PRESCRIPCION Y CADUCIDAD DEL CREDITO FISCAL

on viernes, 20 de marzo de 2009

No debemos de confundir entre caducidad y prescripción, la primera es la´pérdida de la facultad por parte de la autoridad fiscal de poder determinar contribuciones y aprovechamientos omitidos, así como la imposición de multas; por prescripción se entiende como la pérdida del derecho de hacer exigible el pago de un crédito fiscal ya determinado. Como ejemplo le expongo el siguiente caso. Si la autoridad audita una empresa en el ejercicio 2000 y emite una liquidación en 2001 mas no obstante la autoridad no realizó gestión alguna de cobro hasta el 2009 este crédito fiscal que se le finco a esta empresa ya prescribió, porque ya pasaron 5 años que establece la ley para hacer efectivo el cobro del mismo y es en el año de 2006 en que concluye dicho plazo, por tanto se ha excedido la autoridad y dicho adeudo se ha extinguido.
Mas sin embargo si hubo alguna gestión en este periodo, digamos en el 2005 entonces se pierde el plazo ganado del 2001 a 2005 ya que empezaría a contar a partir del año 2005.

Fundamento Legal artículos 67 y 146 del CFF

6 comentarios:

Anónimo dijo...

Contadora no cuenta x ejemplo si el credito fiscal se origino en el ejecicio digamos 97, no se empezaría a contar de ese plazo y no del 2001?
Ana.

IRASEMA dijo...

Ana, el plazo empieza a contar cuando se finca el credito fiscal y lo notifica al contribuyente, si la autoridad nunca notifica nada por ejemplo de una obligacion del 97 esto pierde su capacidad recaudatoria en el 2002. pero si antes ya hubo aviso por parte de la autoridad cuenta a partir de entonces, espero haberte ayudado en algo. saludos.

Anónimo dijo...

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