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Para los contribuyentes dedicados exclusivamente al autotransporte terrestre de carga de materiales y autotransporte terrestre de pasajeros urbano y suburbano, se considerará cumplen con el requisito del art.

27, fracción III de la LISR, cuando los pagos por consumos de combustible se realicen con medios distintos a cheque nominativo del contribuyente, tarjeta de crédito, de débito o de servicios o monederos electrónicos, El coordinado será el que deba cumplir con la obligación de presentar la declaración informativa de sueldos y salarios por las que se encuentran obligados cada uno de sus integrantes, anotando para ello la clave del RFC de las integrantes personas físicas o morales.

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