CASO 2

Determine los pagos provisionales del coordinado persona moral

Año 2019

Datos

Concepto Enero Febrero Marzo

Ingresos por servicios de autotransporte 524,100.00 684,200.00 987,500.00
Estimulo Aplicable por casetas (ingreso acumulable) 62,892.00 82,104.00 118,500.00
Deducciones autorizadas 314,460.00 410,520.00 592,500.00
ISR a cargo por gastos sin comprobacion 26,205.00 34,210.00 49,375.00
estimuIEPS Acreditable por consumo de diesel 31,446.00 41,052.00 59,250.00
estimuEstimulo aplicable por casetas 62,892.00 82,104.00 118,500.00

Concepto Enero Febrero Marzo

Ingresos por servicios de autotransporte acumulado 524,100.00 1,208,300.00 2,195,800.00
Estimulo aplicable por casetas acumulable (Ingreso) 62,892.00 144,996.00 263,496.00
Ganancia por venta de activo acumulable - - -
Total de Ingresos Acumulables 586,992.00 1,353,296.00 2,459,296.00
Deducciones Autorizadas Acumulables 314,460.00 724,980.00 1,317,480.00
Base Gravable 272,532.00 628,316.00 1,141,816.00
Tasa ISR 30% 30% 30%
ISR a cargo 81,759.60 188,494.80 342,544.80
ISR a cargo por gastos sin comprobacion 26,205.00 60,415.00 109,790.00
ISR del periodo 107,964.60 248,909.80 452,334.80
IEPS Acreditable por consumo de diesel 31,446.00 72,498.00 131,748.00
Estimulo aplicable por casetas 62,892.00 144,996.00 263,496.00
Pago provisional de periodo 13,626.60 31,415.80 57,090.80
Pagos provisionales efectuados con anterioridad 0 13,626.60 31,415.80
Pago provisional a pagar 13,626.60 17,789.20 25,675.00
 Abril Mayo Junio Julio Agosto Septiembre Octubre
1,252,000.00 642,100.00 751,000.00 845,100.00 1,100,500.00 984,100.00 741,500.00
150,240.00 77,052.00 90,120.00 101,412.00 132,060.00 118,092.00 88,980.00
751,200.00 385,260.00 450,600.00 507,060.00 660,300.00 590,460.00 444,900.00
62,600.00 32,105.00 37,550.00 42,255.00 55,025.00 49,205.00 37,075.00
75,120.00 38,526.00 45,060.00 50,706.00 66,030.00 59,046.00 44,490.00
150,240.00 77,052.00 90,120.00 101,412.00 132,060.00 118,092.00 88,980.00

Abril Mayo Junio Julio Agosto Septiembre Octubre

3,447,800.00 4,089,900.00 4,840,900.00 5,686,000.00 6,786,500.00 7,770,600.00 8,512,100.00
413,736.00 490,788.00 580,908.00 682,320.00 814,380.00 932,472.00 1,021,452.00
- - - - - - -
3,861,536.00 4,580,688.00 5,421,808.00 6,368,320.00 7,600,880.00 8,703,072.00 9,533,552.00
2,068,680.00 2,453,940.00 2,904,540.00 3,411,600.00 4,071,900.00 4,662,360.00 5,107,260.00
1,792,856.00 2,126,748.00 2,517,268.00 2,956,720.00 3,528,980.00 4,040,712.00 4,426,292.00
30% 30% 30% 30% 30% 30% 30%
537,856.80 638,024.40 755,180.40 887,016.00 1,058,694.00 1,212,213.60 1,327,887.60
172,390.00 204,495.00 242,045.00 284,300.00 339,325.00 388,530.00 425,605.00
710,246.80 842,519.40 997,225.40 1,171,316.00 1,398,019.00 1,600,743.60 1,753,492.60
206,868.00 245,394.00 290,454.00 341,160.00 407,190.00 466,236.00 510,726.00
413,736.00 490,788.00 580,908.00 682,320.00 814,380.00 932,472.00 1,021,452.00
89,642.80 106,337.40 125,863.40 147,836.00 176,449.00 202,035.60 221,314.60
57,090.80 89,642.80 106,337.40 125,863.40 147,836.00 176,449.00 202,035.60
32,552.00 16,694.60 19,526.00 21,972.60 28,613.00 25,586.60 19,279.00
 Noviembre Diciembre
645,100.00 1,742,000.00
77,412.00 209,040.00
387,060.00 1,045,200.00
32,255.00 87,100.00
38,706.00 104,520.00
77,412.00 209,040.00

Noviembre Diciembre
9,157,200.00 10,899,200.00
1,098,864.00 1,307,904.00
- -
10,256,064.00 12,207,104.00
5,494,320.00 6,539,520.00
4,761,744.00 5,667,584.00
30% 30%
1,428,523.20 1,700,275.20
457,860.00 544,960.00
1,886,383.20 2,245,235.20
549,432.00 653,952.00
1,098,864.00 1,307,904.00
238,087.20 283,379.20
221,314.60 238,087.20
16,772.60 45,292.00