget-text-editor\" data-id=\"df15473\" 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>Los comentarios profesionales en este documento son responsabilidad de sus autores. Su interpretaci\u00f3n sobre las mismas disposiciones fiscales pudieran diferir de las emitidas por la autoridad fiscal. Queda prohibida la reproducci\u00f3n total o parcial por cualquier medio de este material sin la autorizaci\u00f3n expresa del autor.<\/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-6ce77f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"6ce77f0\" 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-8cf4bb4\" data-id=\"8cf4bb4\" 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-b2c3510 elementor-widget elementor-widget-spacer\" data-id=\"b2c3510\" 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-0d65164 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d65164\" 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-368a289\" data-id=\"368a289\" 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-358b2fc elementor-widget elementor-widget-spacer\" data-id=\"358b2fc\" 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-233d3bd elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"233d3bd\" 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-abc80aa\" data-id=\"abc80aa\" 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-cdfe8ad elementor-widget elementor-widget-image\" data-id=\"cdfe8ad\" 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-636f138 elementor-widget elementor-widget-text-editor\" data-id=\"636f138\" 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-b3ce2dc elementor-shape-circle e-grid-align-left elementor-grid-0 elementor-widget elementor-widget-social-icons\" data-id=\"b3ce2dc\" 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-6a3788b\" data-id=\"6a3788b\" 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-d1e7243 elementor-widget elementor-widget-spacer\" data-id=\"d1e7243\" 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-ff01d3a elementor-widget elementor-widget-text-editor\" data-id=\"ff01d3a\" 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-b0045cf elementor-widget elementor-widget-text-editor\" data-id=\"b0045cf\" 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-dbbd69e elementor-widget elementor-widget-text-editor\" data-id=\"dbbd69e\" 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-b21d8d7 elementor-widget elementor-widget-text-editor\" data-id=\"b21d8d7\" 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-fe6c87d elementor-widget elementor-widget-text-editor\" data-id=\"fe6c87d\" 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-fce6389 elementor-widget elementor-widget-text-editor\" data-id=\"fce6389\" 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-892f671\" data-id=\"892f671\" 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-da1f6b8 elementor-widget elementor-widget-spacer\" data-id=\"da1f6b8\" 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-78b9144 elementor-widget elementor-widget-text-editor\" data-id=\"78b9144\" 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-2055acf elementor-widget elementor-widget-text-editor\" data-id=\"2055acf\" 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-59b3589 elementor-widget elementor-widget-text-editor\" data-id=\"59b3589\" 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-d09a037 elementor-widget elementor-widget-text-editor\" data-id=\"d09a037\" 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-beb59eb elementor-widget elementor-widget-text-editor\" data-id=\"beb59eb\" 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-b05e837 elementor-widget elementor-widget-text-editor\" data-id=\"b05e837\" 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-9665e8c\" data-id=\"9665e8c\" 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-9482881 elementor-widget elementor-widget-spacer\" data-id=\"9482881\" 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-d5c4d25 elementor-widget elementor-widget-text-editor\" data-id=\"d5c4d25\" 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-07bf19b elementor-widget elementor-widget-facebook-page\" data-id=\"07bf19b\" 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-677c108 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"677c108\" 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-e80897b\" data-id=\"e80897b\" 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-433b829 elementor-widget elementor-widget-spacer\" data-id=\"433b829\" 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;S\u00cdNDICOS NORESTE Solicitud de autorizaci\u00f3n para aplicar un Coeficiente de Utilidad menor Inicio &gt; Comisiones &gt; Vicepresidencia Fiscal de la Regi\u00f3n Noreste &gt; Comisi\u00f3n Regional de S\u00edndicos Noreste &gt; Solicitud de autorizaci\u00f3n para aplicar un Coeficiente de Utilidad menor Publicado el 21 de julio de 2025. Leer documento completo Solicitud Atentamente solicitamos a las&hellip;&nbsp;<a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/2025\/07\/21\/solicitud-de-autorizacion-para-aplicar-un-coeficiente-de-utilidad-menor\/\" class=\"\" rel=\"bookmark\">Leer m\u00e1s &raquo;<span class=\"screen-reader-text\">Solicitud de autorizaci\u00f3n para aplicar un Coeficiente de Utilidad menor<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":16879,"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":[88],"tags":[50],"_links":{"self":[{"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/posts\/22088"}],"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=22088"}],"version-history":[{"count":5,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/posts\/22088\/revisions"}],"predecessor-version":[{"id":22093,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/posts\/22088\/revisions\/22093"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/media\/16879"}],"wp:attachment":[{"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/media?parent=22088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/categories?post=22088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/tags?post=22088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}