{"id":23602,"date":"2023-07-10T15:38:29","date_gmt":"2023-07-10T15:38:29","guid":{"rendered":"https:\/\/basham.com.mx\/?p=23602"},"modified":"2023-07-20T01:39:11","modified_gmt":"2023-07-20T01:39:11","slug":"imss-practicas-fiscales-indebidas-respecto-del-pago-de-ptu-y-bonos-de-productividad","status":"publish","type":"post","link":"https:\/\/basham.com.mx\/en\/imss-practicas-fiscales-indebidas-respecto-del-pago-de-ptu-y-bonos-de-productividad\/","title":{"rendered":"IMSS: Pr\u00e1cticas fiscales indebidas respecto del pago de PTU y bonos de productividad."},"content":{"rendered":"<p class=\"has-text-align-right wp-block-paragraph\">Ciudad de M\u00e9xico a 10 de julio del 2023.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El 7 de julio de 2023, se public\u00f3 en el Diario Oficial de la Federaci\u00f3n el Acuerdo ACDO.AS2.HCT.260623\/160.P.DIR, emitido por el Instituto Mexicano del Seguro Social (\u201cIMSS\u201d), respecto a la exclusi\u00f3n como integrantes del Salario Base de Cotizaci\u00f3n, los pagos que exceden el monto m\u00e1ximo de la participaci\u00f3n de los trabajadores en las utilidades de las empresas (PTU) y los pagos realizados por bono de productividad, o de cualquier otra naturaleza.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Standard establishes the following as <strong>improper tax practices in social security matters<\/strong>the following:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La exclusi\u00f3n del Salario Base de Cotizaci\u00f3n de los pagos que exceden el monto m\u00e1ximo de la PTU en t\u00e9rminos del art\u00edculo 127, fracci\u00f3n VIII de la Ley Federal del Trabajo;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El pago extempor\u00e1neo y el pago en parcialidades anticipadas de la PTU;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La exclusi\u00f3n del Salario Base de Cotizaci\u00f3n de los pagos hechos por bono de productividad o de cualquier otra naturaleza; y<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The advice or participation of <em>\"dispatches\"<\/em> that carry out or implement the practices mentioned in the preceding paragraphs, as well as authorized public accountants that issue a compliance opinion. <em>\"Clean and unqualified.\"<\/em> in the Social Security Opinion, having knowledge of these improper practices.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The lawyers of the social security area are at your service to provide you with the support or advice you may require in this regard.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">ATTENTIVELY<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Gil Zenteno Garc\u00eda<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><a href=\"mailto:zenteno@basham.com.mx\">zenteno@basham.com.mx<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Santiago Villanueva Dur\u00e1n<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><a href=\"svillanueva@basham.com.mx\">svillanueva@basham.com.mx <\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Sebasti\u00e1n Gonz\u00e1lez Salm\u00f3n<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><a href=\"mailto:segonzalez@basham.com.mx\">segonzalez@basham.com.mx<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Daniela Hidalgo Mart\u00ednez<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><a href=\"mailto:dhidalgo@basham.com.mx\">dhidalgo@basham.com.mx<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Ciudad de M\u00e9xico a 10 de julio del 2023. El 7 de julio de 2023, se public\u00f3 en el Diario Oficial de la Federaci\u00f3n el Acuerdo ACDO.AS2.HCT.260623\/160.P.DIR, emitido por el Instituto Mexicano del Seguro Social (\u201cIMSS\u201d), respecto a la exclusi\u00f3n como integrantes del Salario Base de Cotizaci\u00f3n, los pagos que exceden el monto m\u00e1ximo de [&hellip;]<\/p>","protected":false},"author":15,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","footnotes":""},"categories":[1252,1262],"tags":[183,203],"class_list":["post-23602","post","type-post","status-publish","format-standard","hentry","category-espanol","category-seguridad-social","tag-espanol","tag-seguridad-social"],"_links":{"self":[{"href":"https:\/\/basham.com.mx\/en\/wp-json\/wp\/v2\/posts\/23602","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/basham.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/basham.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/basham.com.mx\/en\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/basham.com.mx\/en\/wp-json\/wp\/v2\/comments?post=23602"}],"version-history":[{"count":2,"href":"https:\/\/basham.com.mx\/en\/wp-json\/wp\/v2\/posts\/23602\/revisions"}],"predecessor-version":[{"id":23604,"href":"https:\/\/basham.com.mx\/en\/wp-json\/wp\/v2\/posts\/23602\/revisions\/23604"}],"wp:attachment":[{"href":"https:\/\/basham.com.mx\/en\/wp-json\/wp\/v2\/media?parent=23602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/basham.com.mx\/en\/wp-json\/wp\/v2\/categories?post=23602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/basham.com.mx\/en\/wp-json\/wp\/v2\/tags?post=23602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}