Tecnico En Contaduria

CASO PRACTICO DE PAGOS PROVISIONALES DEL I.S.R. EN INGRESOS DE PERSONA FISICA POR SERVICIOS PROFESIONALES.
| Enero | Febrero | Marzo | Abril | Mayo | Junio | Julio | Agosto | Septiembre | Octubre | Noviembre | Diciembre |
Ing. Acum | $ 51,300.00 | $ 48,200.00 | $ 39,300.00 | $ 61,700.00 | $ 48,600.00 | $ 47,200.00 | $ 57,600.00 | $ 51,500.00 | $ 43,300.00 | $47,700.00 | $ 42,100.00 | $ 60,900.00 |
Deducciones aut. | $ 19,900.00 | $ 18,600.00 | $ 24,100.00 | $ 27,200.00 | $ 18,700.00 | $ 21,900.00 | $ 22,400.00 | $ 34,200.00 | $ 19,400.00 | $ 21,600.00 | $ 18,500.00 | $ 35,200.00 |
Util. Fiscal | $ 31,400.00 | $ 29,600.00 | $ 15,200.00 | $ 34,500.00 | $ 29,900.00 | $ 25,300.00 | $ 35,200.00 | $ 17,300.00 |$ 23,900.00 | $ 26,100.00 | $ 23,600.00 | $ 25,700.00 |
P.T.U. pagada | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
P.F.A.P.A. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Base gravable | $ 31,400.00 | $ 29,600.00 | $ 15,200.00 | $ 34,500.00 | $ 29,900.00 | $ 25,300.00 | $ 35,200.00 | $ 17,300.00 | $ 23,900.00 | $ 26,100.00 | $ 23,600.00 | $25,700.00 |
L.I. | $ 20,770.30 | $ 20,770.30 | $ 10,298.36 | $ 32,736.84 | $ 20,770.30 | $ 20,770.30 | $ 32,736.84 | $ 10,298.36 | $ 20,770.30 | $ 20,770.30 | $ 20,770.30 | $ 20,770.30 |
Exedente L.I. | $ 10,629.70 | $ 8,829.70 | $ 4,901.64 | $ 1,763.16 | $ 9,129.70 | $ 4,529.70 | $ 2,463.16 | $ 7,001.64 | $ 3,129.70 | $5,329.70 | $ 2,829.70 | $ 4,929.70 |
* %s/excedente | 23.52% | 23.52% | 21.36% | 30% | 23.52% | 23.52% | 30% | 21.36% | 23.52% | 23.52% | 23.52% | 23.52% |
ISR s/excedente | $ 2,500.11 | $ 2,076.75 | $ 1,046.99 | $ 528.95 | $ 2,147.31 | $ 1,065.39 | $ 738.95 | $ 1,495.55 | $ 736.11 | $ 1,253.55 | $ 665.55 | $1,159.47 |
C.F. | $ 3,327.42 | $ 3,327.42 | $ 1,090.62 | $ 6,141.95 | $ 3,327.42 | $ 3,327.42 | $ 6,141.95 | $ 1,090.62 | $ 3,327.42 | $ 3,327.42 | $ 3,327.42 | $ 3,327.42 |
Pago prov. del perd. | $ 5,827.53 | $ 5,404.17 | $ 2,137.61 | $ 6,670.90 | $ 5,474.73 | $ 4,392.81 | $ 6,880.90 | $2,586.17 | $ 4,063.53 | $ 4,580.97 | $ 3,992.97 | $ 4,486.89 |
Pagos prov. efect. en el perd. | 0 | $ 5,827.53 | | | | | | | | | | |
Dif. A cargo a pagar | $ 5,827.53 | $ 423.36 | | | | | | | | | | |

ENERO | FEBRERO | MARZO | ABRIL | MAYO | JUNIO | JULIO | AGOSTO | SEPTIEMBRE | OCTUBRE | NOVIEMBRE | DICIEMBRE |
$38,200.00 |$31,400.00 | $23,600.00 | $38,100.00 | $31,400.00 | $35,900.00 | $39,700.00 | $34,200.00 | $27,500.00 | $31,600.00 | $29,800.00 | $43,500.00 |
$13,100.00 | $16,800.00 | $15,700.00 | $23,600.00 | $17,200.00 | $11,300.00 | $17,900.00 | $17,300.00 | $1,580,000 | $16,100.00 | $12,300.00 | $17,400.00 |
$51,300.00 | $99,500.00 | $138,800.00 | $200,500.00 | $249,100.00 | $ 296.300.00 |$353,900.00 | $405,400.00 | $448,700.00 | $496,400.00 | $538,500.00 | $599,400.00 |
$19,900.00 | $18,600.00 | $24,100.00 | $27,200.00 | $18,700.00 | $21,900.00 | $22,400.00 | $28,600.00 | $19,400.00 | $21,600.00 | $18,500.00 | $18,400.00 |
$19,900.00 | $38,500.00 | $62,600.00 | $89,800.00 | $108,500.00 | $130,400.00 | $152,800.00 | $181,400.00 | $200,800.00 | $222,400.00 | $240,900.00 | $259,300.00|
$31,400.00 | $61,000.00 | $76,200.00 | $110,700.00 | $140,600.00 | $165,900.00 | $201,100.00 | $224,000.00 | $247,900.00 | $274,000.00 | $297,600.00 | $340,100.00 |
$ - | $ - | $ - | $ - | $ - | $ - |...