Ensayo de isr regimen intermedio

Páginas: 3 (568 palabras) Publicado: 5 de octubre de 2010
THOSE WHO CAN PAY IN THE INTERMEDIATE REGIME?
Realized to the Federation and to the federative entity
The Law of Income tax (LISR) contains inside his multiple ones Rate of taxation for thepersons. The Intermediate Regime of the Persons Physical with Managerial Activities, Same that is in the title 2, in His chapter II, in the section the II of mentioned law, Which contains some facilitiesin All that to deduction of investments and the decrease Of some formal obligations, Though also it has certain Peculiarities, such as to effect payments Provisional so much to the federative entityWhere they perceive the income like that Since to the Federation, for what in Present writing we will see the determination Of such provisional payments.
In agreement with the article 134 of the LISRThey will be able they pay in the Intermediate Regime, The contributors natural persons that Realize exclusively managerial activities, Whose income obtained in
The previous immediate exercise forsaid Activities had not exceeded of $4 ' 000,000.00.
Continuing with the mentioned in Previous paragraph, the article 134 of the LISR, It thinks that income is obtained Exclusively for theaccomplishment of activities Managerial when in the exercise Immediate revious these had represented At least 90 % of the total of his Income acumulates diminished of Those to which there refers the chapter Iof Title the 4th of the LISR, that is to say, for the chapter Of the income for wages and, in general, For the presentation of a personal service Subordinate, for what it is necessary to expire Withthis requirement to be able to pay in Intermediate regime.
When activities begin, they will be able To choose to pay in the Intermediate Regime, When they estimate that his income of Exercise4,000,000.00 will not exceed
When in the exercise of beginning they realize Operations for a minor period of 12 Months, to determine if it excelled itself of Limit of $4 ' 000,000.00, be had that To...
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