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ECFPI Actividad 5.1

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ECFPI Actividad 5.1

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Played 30
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About this activity

Lea atentamente y determine si la afirmación es verdadera o falsa. Cerciórate de que se visualice tu nombre, de no ser así, actualiza la página

Created by

herramientas digitales
herramientas digitales
Mexico

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ECFPI Actividad 5.1
 

ECFPI Actividad 5.1Online version

Lea atentamente y determine si la afirmación es verdadera o falsa. Cerciórate de que se visualice tu nombre, de no ser así, actualiza la página

by herramientas digitales
1

En el caso de las devoluciones, descuentos y bonificaciones a que se refiere el artículo 25 de la Ley del Impuesto sobre la Renta, se deberán expedir comprobantes fiscales digitales por Internet.

2

Los contribuyentes podrán optar por el uso de uno o más certificados de sellos digitales que se utilizarán exclusivamente para la expedición de los comprobantes fiscales mediante documentos digitales.

3

Los comprobantes fiscales digitales por Internet sólo podrán cancelarse cuando la persona a favor de quien se expidan acepte su cancelación.

4

Los contribuyentes no podrán comprobar la autenticidad de los comprobantes fiscales digitales por Internet que reciban consultando en la página de Internet del Servicio de Administración Tributaria

5

La tramitación de un certificado de sello digital sólo podrá efectuarse mediante formato electrónico que cuente con la firma electrónica avanzada de la persona solicitante.

 
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