{"id":705,"date":"2025-07-16T06:35:21","date_gmt":"2025-07-16T06:35:21","guid":{"rendered":"https:\/\/accountantsafb.com\/?page_id=705"},"modified":"2025-10-18T19:14:47","modified_gmt":"2025-10-18T19:14:47","slug":"contabilidad","status":"publish","type":"page","link":"https:\/\/accountantsafb.com\/en\/contabilidad\/","title":{"rendered":"Accounting"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"705\" class=\"elementor elementor-705\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15e33c6 rounded-bottom e-flex e-con-boxed e-con e-parent\" data-id=\"15e33c6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1eeae6f elementor-widget elementor-widget-spacer\" data-id=\"1eeae6f\" data-element_type=\"widget\" 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(\/figma)--&gt;\"><\/span>Contabilidad, n\u00f3minas <br>y cumplimiento fiscal<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f71928 elementor-widget elementor-widget-text-editor\" data-id=\"4f71928\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>En la \u00faltimas dos d\u00e9cadas, en M\u00e9xico el cumplimiento contable y fiscal se ha convertido en una tarea compleja, esto se debe principalmente a las disposiciones fiscales de 2014 y todas las que se han ido incorporando en estos \u00faltimos a\u00f1os, as\u00ed como de los cambios tecnol\u00f3gicos constantes, complicando a los empresarios las tareas de llevar \u00a0su contabilidad y que a su vez, que, \u00e9stas cumplan con requerimientos fiscales especiales, al respecto, en los siguientes incisos, se describen los servicios individuales o en su conjunto en los que la Firma le puede apoyar:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dd75f30 e-con-full e-flex e-con e-child\" data-id=\"dd75f30\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d719274 elementor-widget elementor-widget-shortcode\" data-id=\"d719274\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">  <div class=\"afb-direct-contact bg-direct-contact rounded-24 p-4 p-md-5 mx-auto\">\n    <h2 class=\"afb-direct-contact-title mb-2\">Ponte en contacto directo con el Socio Director<\/h2>\n    <p class=\"afb-direct-contact-subtitle mb-4\">Env\u00eda un mensaje por correo electr\u00f3nico.<\/p>\n\n    <form action=\"https:\/\/accountantsafb.com\/wp-admin\/admin-post.php\"\n          method=\"post\"\n          class=\"afb-direct-contact-form\"\n          novalidate>\n      <input type=\"hidden\" name=\"action\" value=\"afb_direct_contact\">\n      <input type=\"hidden\" id=\"afb_direct_contact_nonce\" name=\"afb_direct_contact_nonce\" value=\"8498da71aa\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/pages\/705\" \/>\n      <div class=\"mb-3\">\n        <div class=\"input-group afb-direct-contact-group\">\n          <span class=\"input-group-text afb-direct-contact-iconwrap\">\n            <img decoding=\"async\" src=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Profile.png\"\n                 alt=\"Nombre\" class=\"afb-direct-contact-icon\">\n          <\/span>\n          <input type=\"text\" name=\"nombre\"\n                 class=\"form-control afb-direct-contact-input\"\n                 placeholder=\"Tu nombre\" required>\n        <\/div>\n      <\/div>\n\n      <div class=\"mb-3\">\n        <div class=\"input-group afb-direct-contact-group\">\n          <span class=\"input-group-text afb-direct-contact-iconwrap\">\n            <img decoding=\"async\" src=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Vector.png\"\n                 alt=\"Correo\" class=\"afb-direct-contact-icon\">\n          <\/span>\n          <input type=\"email\" name=\"email\"\n                 class=\"form-control afb-direct-contact-input\"\n                 placeholder=\"Tu correo electr\u00f3nico\" required>\n        <\/div>\n      <\/div>\n\n      <div class=\"mb-3\">\n        <div class=\"input-group afb-direct-contact-group\">\n          <span class=\"input-group-text afb-direct-contact-iconwrap\">\n            <img decoding=\"async\" src=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Vector.png\"\n                 alt=\"Tel\u00e9fono\" class=\"afb-direct-contact-icon\">\n          <\/span>\n          <input type=\"tel\" name=\"telefono\"\n                 class=\"form-control afb-direct-contact-input\"\n                 placeholder=\"Tu tel\u00e9fono\" required>\n        <\/div>\n      <\/div>\n\n      <div class=\"mb-4\">\n        <textarea name=\"mensaje\"\n                  class=\"form-control afb-direct-contact-textarea\"\n                  rows=\"5\"\n                  placeholder=\"Escribe tu mensaje...\"\n                  required><\/textarea>\n      <\/div>\n\t\t\n\t<!