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  • Con Fundamento En Las Normas Que Regulan Los Viticos Y - Fifonafe Gob

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Con fundamento en las Normas que regulan los vi ticos y pasajes para las comisiones en el desempe o de funciones en la Administraci n P blica Federal publicadas en el Diario Oficial de la Federaci.

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Las normas de la Ley Federal de Trabajo que tienen que ver con los “viáticos” son: Artículo 28, fracción V de la LISR (Ley de Impuesto Sobre la Renta).

Los viáticos son clasificados en permanentes y accidentales, y cada uno tiene un tratamiento diferente que pasamos a detallar.

4.1.10 Viáticos: Los viáticos comprenden los gastos por concepto de alimentación, hospedaje y movilidad local, así como lo utilizado hacia y desde el lugar de embarque, así como la utilizada para el desplazamiento en el lugar donde se realiza la comisión de servicios.

Los viáticos comprenden los gastos por concepto de alimentación, hospedaje y movilidad (hacia y desde el lugar de embarque), así como la utilizada para el desplazamiento en el lugar donde se realiza la comisión de servicios.

En resumen se puede comprender que los viáticos tienen la finalidad de cubrir los gastos de operación, lo que puede incluir el transporte de ida y vuelta de un lugar, el hospedaje si se trata de más de un día de trabajo, alimentación, transporte dentro del destino para llegar hasta los sitios de reunión.

Para el correcto registro de los viáticos entregados al trabajador se debe registrar la clave agrupadora 003 por el monto de los viáticos entregados al trabajador en el período que abarca el comprobante, mismas que deberán registrarse como datos informativos y NO se suman a las percepciones obtenidas por el trabajador, ...

Deberá de pagarse a través de una tarjeta de crédito o débito. En territorio nacional serán deducibles hasta por $750.00 por día y por persona. En territorio extranjero la deducción será posible hasta por $1500.00 diarios.

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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232