{"id":2732,"date":"2018-02-21T17:54:45","date_gmt":"2018-02-21T17:54:45","guid":{"rendered":"http:\/\/www.campa.com.mx\/site\/?p=2732"},"modified":"2018-02-21T18:16:06","modified_gmt":"2018-02-21T18:16:06","slug":"que-es-un-sobredescargo","status":"publish","type":"post","link":"https:\/\/www.campa.com.mx\/site\/que-es-un-sobredescargo\/","title":{"rendered":"\u00bfQU\u00c9 ES UN SOBREDESCARGO?"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>\u000b\u00bfQU\u00c9 ES UN SOBREDESCARGO?<\/strong><\/p>\n<p style=\"text-align: justify;\">El Sistema de Control de Cuentas de Cr\u00e9ditos y Garant\u00edas (SCCCyG) genera una cuenta \u201cT\u201d cada fracci\u00f3n arancelaria operada por el contribuyente, en la cual se registran los cargos y abonos de la misma. Cuando el valor comercial pendiente de retorno (cargos) de la subcuenta de una fracci\u00f3n se ha agotado completamente, pero a\u00fan se le aplican descargos (abonos), se genera un excedente que se acumula en el concepto de sobre-descargo. \u00c9ste siempre se expresa como valor comercial.<\/p>\n<p style=\"text-align: justify;\"><strong>\u00bfQU\u00c9 ORIGINA UN SOBREDESCARGO?<\/strong><\/p>\n<p style=\"text-align: justify;\">Cuando en el informe de descargo se reporta mercanc\u00eda que en alg\u00fan momento fue sujeta al cr\u00e9dito, o bien se incluy\u00f3 en el inventario inicial y que actualmente ya no tiene un saldo de cr\u00e9dito pendiente.<\/p>\n<p style=\"text-align: justify;\">Uso de un tipo de cambio diferente al de la fecha de importaci\u00f3n de la mercanc\u00eda.<\/p>\n<p style=\"text-align: justify;\">Error en el uso del identificador de Activo Fijo (AF) en informes de descargo para bienes de este apartado.<\/p>\n<p style=\"text-align: justify;\">Errores de captura o de generaci\u00f3n en la informaci\u00f3n de informes de descargos (error de dedo).<\/p>\n<p style=\"text-align: justify;\">El valor comercial reportado para la fracci\u00f3n descargada incluye valor agregado (mano de obra).<\/p>\n<p style=\"text-align: justify;\">Cuando en el informe de descargo se incluye mercanc\u00edas de pedimentos de importaci\u00f3n consolidados anteriores al cierre (pago) de los mismos.<\/p>\n<p style=\"text-align: justify;\"><strong>\u00bfC\u00d3MO SE CORRIGE?\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\">Corrigiendo la informaci\u00f3n en el archivo de .txt que dio origen al sobredescargo. Esto es, presentando un nuevo archivo conocido como sustituci\u00f3n de reportes de descargo, en donde se transmita un nuevo archivo .txt sustituyendo el folio del incorrecto en el portal del SAT <a href=\"http:\/\/www.siat.sat.com.mx\/\">www.siat.sat.com.mx<\/a>.<\/p>\n<p style=\"text-align: justify;\"><strong>\u00bfQU\u00c9 HERRAMIENTAS TIENE EL ANEXO 24 PARA PREVENIR LOS SOBREDESCARGOS?<\/strong><\/p>\n<p style=\"text-align: justify;\">Nuestro sistema de control de inventarios cuenta con una serie de herramientas para validar la informaci\u00f3n previo a la captura y posterior a ella, adem\u00e1s de lograr automatizar procesos, con los cuales evitamos errores en la captura de la informaci\u00f3n, com\u00fanmente llamados \u201cerrores de dedo\u201d, las revisiones m\u00e1s importantes son:<\/p>\n<p style=\"text-align: justify;\">Formas de pago de IVA.<\/p>\n<p style=\"text-align: justify;\">Valor comercial por pedimento y por secuencia.<\/p>\n<p style=\"text-align: justify;\">Fracciones arancelarias.<\/p>\n<p style=\"text-align: justify;\">Clave y fechas de pedimento.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2734\" src=\"http:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/2que-es-un-sobredescargo.png\" alt=\"2que-es-un-sobredescargo\" width=\"1336\" height=\"1034\" srcset=\"https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/2que-es-un-sobredescargo.png 1336w, https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/2que-es-un-sobredescargo-300x232.png 300w, https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/2que-es-un-sobredescargo-768x594.png 768w, https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/2que-es-un-sobredescargo-1024x793.png 1024w\" sizes=\"auto, (max-width: 1336px) 100vw, 1336px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2735\" src=\"http:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/3que-es-un-sobredescargo.png\" alt=\"3que-es-un-sobredescargo\" width=\"1336\" height=\"1033\" srcset=\"https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/3que-es-un-sobredescargo.png 1336w, https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/3que-es-un-sobredescargo-300x232.png 300w, https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/3que-es-un-sobredescargo-768x594.png 768w, https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/3que-es-un-sobredescargo-1024x792.png 1024w\" sizes=\"auto, (max-width: 1336px) 100vw, 1336px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2736\" src=\"http:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/4que-es-un-sobredescargo.png\" alt=\"4que-es-un-sobredescargo\" width=\"1336\" height=\"1017\" srcset=\"https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/4que-es-un-sobredescargo.png 1336w, https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/4que-es-un-sobredescargo-300x228.png 300w, https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/4que-es-un-sobredescargo-768x585.png 768w, https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/4que-es-un-sobredescargo-1024x779.png 1024w\" sizes=\"auto, (max-width: 1336px) 100vw, 1336px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2737\" src=\"http:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/5que-es-un-sobredescargo.png\" alt=\"5que-es-un-sobredescargo\" width=\"1339\" height=\"1034\" srcset=\"https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/5que-es-un-sobredescargo.png 1339w, https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/5que-es-un-sobredescargo-300x232.png 300w, https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/5que-es-un-sobredescargo-768x593.png 768w, https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/02\/5que-es-un-sobredescargo-1024x791.png 1024w\" sizes=\"auto, (max-width: 1339px) 100vw, 1339px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfQU\u00c9 ES UN SOBREDESCARGO? El Sistema de Control de Cuentas de Cr\u00e9ditos y Garant\u00edas (SCCCyG) genera una cuenta \u201cT\u201d cada fracci\u00f3n arancelaria operada por el contribuyente, en la cual se registran los cargos y abonos de la misma. Cuando el [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2733,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[261],"tags":[378,375,379,377,9,313,376],"class_list":["post-2732","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-campa-en-la-opinion-de-nuestros-expertos","tag-como-se-corrige","tag-que-es-un-sobredescargo","tag-que-herramientas-tiene-el-anexo-24-para-prevenir-los-sobre-descargos","tag-que-origina-un-sobredescargo","tag-sat","tag-sat-2018","tag-sistema-de-control-de-cuentas-de-creditos-y-garantias-scccyg"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00bfQU\u00c9 ES UN SOBREDESCARGO? - Campa<\/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:\/\/www.campa.com.mx\/site\/que-es-un-sobredescargo\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfQU\u00c9 ES UN SOBREDESCARGO? - Campa\" \/>\n<meta property=\"og:description\" content=\"\u00bfQU\u00c9 ES UN SOBREDESCARGO? El Sistema de Control de Cuentas de Cr\u00e9ditos y Garant\u00edas (SCCCyG) genera una cuenta \u201cT\u201d cada fracci\u00f3n arancelaria operada por el contribuyente, en la cual se registran los cargos y abonos de la misma. 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