-- reCAPTCHA -->\n      <div class=\"afb-recaptcha-wrap\" style=\"margin:12px 0;\">\n        <div class=\"g-recaptcha\" data-sitekey=\"6LfO7O4rAAAAADi8L2NcSOkfAtC1ZSR_pZBY8bi7\"><\/div>\n      <\/div>\n\n      <button type=\"submit\" class=\"btn afb-direct-contact-btn w-100\">\n        Enviar Mensaje\n      <\/button>\n    <\/form>\n  <\/div>\n   <script>\n  \/\/ Validaci\u00f3n UX r\u00e1pida del reCAPTCHA (cliente)\n  document.addEventListener('DOMContentLoaded', function(){\n    var form = document.querySelector('.afb-direct-contact-form');\n    if(!form) return;\n    form.addEventListener('submit', function(e){\n\n      var phone = form.querySelector('input[name=\"telefono\"]');\n      if(!phone || !phone.value.trim()){\n        e.preventDefault();\n        alert('Por favor agrega tu tel\u00e9fono.');\n        if(phone) phone.focus();\n        return;\n      }\n\n      var gr = form.querySelector('textarea[name=\"g-recaptcha-response\"]');\n      if(!gr || !gr.value){\n        e.preventDefault();\n        alert('Por favor confirma que no eres un robot (marca el reCAPTCHA).');\n      }\n    });\n  });\n  <\/script>\n  <\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c3140d elementor-absolute elementor-widget elementor-widget-html\" data-id=\"4c3140d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script src=\"https:\/\/www.google.com\/recaptcha\/api.js\" async defer><\/script>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a967729 e-flex e-con-boxed e-con e-parent\" data-id=\"a967729\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e38f78e e-con-full e-flex e-con e-child\" data-id=\"e38f78e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fdaa516 elementor-widget elementor-widget-image\" data-id=\"fdaa516\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"501\" height=\"392\" src=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30080-1-1.png\" class=\"attachment-large size-large wp-image-767\" alt=\"\" srcset=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30080-1-1.png 501w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30080-1-1-300x235.png 300w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30080-1-1-15x12.png 15w\" sizes=\"(max-width: 501px) 100vw, 501px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-52272e9 e-con-full e-flex e-con e-child\" data-id=\"52272e9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f32bf2b elementor-widget elementor-widget-heading\" data-id=\"f32bf2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contabilidad financiera<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb73c69 elementor-widget elementor-widget-text-editor\" data-id=\"eb73c69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Consiste en el registro de las operaciones con el prop\u00f3sito de generar informaci\u00f3n veraz y oportuna para la toma de decisiones. Las principales actividades en este servicio son:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ba21ea elementor-widget elementor-widget-text-editor\" data-id=\"4ba21ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong style=\"color: #0c243f;\">1.<\/strong> Registro de ingresos, egresos y dem\u00e1s movimientos contables.<br \/><strong style=\"color: #0c243f;\">2.<\/strong> Elaboraci\u00f3n y emisi\u00f3n de estados financieros (balance, estado de resultados, de flujos de efectivo y de cambios en el capital contable).<br \/><strong style=\"color: #0c243f;\">3.<\/strong> Reportes especiales de la informaci\u00f3n financiera.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-17b7cf8 e-flex e-con-boxed e-con e-parent\" data-id=\"17b7cf8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e8d322d e-con-full e-flex e-con e-child\" data-id=\"e8d322d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aa86366 elementor-widget elementor-widget-heading\" data-id=\"aa86366\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contabilidad electr\u00f3nica<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4058bdf elementor-widget elementor-widget-text-editor\" data-id=\"4058bdf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Relacionado con el inciso anterior, la contabilidad electr\u00f3nica consiste adicionalmente en:<\/p><p><strong style=\"color: #0c243f;\">1.<\/strong> Env\u00edo de la informaci\u00f3n (balanzas y cat\u00e1logos de cuenta al SAT) a la que est\u00e1 obligado un contribuyente.<br \/><strong style=\"color: #0c243f;\">2.<\/strong> Realizar las correlaciones de las p\u00f3lizas contables respecto de los comprobantes fiscales (CFDI).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c61d24d elementor-widget elementor-widget-text-editor\" data-id=\"c61d24d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tEn nuestra experiencia como Firma, nos ha tocado apoyar a empresas que realizan su contabilidad financiera, pero <strong  style=\"color: #0c243f;\">omiten realizar los puntos anteriores, o simplemente su ERP se encuentra controlado y parametrizado desde una parte relacionada del extranjero,<\/strong> por esta situaci\u00f3n, carece de elementos para efectos de reportar a las autoridades fiscales en M\u00e9xico.