{"id":7245,"date":"2022-11-30T19:50:00","date_gmt":"2022-11-30T19:50:00","guid":{"rendered":"https:\/\/krestonbsg.com.mx\/blog-5\/?p=7245"},"modified":"2023-04-25T20:09:28","modified_gmt":"2023-04-25T20:09:28","slug":"beneficiario-controlador","status":"publish","type":"post","link":"https:\/\/krestonbsg.com.mx\/blog-5\/beneficiario-controlador\/","title":{"rendered":"Nota informativa: Beneficiario Controlador"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-text-color\" style=\"color:#209cd6\"><strong><a href=\"https:\/\/krestonbsg.com.mx\/blog-5\/wp-content\/uploads\/2022\/12\/NOTA-INFORMATIVA_BeneficiarioControlador_KrestonBSG.pdf\">DESCARGAR NOTA INFORMATIVA<\/a><\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-text-color\" style=\"color:#233745\"><strong>Estimado Cliente,<\/strong><\/p>\n\n\n\n<p>Derivado de la \u00faltima Reforma Fiscal que modific\u00f3 diversas disposiciones del C\u00f3digo Fiscal de la Federaci\u00f3n y Reglas de la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2022,&nbsp;<strong>(i)<\/strong>&nbsp;las personas morales;&nbsp;<strong>(ii)<\/strong>&nbsp;las fiduciarias;&nbsp;<strong>(iii)<\/strong>&nbsp;los fideicomitentes o fideicomisarios;&nbsp;<strong>(iv)<\/strong>&nbsp;las partes contratantes o integrantes en el caso de cualquier otra figura jur\u00eddica;&nbsp;<strong>(v)<\/strong>&nbsp;los notarios y corredores; as\u00ed como&nbsp;<strong>(vi)<\/strong>&nbsp;cualquier otra persona que intervenga en la formaci\u00f3n o celebraci\u00f3n de contratos o actos jur\u00eddicos que den lugar a la constituci\u00f3n de personas morales, constituci\u00f3n de fideicomisos o de cualquier otra figura jur\u00eddica (en adelante, los \u201cSujetos Obligados\u201d),&nbsp;<strong>est\u00e1n obligados a obtener y conservar, como parte de su contabilidad, as\u00ed como proporcionar a la autoridad fiscal<\/strong>&nbsp;cuando esta lo requiera, la informaci\u00f3n fidedigna, completa y actualizada de sus beneficiarios controladores.<\/p>\n\n\n\n<p>Al respecto, los Sujetos Obligados deber\u00e1n implementar procedimientos de control internos necesarios para obtener y conservar la informaci\u00f3n sobre la identificaci\u00f3n de los beneficiarios controladores; para ello, dicha informaci\u00f3n debe permitir, por lo menos:<\/p>\n\n\n\n<p><strong>I.<\/strong>&nbsp;Identificar conforme a las Reglas de Car\u00e1cter General, verificar y validar adecuadamente al beneficiario controlador de las personas morales, los fideicomisos y de cualquier otra figura jur\u00eddica.<\/p>\n\n\n\n<p><strong>II.<\/strong>&nbsp;Obtener, conservar y mantener disponible la informaci\u00f3n fidedigna, completa, adecuada, precisa y actualizada acerca de los datos de la identidad del beneficiario controlador y dem\u00e1s datos que se establecen en las Reglas de Car\u00e1cter General.<\/p>\n\n\n\n<p><strong>III.<\/strong>&nbsp;Conservar la informaci\u00f3n del beneficiario controlador, de la cadena de titularidad y de la cadena de control, la documentaci\u00f3n que sirva de sustento para ello, as\u00ed como la documentaci\u00f3n comprobatoria de los procedimientos de control internos.<\/p>\n\n\n\n<p>La omisi\u00f3n en la obtenci\u00f3n, conservaci\u00f3n o actualizaci\u00f3n de la informaci\u00f3n anterior, puede traer como consecuencia la imposici\u00f3n de multas que van desde&nbsp;<strong>$1\u2019500,000<\/strong>&nbsp;por cada beneficiario controlador, hasta la&nbsp;<strong>cancelaci\u00f3n del Certificado de Sello Digital (CSD).<\/strong><\/p>\n\n\n\n<p><strong>Cordialmente<\/strong>,<\/p>\n\n\n\n<p>\u00c1rea Legal de Kreston BSG\u00ae M\u00e9xico<\/p>\n\n\n\n<p>Para m\u00e1s informaci\u00f3n escr\u00edbanos a contacto@krestonbsg.com.mx o ubique su sede m\u00e1s cercana en&nbsp;<a href=\"https:\/\/krestonbsg.com.mx\/\">www.krestonbsg.com.mx<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>Nuestro objetivo es generar una red de confianza con nuestros clientes para ser el apoyo en alcanzar objetivos empresariales. Somos una red de firmas con presencia en m\u00e1s de 120 pa\u00edses, expertos en ofrecer servicios de consultor\u00eda fiscal, auditor\u00eda, legal y contable a nivel nacional e internacional. Todo lo escrito en este espacio es para el beneficio de los lectores, sin embargo, para una aplicaci\u00f3n correcta de temas espec\u00edficos es necesario recurrir a nuestros especialistas. Para m\u00e1s informaci\u00f3n visita www.krestonbsg.com.mx<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>DESCARGAR NOTA INFORMATIVA Estimado Cliente, Derivado de la \u00faltima Reforma Fiscal que modific\u00f3 diversas disposiciones del C\u00f3digo Fiscal de la Federaci\u00f3n y Reglas de la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2022,&nbsp;(i)&nbsp;las personas morales;&nbsp;(ii)&nbsp;las fiduciarias;&nbsp;(iii)&nbsp;los fideicomitentes o fideicomisarios;&nbsp;(iv)&nbsp;las partes contratantes o integrantes en el caso de cualquier otra figura jur\u00eddica;&nbsp;(v)&nbsp;los notarios y corredores; as\u00ed como&nbsp;(vi)&nbsp;cualquier otra persona<\/p>\n","protected":false},"author":2,"featured_media":7435,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[26,1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.7.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ 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