D\u00e9cima\u00a0\u00c9poca N\u00fam.\u00a0de\u00a0Registro:\u00a02015946 Instancia: Segunda\u00a0Sala CONTRADICCI\u00d3N\u00a0DE\u00a0TESIS Fuente: Semanario\u00a0Judicial\u00a0de\u00a0la\u00a0Federaci\u00f3n Materia(s): Jurisprudencia\u00a0(Administrativa) Tesis: 2a.\/J.\u00a0146\/2017\u00a0(10a.)<\/p>\n
FACULTADES\u00a0 DE\u00a0 COMPROBACI\u00d3N.\u00a0 LAS\u00a0 EJERCIDAS\u00a0 DIRECTAMENTE\u00a0 CON\u00a0 EL CONTRIBUYENTE\u00a0 EN\u00a0 T\u00c9RMINOS\u00a0 DEL\u00a0 ART\u00cdCULO\u00a0 52\u00adA,\u00a0 PEN\u00daLTIMO\u00a0 P\u00c1RRAFO, INCISO\u00a0B),\u00a0DEL\u00a0C\u00d3DIGO\u00a0FISCAL\u00a0DE\u00a0LA\u00a0FEDERACI\u00d3N,\u00a0NO\u00a0DEBEN\u00a0LIMITARSE\u00a0A\u00a0LA CONTRIBUCI\u00d3N\u00a0NO\u00a0ENTERADA.<\/p>\n
El\u00a0art\u00edculo\u00a052\u00adA\u00a0del\u00a0C\u00f3digo\u00a0Fiscal\u00a0de\u00a0la\u00a0Federaci\u00f3n\u00a0prev\u00e9\u00a0el\u00a0procedimiento\u00a0que\u00a0debe\u00a0seguir la\u00a0 autoridad,\u00a0 por\u00a0 regla\u00a0 general,\u00a0 con\u00a0 los\u00a0 contribuyentes\u00a0 que\u00a0 dictaminen\u00a0 sus\u00a0 estados financieros\u00a0y,\u00a0en\u00a0su\u00a0pen\u00faltimo\u00a0p\u00e1rrafo,\u00a0inciso\u00a0b),\u00a0establece\u00a0una\u00a0excepci\u00f3n\u00a0que\u00a0le\u00a0permite ejercer\u00a0 directamente\u00a0 con\u00a0 los\u00a0 contribuyentes\u00a0 sus\u00a0 facultades\u00a0 de\u00a0 comprobaci\u00f3n\u00a0 cuando advierta\u00a0que\u00a0existen\u00a0diferencias\u00a0de\u00a0impuestos\u00a0a\u00a0pagar\u00a0y\u00a0\u00e9stos\u00a0no\u00a0se\u00a0enteren,\u00a0la\u00a0cual\u00a0halla fundamento\u00a0en\u00a0que\u00a0ante\u00a0la\u00a0transgresi\u00f3n\u00a0a\u00a0la\u00a0confianza\u00a0base\u00a0del\u00a0sistema\u00a0tributario,\u00a0puede intervenir\u00a0para\u00a0verificar\u00a0que\u00a0quienes\u00a0dictaminen\u00a0sus\u00a0estados\u00a0financieros\u00a0se\u00a0encuentren cumpliendo\u00a0efectivamente\u00a0sus\u00a0obligaciones\u00a0tributarias.\u00a0Por\u00a0tanto,\u00a0cuando\u00a0la\u00a0autoridad\u00a0ejerza directamente\u00a0con\u00a0el\u00a0contribuyente\u00a0que\u00a0dictamine\u00a0sus\u00a0estados\u00a0financieros\u00a0sus\u00a0facultades\u00a0de comprobaci\u00f3n\u00a0por\u00a0haber\u00a0advertido\u00a0diferencias\u00a0de\u00a0impuestos\u00a0a\u00a0pagar\u00a0y\u00a0\u00e9stos\u00a0no\u00a0se\u00a0enteren, no\u00a0est\u00e1\u00a0obligada\u00a0a\u00a0precisar\u00a0en\u00a0el\u00a0acto\u00a0de\u00a0inicio\u00a0que\u00a0su\u00a0ejercicio\u00a0se\u00a0limitar\u00e1\u00a0a\u00a0la\u00a0contribuci\u00f3n respecto\u00a0de\u00a0la\u00a0que\u00a0se\u00a0omiti\u00f3\u00a0el\u00a0entero,\u00a0pues\u00a0ante\u00a0la\u00a0transgresi\u00f3n\u00a0al\u00a0principio\u00a0de\u00a0confianza, puede\u00a0comprobar\u00a0la\u00a0situaci\u00f3n\u00a0fiscal\u00a0del\u00a0contribuyente\u00a0por\u00a0existir\u00a0duda\u00a0razonable\u00a0basada\u00a0en