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-20b605b e-con-full e-flex e-con e-child\" data-id=\"20b605b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c286ce elementor-widget elementor-widget-image\" data-id=\"8c286ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"501\" height=\"524\" src=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30080-2.png\" class=\"attachment-large size-large wp-image-766\" alt=\"\" srcset=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30080-2.png 501w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30080-2-287x300.png 287w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30080-2-11x12.png 11w\" sizes=\"(max-width: 501px) 100vw, 501px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6c8c235 e-flex e-con-boxed e-con e-parent\" data-id=\"6c8c235\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a619f19 e-con-full e-flex e-con e-child\" data-id=\"a619f19\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c0baa2 elementor-widget elementor-widget-image\" data-id=\"5c0baa2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"501\" height=\"462\" src=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30081-1.png\" class=\"attachment-large size-large wp-image-765\" alt=\"\" srcset=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30081-1.png 501w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30081-1-300x277.png 300w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30081-1-13x12.png 13w\" sizes=\"(max-width: 501px) 100vw, 501px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e68dc3 e-con-full e-flex e-con e-child\" data-id=\"1e68dc3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-633a922 elementor-widget elementor-widget-heading\" data-id=\"633a922\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cumplimiento fiscal de impuestos federales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e90a2e1 elementor-widget elementor-widget-text-editor\" data-id=\"e90a2e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>En materia de impuestos federales ante el SAT, lo podemos apoyar calculando o revis\u00e1ndole a su contador la determinaci\u00f3n de los impuestos de su empresa (ISR propio, IVA propio y retenciones de ambas).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87b231f elementor-widget elementor-widget-text-editor\" data-id=\"87b231f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<strong style=\"color: #0c243f;\">En este servicio, tambi\u00e9n le podemos apoyar a determinar sus contribuciones con base en comprobantes fiscales en comparaci\u00f3n con la contabilidad y bancos,<\/strong> esto le ayudar\u00e1 a corregir errores y anticipar posibles requerimientos por parte de la autoridad fiscal mexicana.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-425a5cc e-flex e-con-boxed e-con e-parent\" data-id=\"425a5cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0d34870 e-con-full e-flex e-con e-child\" data-id=\"0d34870\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0bf8ff elementor-widget elementor-widget-heading\" data-id=\"b0bf8ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Declaraci\u00f3n anual de la persona moral y de sus accionistas<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c036b20 elementor-widget elementor-widget-text-editor\" data-id=\"c036b20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Al apoyarlo con su contabilidad y cumplimiento fiscal, tambi\u00e9n estamos en posibilidad de elaborar los documentos de trabajo que sirvan de base para el llenado de la declaraci\u00f3n anual de la Compa\u00f1\u00eda, as\u00ed tambi\u00e9n para revisarla si su equipo o usted la elaboran.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72ab259 elementor-widget elementor-widget-text-editor\" data-id=\"72ab259\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<strong style=\"color: #0c243f;\">A este respecto, tambi\u00e9n podemos elaborar los documentos de trabajo para presentar la declaraci\u00f3n anual de los accionistas personas f\u00edsicas.