Actualmente, diversas personas físicas y morales están obligadas a enviar, de forma mensual, la información contable a través del portal del SAT (contabilidad electrónica).

Mediante la Resolución Miscelánea Fiscal, el SAT emite las normas que regulan la contabilidad electrónica y su envío a través del portal electrónico, y notifica qué contribuyentes están liberados de cumplir con esta obligación, así como el calendario de envío de la información contable.

Esta obra se dirige, principalmente, a los encargados del cumplimiento de las obligaciones fiscales de las personas físicas y morales, estudiantes y profesores de la materia de impuestos, despachos de contadores públicos, asesores fiscales y, en general, a cualquier persona interesada en el tema.

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«Contabilidad electrónica y su envío a través del portal del SAT 2025», José Pérez Chávez benzeri kitaplar