STRATEGIES FOR THE 2020 ANNUAL DECLARATION OF MORAL PEOPLE
12/2/2021
The strategies necessary to prepare the annual declaration for the 2020 financial year of the Corporate Persons can be found in the most recent book by our Director
Ph.D. Manuel Nevárez Chávez: “INCOME TAX FOR MORAL PERSONS: BASIC FOUNDATIONSCOS AND PRACTICAL APPLICATION “, updated edition for 2020, where you will find very useful topics such as:
- Determination of Fiscal Result (P. 7)
- Cumulative income (Pages 8 to 32)
- Annual adjustment for inflation (Pages 14 to 20)
- Authorized Deductions (Pages 32 to 77)
- Deduction of Investments (Pages 39 to 46)
- Cost of Sales (Pages 66 to 77)
- Non-deductible expenses (Pages 77 to 98)
- Determination of PTU for the year (Pages 98 to 102)
- Application of Tax Losses (Pages 102 to 104)
- Tax Accounting Reconciliation (Pages 105 to 112)
- Determination of the Net Tax Income Account (CUFIN) (Pages 125 to 133)
As well as the tax treatment of special regimes such as:
- Associations and Civil Societies (Pages 155 to 158)
- Construction companies (Pages 169 to 178)
- Primary Activities (Pages 179 to 195)
- Motor transport (Pages 196 to 200)
To purchase the book in its printed version, call 455 91 00 ext. 131, or send your order to the mail:alejandra.jacquez@manuelnevarez.com.mx
Look for it also in its digital version at: https://www.pearsonenespanol.com/mexico/tienda-online/impuesto-sobre-la-renta-delas-personas-morales-fundamentos-nevarez-1ed-ebook
In addition, we already have Tax Laws 2021 available.