<\/strong>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-03cbeb6 e-con-full e-flex e-con e-child\" data-id=\"03cbeb6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53c0bf2 elementor-widget elementor-widget-image\" data-id=\"53c0bf2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"393\" height=\"418\" src=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30083-1-1.png\" class=\"attachment-large size-large wp-image-764\" alt=\"\" srcset=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30083-1-1.png 393w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30083-1-1-282x300.png 282w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30083-1-1-11x12.png 11w\" sizes=\"(max-width: 393px) 100vw, 393px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5742ed0 e-flex e-con-boxed e-con e-parent\" data-id=\"5742ed0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-965bfba e-con-full e-flex e-con e-child\" data-id=\"965bfba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-783e8d7 elementor-widget elementor-widget-image\" data-id=\"783e8d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/mujer-contadora-trabjando-traves-nomina-scaled-1-1024x683.webp\" class=\"attachment-large size-large wp-image-1108\" alt=\"\" srcset=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/mujer-contadora-trabjando-traves-nomina-scaled-1-1024x683.webp 1024w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/mujer-contadora-trabjando-traves-nomina-scaled-1-300x200.webp 300w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/mujer-contadora-trabjando-traves-nomina-scaled-1-768x512.webp 768w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/mujer-contadora-trabjando-traves-nomina-scaled-1-1536x1025.webp 1536w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/mujer-contadora-trabjando-traves-nomina-scaled-1-2048x1366.webp 2048w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/mujer-contadora-trabjando-traves-nomina-scaled-1-18x12.webp 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7303dcd e-con-full e-flex e-con e-child\" data-id=\"7303dcd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-037c313 elementor-widget elementor-widget-heading\" data-id=\"037c313\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cumplimiento fiscal de impuestos locales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31337a8 elementor-widget elementor-widget-text-editor\" data-id=\"31337a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Una de las obligaciones fiscales inherentes a la n\u00f3mina, es el pago del impuesto sobre n\u00f3minas local, al respecto, podemos apoyarlo a presentar las declaraciones mensuales y\/o declaraciones informativas en cada Estado para cumplir con sus obligaciones y evitar multas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3384ea0 elementor-widget elementor-widget-text-editor\" data-id=\"3384ea0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<strong style=\"color: #0c243f;\">Cada Estado establece reglas diferentes y, por lo tanto, este impuesto puede tener diferentes bases para pago.<\/strong>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2141803 e-flex e-con-boxed e-con e-parent\" data-id=\"2141803\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ae7232c e-con-full e-flex e-con e-child\" data-id=\"ae7232c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f210b6f elementor-widget elementor-widget-heading\" data-id=\"f210b6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cumplimiento fiscal en IMSS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b82c6e elementor-widget elementor-widget-text-editor\" data-id=\"2b82c6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>En materia de seguro social, las empresas deben de tener en regla toda la documentaci\u00f3n necesaria para realizar las afiliaciones ante el IMSS. Este servicio consiste en:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2219ef elementor-widget elementor-widget-text-editor\" data-id=\"a2219ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong style=\"color: #0c243f;\">1.<\/strong> El alta y baja de trabajadores.<br \/><strong style=\"color: #0c243f;\">2.<\/strong> Realizar las modificaciones salariales (aumentos o disminuciones).<br \/><strong style=\"color: #0c243f;\">3.<\/strong> Generaci\u00f3n de l\u00edneas de captura para pago mediante SUA o SIPARE.<br \/><strong style=\"color: #0c243f;\">4.<\/strong> Cotejo entre las emisiones mensuales y bimestrales (EMAS y EBAS) con el Sistema de Autodeterminaci\u00f3n (SUA), esto con el prop\u00f3sito de mitigar errores.<br \/><strong style=\"color: #0c243f;\">5.<\/strong> Actualizaci\u00f3n de la prima de riesgo anual.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-59aff9a e-con-full e-flex e-con e-child\" data-id=\"59aff9a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51d6235 elementor-widget elementor-widget-image\" data-id=\"51d6235\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"510\" height=\"506\" src=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005799.png\" class=\"attachment-large size-large wp-image-762\" alt=\"\" srcset=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005799.png 510w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005799-300x298.png 300w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005799-150x150.png 150w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005799-12x12.png 12w\" sizes=\"(max-width: 510px) 100vw, 510px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ae5e667 e-flex e-con-boxed e-con