{"id":5889,"date":"2025-10-21T17:33:53","date_gmt":"2025-10-21T23:33:53","guid":{"rendered":"https:\/\/russellbedford.mx\/?p=5889"},"modified":"2025-10-21T17:33:53","modified_gmt":"2025-10-21T23:33:53","slug":"sat-publica-criterios-de-programacion-de-auditorias","status":"publish","type":"post","link":"https:\/\/russellbedford.mx\/en\/fiscal\/sat-publica-criterios-de-programacion-de-auditorias\/","title":{"rendered":"SAT publica criterios de programaci\u00f3n de auditor\u00edas"},"content":{"rendered":"<p align=\"justify\">El Servicio de Administraci\u00f3n Tributaria (SAT) ha emitido el Comunicado 53\/2025, mediante el cual da a conocer los criterios de programaci\u00f3n de auditor\u00edas.<\/p>\n<p align=\"justify\">Como parte de su estrategia de transparencia y control, el SAT ha definido indicadores de riesgo que incrementan la probabilidad de selecci\u00f3n para auditor\u00eda, tales como:<\/p>\n<ul>\n<li>Operaciones con factureras o n\u00f3minas irregulares.<\/li>\n<li>P\u00e9rdidas fiscales recurrentes.<\/li>\n<li>Abuso de deducciones o est\u00edmulos fiscales.<\/li>\n<li>Operaciones con para\u00edsos fiscales, entre otros.<\/li>\n<\/ul>\n<p align=\"justify\">El comunicado tambi\u00e9n precisa los porcentajes y tipos de contribuyentes sujetos a revisi\u00f3n, destacando un enfoque mayor en grandes contribuyentes y operaciones de comercio exterior.<\/p>\n<p align=\"justify\">Recomendamos revisar internamente las pr\u00e1cticas fiscales y de cumplimiento, as\u00ed como anticipar una revisi\u00f3n de riesgos antes de finalizar el ejercicio, a fin de mitigar posibles observaciones en 2026.<\/p>\n<p align=\"justify\">Adjunto encontrar\u00e1n el comunicado completo para su referencia:<\/p>\n<p style=\"text-align: center;\" align=\"justify\"><a class=\"button_link\" href=\"https:\/\/files.constantcontact.com\/1720bcb2901\/df2ac03c-0521-48bc-8997-297ff4b4565d.pdf?rdr=true\" target=\"_blank\" rel=\"noopener\" data-trackable=\"true\">Ver comunicado oficial<\/a><\/p>\n<p align=\"center\">******<\/p>\n<p align=\"justify\">Los Socios y el Comit\u00e9 Fiscal de Russell Bedford estamos a tus \u00f3rdenes para asesorarte en relaci\u00f3n al contenido de este bolet\u00edn informativo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Servicio de Administraci\u00f3n Tributaria (SAT) ha emitido el Comunicado 53\/2025, mediante el cual da a conocer los criterios de programaci\u00f3n de auditor\u00edas. Como parte de su estrategia de transparencia y control, el SAT ha definido indicadores de riesgo que incrementan la probabilidad de selecci\u00f3n para auditor\u00eda, tales como: Operaciones con factureras o n\u00f3minas irregulares&#8230;.<\/p>\n","protected":false},"author":5,"featured_media":5890,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_post_transparent":"default","_kad_post_title":"default","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"default","_kad_post_vertical_padding":"default","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-5889","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SAT publica criterios de programaci\u00f3n de auditor\u00edas | Russell Bedford<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/russellbedford.mx\/en\/fiscal\/sat-publica-criterios-de-programacion-de-auditorias\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SAT publica criterios de programaci\u00f3n de auditor\u00edas | Russell Bedford\" \/>\n<meta property=\"og:description\" content=\"El Servicio de Administraci\u00f3n Tributaria (SAT) ha emitido el Comunicado 53\/2025, mediante el cual da a conocer los criterios de programaci\u00f3n de auditor\u00edas. Como parte de su estrategia de transparencia y control, el SAT ha definido indicadores de riesgo que incrementan la probabilidad de selecci\u00f3n para auditor\u00eda, tales como: Operaciones con factureras o n\u00f3minas irregulares....\" \/>\n<meta property=\"og:url\" content=\"https:\/\/russellbedford.mx\/en\/fiscal\/sat-publica-criterios-de-programacion-de-auditorias\/\" \/>\n<meta property=\"og:site_name\" content=\"Russell Bedford\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Russellbedfordmex\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-21T23:33:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/10\/SAT-criterios-de-programacion.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"AdminRB2\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RB__Mexico\" \/>\n<meta name=\"twitter:site\" content=\"@RB__Mexico\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"AdminRB2\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/sat-publica-criterios-de-programacion-de-auditorias\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/sat-publica-criterios-de-programacion-de-auditorias\/\"},\"author\":{\"name\":\"AdminRB2\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/e143ccf189cf598c052bf4ee69fe4aa0\"},\"headline\":\"SAT publica criterios de programaci\u00f3n de auditor\u00edas\",\"datePublished\":\"2025-10-21T23:33:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/sat-publica-criterios-de-programacion-de-auditorias\/\"},\"wordCount\":181,\"publisher\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/sat-publica-criterios-de-programacion-de-auditorias\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/10\/SAT-criterios-de-programacion.png\",\"articleSection\":[\"Fiscal\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/sat-publica-criterios-de-programacion-de-auditorias\/\",\"url\":\"https:\/\/russellbedford.mx\/en\/fiscal\/sat-publica-criterios-de-programacion-de-auditorias\/\",\"name\":\"SAT publica criterios de programaci\u00f3n de auditor\u00edas | Russell Bedford\",\"isPartOf\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/sat-publica-criterios-de-programacion-de-auditorias\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/sat-publica-criterios-de-programacion-de-auditorias\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/10\/SAT-criterios-de-programacion.png\",\"datePublished\":\"2025-10-21T23:33:53+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/sat-publica-criterios-de-programacion-de-auditorias\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/russellbedford.mx\/en\/fiscal\/sat-publica-criterios-de-programacion-de-auditorias\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/sat-publica-criterios-de-programacion-de-auditorias\/#primaryimage\",\"url\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/10\/SAT-criterios-de-programacion.png\",\"contentUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/10\/SAT-criterios-de-programacion.png\",\"width\":1200,\"height\":630},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/sat-publica-criterios-de-programacion-de-auditorias\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/russellbedford.mx\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SAT publica criterios de programaci\u00f3n de auditor\u00edas\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#website\",\"url\":\"https:\/\/russellbedford.mx\/en\/\",\"name\":\"Russell Bedford\",\"description\":\"Tu firma de confianza en M\u00e9xico para auditor\u00eda, impuestos, contabilidad y m\u00e1s. 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