un\u00a0hecho\u00a0objetivo\u00a0de\u00a0que\u00a0no\u00a0ha\u00a0cumplido\u00a0su\u00a0obligaci\u00f3n\u00a0de\u00a0contribuir\u00a0al\u00a0gasto\u00a0p\u00fablico\u00a0en t\u00e9rminos\u00a0del\u00a0art\u00edculo\u00a031,\u00a0fracci\u00f3n\u00a0IV,\u00a0de\u00a0la\u00a0Constituci\u00f3n\u00a0Pol\u00edtica\u00a0de\u00a0los\u00a0Estados\u00a0Unidos Mexicanos,\u00a0sin\u00a0que\u00a0esto\u00a0implique\u00a0que\u00a0est\u00e9\u00a0facultada\u00a0para\u00a0emitir\u00a0una\u00a0orden\u00a0gen\u00e9rica,\u00a0ni mucho\u00a0 menos\u00a0 que\u00a0 se\u00a0 le\u00a0 autorice\u00a0 a\u00a0 fundarla\u00a0 o\u00a0 motivarla\u00a0 indebidamente,\u00a0 pues\u00a0 dicha obligaci\u00f3n\u00a0deriva\u00a0del\u00a0art\u00edculo\u00a016,\u00a0primer\u00a0p\u00e1rrafo,\u00a0constitucional,\u00a0conforme\u00a0a\u00a0la\u00a0jurisprudencia de\u00a0la\u00a0Segunda\u00a0Sala\u00a0de\u00a0la\u00a0Suprema\u00a0Corte\u00a0de\u00a0Justicia\u00a0de\u00a0la\u00a0Naci\u00f3n\u00a02a.\/J.\u00a0175\/2011\u00a0(9a.).<\/p>\n
SEGUNDA\u00a0SALA
\nJazm\u00edn\u00a0Bonilla\u00a0Garc\u00eda.\u00a0\u00a0 Criterios\u00a0contendientes:\u00a0\u00a0 El\u00a0sustentado\u00a0por\u00a0el\u00a0Tribunal\u00a0Colegiado\u00a0en\u00a0Materias\u00a0de\u00a0Trabajo\u00a0y\u00a0Administrativa\u00a0del\u00a0D\u00e9cimo Cuarto\u00a0Circuito,\u00a0al\u00a0resolver\u00a0el\u00a0amparo\u00a0en\u00a0revisi\u00f3n\u00a0110\/2014,\u00a0el\u00a0sustentado\u00a0por\u00a0el\u00a0Tercer Tribunal\u00a0Colegiado\u00a0en\u00a0Materia\u00a0Administrativa\u00a0del\u00a0Tercer\u00a0Circuito,\u00a0al\u00a0resolver\u00a0el\u00a0amparo\u00a0en revisi\u00f3n\u00a0488\/2015,\u00a0y\u00a0el\u00a0diverso\u00a0sustentado\u00a0por\u00a0el\u00a0Segundo\u00a0Tribunal\u00a0Colegiado\u00a0en\u00a0Materia Administrativa\u00a0del\u00a0Tercer\u00a0Circuito,\u00a0al\u00a0resolver\u00a0el\u00a0amparo\u00a0en\u00a0revisi\u00f3n\u00a0296\/2015.<\/p>\n
Nota:\u00a0 La\u00a0 tesis\u00a0 de\u00a0 jurisprudencia\u00a0 2a.\/J.\u00a0 175\/2011\u00a0 (9a.)\u00a0 citada,\u00a0 aparece\u00a0 publicada\u00a0 en\u00a0 el Semanario\u00a0Judicial\u00a0de\u00a0la\u00a0Federaci\u00f3n\u00a0y\u00a0su\u00a0Gaceta,\u00a0D\u00e9cima\u00a0\u00c9poca,\u00a0Libro\u00a0IV,\u00a0Tomo\u00a04,\u00a0enero de\u00a02012,\u00a0p\u00e1gina\u00a03545,\u00a0con\u00a0el\u00a0rubro:\u00a0“ORDEN\u00a0DE\u00a0VERIFICACI\u00d3N.\u00a0SU\u00a0OBJETO.”\u00a0\u00a0 Tesis\u00a0 de\u00a0 jurisprudencia\u00a0 146\/2017\u00a0 (10a.).\u00a0 Aprobada\u00a0 por\u00a0 la\u00a0 Segunda\u00a0 Sala\u00a0 de\u00a0 este\u00a0 Alto Tribunal,\u00a0en\u00a0sesi\u00f3n\u00a0privada\u00a0del\u00a0once\u00a0de\u00a0octubre\u00a0de\u00a0dos\u00a0mil\u00a0diecisiete.<\/p>\n