e-parent\" data-id=\"ae5e667\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c4c74fa e-con-full e-flex e-con e-child\" data-id=\"c4c74fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94cda5f elementor-widget elementor-widget-image\" data-id=\"94cda5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"501\" height=\"481\" src=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30095.png\" class=\"attachment-large size-large wp-image-770\" alt=\"\" srcset=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30095.png 501w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30095-300x288.png 300w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30095-12x12.png 12w\" sizes=\"(max-width: 501px) 100vw, 501px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f398234 e-con-full e-flex e-con e-child\" data-id=\"f398234\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4198a24 elementor-widget elementor-widget-heading\" data-id=\"4198a24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Elaboraci\u00f3n de n\u00f3mina<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5aa7ca elementor-widget elementor-widget-text-editor\" data-id=\"e5aa7ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Muchas Compa\u00f1\u00edas suelen delegar el c\u00e1lculo de la n\u00f3mina: sueldo, vacaciones, horas extras, descuentos, bonos, finiquitos, liquidaciones etc. a profesionales especializados para eficientar los recursos humanos de la empresa, y, normalmente obtienen estos beneficios:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b920403 elementor-widget elementor-widget-text-editor\" data-id=\"b920403\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong style=\"color: #0c243f;\">1.<\/strong> Reservar de manera confidencial esta informaci\u00f3n sensible. Internamente solo tendr\u00e1 acceso el due\u00f1o de negocio, tesorer\u00eda y el personal autorizado por usted.<br \/><strong style=\"color: #0c243f;\">2.<\/strong> No tienen que contratar personal espec\u00edfico ni realizar inversiones cuantiosas de equipo de c\u00f3mputo o softwares especializados.<br \/><strong style=\"color: #0c243f;\">3.<\/strong> AFB Accountants calcula la n\u00f3mina y los impuestos, pero el cliente la revisa y autoriza.<br \/><strong style=\"color: #0c243f;\">4.<\/strong> Nos podemos adaptar al proceso interno de la Compa\u00f1\u00eda.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e915448 e-flex e-con-boxed e-con e-parent\" data-id=\"e915448\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8403c24 e-con-full e-flex e-con e-child\" data-id=\"8403c24\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-929a01f elementor-widget elementor-widget-heading\" data-id=\"929a01f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Avisos en materia de prevenci\u00f3n de lavado de dinero (PLD)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e989e1f elementor-widget elementor-widget-text-editor\" data-id=\"e989e1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Desde hace varios a\u00f1os, las empresas que realizan algunas operaciones deben de dar puntual aviso a la Unidad de Inteligencia Financiera del Gobierno de M\u00e9xico. Al respecto le mencionamos algunas de las principales actividades que son consideradas vulnerables:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b176159 elementor-widget elementor-widget-text-editor\" data-id=\"b176159\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong style=\"color: #0c243f;\">1.<\/strong> Arrendamiento de inmuebles.<br \/><strong style=\"color: #0c243f;\">2.<\/strong> Contratos de mutuo, pr\u00e9stamos o cr\u00e9ditos.<br \/><strong style=\"color: #0c243f;\">3.<\/strong> Compra venta de veh\u00edculos nuevos o usados.<br \/><strong style=\"color: #0c243f;\">4.<\/strong> Prestaci\u00f3n de servicios de construcci\u00f3n.<br \/><strong style=\"color: #0c243f;\">5.<\/strong> Emisi\u00f3n de tarjetas de servicios, cr\u00e9dito, prepago o monederos electr\u00f3nicos.<br \/><strong style=\"color: #0c243f;\">6.<\/strong> Servicios de fe p\u00fablica (notarios o corredores p\u00fablicos).<br \/><strong style=\"color: #0c243f;\">7.<\/strong> Servicios de comercio exterior.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-211959a elementor-widget elementor-widget-text-editor\" data-id=\"211959a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Si tu empresa o t\u00fa se dedican a alguna de las actividades anteriores, se recomienda que te asesores para que puedas dar los avisos de manera oportuna y evites multas millonarias que atenten contra la estabilidad de tu negocio.