De acuerdo con la reforma fiscal vigente para 2014, a partir del 1o. de enero de ese año ya no es obligatorio realizar el dictamen f iscal, por lo que es una opción en términos del artículo 32-A del Código Fiscal de la Federación (CFF); sin embargo, conforme al SAT, a raíz de esta modificación es necesario que las autoridades tributarias cuenten con cierta información relevante acerca de algunas operaciones que antes se informaban a través de este medio.

Por ello, se adicionó el artículo 31-A del CFF con la finalidad de mantener informadas a las autoridades hacendarias sobre algunas operaciones relevantes. En esta obra precisamos, entre otros temas, los siguientes:

1. ¿Qué contribuyentes se encuentran obligados y relevados de presentar la declaración informativa de operaciones relevantes?

2. ¿Qué información deberá enviarse?

3. Los medios y los plazos para hacerlo.

4. Las consecuencias por presentar la declaración informativa de operaciones relevantes incompleta o con errores.

5. La infracción y sanción por no presentar la declaración informativa de operaciones relevantes.

6. La descarga, acceso y operación del aplicativo de la forma oficial 76 «Información de Operaciones Relevantes».

Esperamos que esta obra sirva de guía a las personas que tienen la obligación de presentar la declaración informativa de operaciones relevantes, a los estudiantes y profesores de la materia fiscal, a los despachos de contadores públicos y, en general, a cualquier persona que se encuentre interesada en conocer esta declaración informativa.

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