Esta\u00a0tesis\u00a0se\u00a0public\u00f3\u00a0el\u00a0viernes\u00a012\u00a0de\u00a0enero\u00a0de\u00a02018\u00a0a\u00a0las\u00a010:13\u00a0horas\u00a0en\u00a0el\u00a0Semanario Judicial\u00a0de\u00a0la\u00a0Federaci\u00f3n\u00a0y,\u00a0por\u00a0ende,\u00a0se\u00a0considera\u00a0de\u00a0aplicaci\u00f3n\u00a0obligatoria\u00a0a\u00a0partir\u00a0del lunes\u00a015\u00a0de\u00a0enero\u00a0de\u00a02018,\u00a0para\u00a0los\u00a0efectos\u00a0previstos\u00a0en\u00a0el\u00a0punto\u00a0s\u00e9ptimo\u00a0del\u00a0Acuerdo General\u00a0Plenario\u00a019\/2013.<\/p>\n","protected":false},"excerpt":{"rendered":"
D\u00e9cima\u00a0\u00c9poca N\u00fam.\u00a0de\u00a0Registro:\u00a02015946 Instancia: Segunda\u00a0Sala CONTRADICCI\u00d3N\u00a0DE\u00a0TESIS Fuente: Semanario\u00a0Judicial\u00a0de\u00a0la\u00a0Federaci\u00f3n Materia(s): Jurisprudencia\u00a0(Administrativa) Tesis: 2a.\/J.\u00a0146\/2017\u00a0(10a.) FACULTADES\u00a0 DE\u00a0 COMPROBACI\u00d3N.\u00a0 LAS\u00a0 EJERCIDAS\u00a0 DIRECTAMENTE\u00a0 CON\u00a0 EL CONTRIBUYENTE\u00a0 EN\u00a0 T\u00c9RMINOS\u00a0 DEL\u00a0 ART\u00cdCULO\u00a0 52\u00adA,\u00a0 PEN\u00daLTIMO\u00a0 P\u00c1RRAFO, INCISO\u00a0B),\u00a0DEL\u00a0C\u00d3DIGO\u00a0FISCAL\u00a0DE\u00a0LA\u00a0FEDERACI\u00d3N,\u00a0NO\u00a0DEBEN\u00a0LIMITARSE\u00a0A\u00a0LA CONTRIBUCI\u00d3N\u00a0NO\u00a0ENTERADA. El\u00a0art\u00edculo\u00a052\u00adA\u00a0del\u00a0C\u00f3digo\u00a0Fiscal\u00a0de\u00a0la\u00a0Federaci\u00f3n\u00a0prev\u00e9\u00a0el\u00a0procedimiento\u00a0que\u00a0debe\u00a0seguir la\u00a0 autoridad,\u00a0 por\u00a0 regla\u00a0 general,\u00a0 con\u00a0 los\u00a0 contribuyentes\u00a0 que\u00a0 dictaminen\u00a0 sus\u00a0 estados financieros\u00a0y,\u00a0en\u00a0su\u00a0pen\u00faltimo\u00a0p\u00e1rrafo,\u00a0inciso\u00a0b),\u00a0establece\u00a0una\u00a0excepci\u00f3n\u00a0que\u00a0le\u00a0permite ejercer\u00a0 directamente\u00a0 con\u00a0 los\u00a0 contribuyentes\u00a0 sus\u00a0 facultades\u00a0 de\u00a0 comprobaci\u00f3n\u00a0 cuando advierta\u00a0que\u00a0existen\u00a0diferencias\u00a0de\u00a0impuestos\u00a0a\u00a0pagar\u00a0y\u00a0\u00e9stos\u00a0no\u00a0se\u00a0enteren,\u00a0la\u00a0cual\u00a0halla fundamento\u00a0en\u00a0que\u00a0ante\u00a0la\u00a0transgresi\u00f3n\u00a0a\u00a0la\u00a0confianza\u00a0base\u00a0del\u00a0sistema\u00a0tributario,\u00a0puede […]<\/p>\n","protected":false},"author":1,"featured_media":3376,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[297,600],"tags":[],"class_list":["post-3527","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho","category-tesis-y-jurisprudencias"],"_links":{"self":[{"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=\/wp\/v2\/posts\/3527","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3527"}],"version-history":[{"count":2,"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=\/wp\/v2\/posts\/3527\/revisions"}],"predecessor-version":[{"id":4941,"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=\/wp\/v2\/posts\/3527\/revisions\/4941"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=\/wp\/v2\/media\/3376"}],"wp:attachment":[{"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}