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b59e75d e-con-full e-flex e-con e-child\" data-id=\"b59e75d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bd34cb elementor-widget elementor-widget-image\" data-id=\"5bd34cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"557\" height=\"990\" src=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/211104-aca5-des-f1-lavado-de-dinero-e1753151541649.jpg\" class=\"attachment-large size-large wp-image-1112\" alt=\"\" srcset=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/211104-aca5-des-f1-lavado-de-dinero-e1753151541649.jpg 557w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/211104-aca5-des-f1-lavado-de-dinero-e1753151541649-169x300.jpg 169w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/211104-aca5-des-f1-lavado-de-dinero-e1753151541649-7x12.jpg 7w\" sizes=\"(max-width: 557px) 100vw, 557px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cbf50ec e-flex e-con-boxed e-con e-parent\" data-id=\"cbf50ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1916525 e-con-full e-flex e-con e-child\" data-id=\"1916525\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9869089 elementor-widget elementor-widget-image\" data-id=\"9869089\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"501\" height=\"385\" src=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30097.png\" class=\"attachment-large size-large wp-image-768\" alt=\"\" srcset=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30097.png 501w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30097-300x231.png 300w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Rectangle-30097-16x12.png 16w\" sizes=\"(max-width: 501px) 100vw, 501px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ecdcf6d e-con-full e-flex e-con e-child\" data-id=\"ecdcf6d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-06b680e elementor-widget elementor-widget-heading\" data-id=\"06b680e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Facturaci\u00f3n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a2eb9a elementor-widget elementor-widget-text-editor\" data-id=\"3a2eb9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Podemos apoyarlo en la emisi\u00f3n de su facturaci\u00f3n mensual y emisi\u00f3n de complementos de recepci\u00f3n de pago de acuerdo con la regularidad que usted nos indique (diaria, semanal o mensual).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7134fd elementor-widget elementor-widget-text-editor\" data-id=\"d7134fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<strong style=\"color: #0c243f;\">Este apoyo puede consistir en emitir la facturaci\u00f3n normal de la venta de sus productos o servicios o la facturaci\u00f3n de p\u00fablico en general de acuerdo con la periodicidad que usted acostumbra.<\/strong>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b82a387 e-flex e-con-boxed e-con e-parent\" data-id=\"b82a387\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0818ab6 elementor-widget elementor-widget-heading\" data-id=\"0818ab6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">M\u00e1s servicios<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8180d58 e-grid e-con-full e-con e-child\" data-id=\"8180d58\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d238bc1 elementor-widget elementor-widget-image\" data-id=\"d238bc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/accountantsafb.com\/auditorias\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"899\" src=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005800-911x1024.png\" class=\"attachment-large size-large wp-image-793\" alt=\"\" srcset=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005800-911x1024.png 911w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005800-267x300.png 267w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005800-768x863.png 768w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005800-1367x1536.png 1367w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005800-11x12.png 11w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005800.png 1648w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2b1852 elementor-widget elementor-widget-image\" data-id=\"e2b1852\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/accountantsafb.com\/consultoria\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"899\" src=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005801-911x1024.png\" class=\"attachment-large size-large wp-image-794\" alt=\"\" srcset=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005801-911x1024.png 911w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005801-267x300.png 267w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005801-768x863.png 768w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005801-1367x1536.png 1367w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005801-11x12.png 11w, https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Group-1000005801.png 1648w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-476333b8 e-flex e-con-boxed e-con e-parent\" data-id=\"476333b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ee658b5 elementor-widget elementor-widget-html\" data-id=\"4ee658b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ===== Bot\u00f3n flotante de LLAMADA AFB (arriba del de WhatsApp) ===== -->\r\n<a href=\"tel:+525574825258\"\r\n   class=\"call-fab\"\r\n   rel=\"noopener\"\r\n   aria-label=\"Llamar por tel\u00e9fono a AFB\">\r\n  <!