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El Servicio de Administración Tributaria (SAT) reitera su compromiso de mejorar los trámites y servicios para facilitar el cumplimiento de las obligaciones fiscales de los contribuyentes. En este sentido, y con el objetivo de continuar con la reactivación económica y que el sector transporte se adapte al uso de la factura electrónica con complemento Carta […]
JURISPRUDENCIA NÚM. IX-J-1aS-7 CÓDIGO FISCAL DE LA FEDERACIÓN NOTIFICACIÓN POR BUZÓN TRIBUTARIO. REQUISITOS QUE SE DEBEN CUMPLIR PARA CALIFICARLA DE LEGAL, CUANDO EL CONTRIBUYENTE NO LO CONSULTE. El artículo 134, fracción I del Código Fiscal de la Federación, dispone que la notificación electrónica de documentos digitales se realizará vía buzón tributario, para ello se realizará conforme a