{"id":6317,"date":"2015-04-02T21:40:16","date_gmt":"2015-04-03T03:40:16","guid":{"rendered":"https:\/\/barradecomercio.org\/?p=6317"},"modified":"2015-04-02T21:40:16","modified_gmt":"2015-04-03T03:40:16","slug":"diferencia-entre-el-embargo-de-cuentas-bancarias-y-aseguramiento-precautorio-de-cuentas","status":"publish","type":"post","link":"https:\/\/barradecomercio.org\/?p=6317","title":{"rendered":"Diferencia entre el embargo de cuentas bancarias y aseguramiento precautorio de cuentas"},"content":{"rendered":"<p><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignleft size-medium wp-image-6318\" src=\"https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2015\/04\/M_embargo_cuentas.jpg?resize=300%2C170&#038;ssl=1\" alt=\"M_embargo_cuentas\" width=\"300\" height=\"170\" srcset=\"https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2015\/04\/M_embargo_cuentas.jpg?resize=300%2C170&amp;ssl=1 300w, https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2015\/04\/M_embargo_cuentas.jpg?resize=220%2C126&amp;ssl=1 220w, https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2015\/04\/M_embargo_cuentas.jpg?w=460&amp;ssl=1 460w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>Es recurrente que en temas relacionados con las autoridades fiscales, nos topemos con estos 2 conceptos: <strong>embargo \u00a0y aseguramiento precautorio de cuentas bancarias<\/strong>.<\/p>\n<p>La diferencia entre estos 2 conceptos se encuentra en la causa o motivo, el prop\u00f3sito que pretende alcanzar la autoridad con ellos, as\u00ed\u00ad como el fundamento legal que da origen a los mismos.<\/p>\n<p>El <strong>embargo de cuentas bancarias<\/strong> se presenta dentro del procedimiento administrativo de ejecuci\u00f3n (PAE) como mecanismo para exigir el pago de cr\u00e9ditos fiscales no cubiertos o garantizados.<\/p>\n<p><strong>Fundamento legal:<\/strong> Art\u00ed\u00adculo 156 Bis y 156 Ter del C\u00f3digo Fiscal de la Federaci\u00f3n.<\/p>\n<p>Por su parte, el <strong>aseguramiento precautorio<\/strong> es utilizado por las autoridades fiscales como un medio para vencer la resistencia de los contribuyentes que impidan, obstaculicen o se opongan al ejercicio de sus facultades de comprobaci\u00f3n. \u00a0Es importante se\u00f1alar que este aseguramiento precautorio <em>no puede ser usado de manera general e indiscriminada<\/em>; la norma lo prev\u00e9 \u00fanicamente como un mecanismo de excepci\u00f3n pues de lo contrario implicar\u00ed\u00ada un abuso de esa facultad por parte de las autoridades.<\/p>\n<p><strong>Fundamento legal:<\/strong> Art\u00ed\u00adculo 40, fracci\u00f3n III y 40-A del C\u00f3digo Fiscal de la Federaci\u00f3n.<\/p>\n<p><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2553\" src=\"https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2014\/02\/logobnce90x60.png?resize=190%2C59&#038;ssl=1\" alt=\"logobnce90x60.png\" width=\"190\" height=\"59\" \/><\/p>\n<h3>www.barradecomercio.org.mx<\/h3>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Es recurrente que en temas relacionados con las autoridades fiscales, nos topemos con estos 2 conceptos: embargo \u00a0y aseguramiento precautorio de cuentas bancarias. La diferencia entre estos 2 conceptos se encuentra en la causa o motivo, el prop\u00f3sito que pretende alcanzar la autoridad con ellos, as\u00ed\u00ad como el fundamento legal que da origen a los&hellip; <br \/> <a class=\"read-more\" href=\"https:\/\/barradecomercio.org\/?p=6317\">Seguir leyendo&#8230;<\/a><\/p>\n","protected":false},"author":2,"featured_media":6318,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3],"tags":[126,728,1381,125],"table_tags":[],"class_list":["post-6317","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticomext","tag-aseguramiento","tag-cff","tag-cuentas-bancarias","tag-embargo"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2015\/04\/M_embargo_cuentas.jpg?fit=460%2C260&ssl=1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/posts\/6317","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6317"}],"version-history":[{"count":1,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/posts\/6317\/revisions"}],"predecessor-version":[{"id":6319,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/posts\/6317\/revisions\/6319"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/media\/6318"}],"wp:attachment":[{"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6317"},{"taxonomy":"table_tags","embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftable_tags&post=6317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}