-- Avatar (mismo que el de WA) -->\r\n  <img decoding=\"async\" src=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Ellipse-3.png\"\r\n       alt=\"Asistente AFB\">\r\n\r\n  <!-- Badge \/ \u00edcono de Tel\u00e9fono -->\r\n  <span class=\"call-badge\" aria-hidden=\"true\">\r\n    <!-- SVG de tel\u00e9fono en blanco -->\r\n    <svg viewBox=\"0 0 24 24\" fill=\"#FFFFFF\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n      <path d=\"M21 16.5v3a1.5 1.5 0 0 1-1.64 1.49A18.9 18.9 0 0 1 11 18a18.9 18.9 0 0 1-6.99-6.36A18.9 18.9 0 0 1 3 4.64 1.5 1.5 0 0 1 4.5 3h3A1.5 1.5 0 0 1 9 4.29c.08.6.24 1.18.46 1.73.17.43.06.93-.26 1.25L8.1 8.37a14.8 14.8 0 0 0 7.53 7.53l1.1-1.1c.32-.32.82-.43 1.25-.26.55.22 1.13.38 1.73.46A1.5 1.5 0 0 1 21 16.5z\"\/>\r\n    <\/svg>\r\n  <\/span>\r\n<\/a>\r\n\r\n<style>\r\n\/* ===== BOT\u00d3N FLOTANTE (LLAMADA) \u2013 igual estilo que WA ===== *\/\r\n.call-fab{\r\n  position:fixed;\r\n  \/* Col\u00f3calo ARRIBA del de WhatsApp:\r\n     WA mide 120px y est\u00e1 en bottom:30 \u2192 30 + 120 + ~20 de separaci\u00f3n = 170 *\/\r\n  bottom:170px;\r\n  right:30px;\r\n  width:120px;\r\n  height:120px;\r\n  border-radius:50%;\r\n  background:rgba(8,159,177,.18);\r\n  box-shadow:0 4px 12px rgba(0,0,0,.25);\r\n  display:flex;\r\n  align-items:center;\r\n  justify-content:center;\r\n  cursor:pointer;\r\n  z-index:1000000;\r\n  transition:transform .3s ease;\r\n}\r\n.call-fab:hover{ transform:scale(1.08); }\r\n\r\n.call-fab img{\r\n  width:100%;\r\n  height:100%;\r\n  object-fit:cover;\r\n  border-radius:50%;\r\n}\r\n\r\n\/* ------ Badge (icono Tel\u00e9fono) ------ *\/\r\n.call-badge{\r\n  position:absolute;\r\n  top:-6px;\r\n  left:-6px;\r\n  width:42px;\r\n  height:42px;\r\n  background:#0C243F;           \/* Navy de tu marca *\/\r\n  border:3px solid #FFFFFF;     \/* anillo blanco de separaci\u00f3n *\/\r\n  border-radius:50%;\r\n  display:flex;\r\n  align-items:center;\r\n  justify-content:center;\r\n}\r\n.call-badge svg{\r\n  width:60%;\r\n  height:60%;\r\n  display:block;\r\n}\r\n\r\n\/* ---------- Responsive (m\u00f3vil) ---------- *\/\r\n@media(max-width:767px){\r\n  .call-fab{\r\n    \/* WA en m\u00f3vil: bottom:20 y height:60 \u2192 20 + 60 + ~12 = 92 *\/\r\n    bottom:92px;\r\n    right:20px;\r\n    width:60px;\r\n    height:60px;\r\n  }\r\n  .call-badge{\r\n    width:26px;\r\n    height:26px;\r\n    border:2px solid #FFF;\r\n  }\r\n}\r\n<\/style>\r\n\r\n <!-- ===== Bot\u00f3n flotante de WhatsApp (NOVA) ===== -->\r\n<a href=\"https:\/\/api.whatsapp.com\/send\/?phone=525574825258&text&type=phone_number&app_absent=0\"\r\n   class=\"whatsapp-fab\"\r\n   target=\"_blank\"\r\n   rel=\"noopener\"\r\n   aria-label=\"Enviar mensaje por WhatsApp\">\r\n\r\n  <!-- Avatar NOVA -->\r\n  <img decoding=\"async\" src=\"https:\/\/accountantsafb.com\/wp-content\/uploads\/2025\/07\/Ellipse-3.png\"\r\n       alt=\"Asistente NOVA \u2013 Hero Doc\">\r\n\r\n  <!-- Badge \/ \u00edcono de WhatsApp -->\r\n  <span class=\"whatsapp-badge\">\r\n    <img decoding=\"async\" src=\"https:\/\/hero-doc.ai\/wp-content\/uploads\/2025\/06\/whatsapp.png\"\r\n         alt=\"\"\r\n         aria-hidden=\"true\">\r\n  <\/span>\r\n<\/a>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Contabilidad Contabilidad, facturaci\u00f3n, cumplimiento fiscal y n\u00f3minas. Contabilidad, n\u00f3minas y cumplimiento fiscal En la \u00faltimas dos d\u00e9cadas, en M\u00e9xico el cumplimiento contable y fiscal se ha convertido en una tarea compleja, esto se debe principalmente a las disposiciones fiscales de 2014 y todas las que se han ido incorporando en estos \u00faltimos a\u00f1os, as\u00ed como [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-705","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/accountantsafb.com\/en\/wp-json\/wp\/v2\/pages\/705","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accountantsafb.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/accountantsafb.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/accountantsafb.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/accountantsafb.com\/en\/wp-json\/wp\/v2\/comments?post=705"}],"version-history":[{"count":76,"href":"https:\/\/accountantsafb.com\/en\/wp-json\/wp\/v2\/pages\/705\/revisions"}],"predecessor-version":[{"id":1299,"href":"https:\/\/accountantsafb.com\/en\/wp-json\/wp\/v2\/pages\/705\/revisions\/1299"}],"wp:attachment":[{"href":"https:\/\/accountantsafb.com\/en\/wp-json\/wp\/v2\/media?parent=705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}