Sales Tax Summary

CEMOSA NICARAGUA
For the period 1 March 2023 to 31 March 2023

CEMOSA, SUCURSAL NIC

Tax Basis
Tax Period covered
From
To

Tax Rate Net Tax

Taxes by Tax Rate

01.IVA Ventas Gravadas (15%)

IVA Ventas Gravadas (debitos) 15.0% C$487,533.56
Total 01.IVA Ventas Gravadas (15%) C$3,250,223.70 C$487,533.56

02.IVA Compras Gravadas (15%)

IVA Compras Gravadas (creditos 15.0% -C$17,580.48
Total 02.IVA Compras Gravadas (15%) -C$117,203.14 -C$17,580.48

03.EXENTO DE IVA (0%)

03.EXENTO DE IVA 0.0% C$0.00
Total 03.EXENTO DE IVA (0%) -C$176,164.93 C$0.00

Tax Exempt (0%)

No Tax 0.0% C$0.00
Total Tax Exempt (0%) -C$288,041.60 C$0.00

Total for Tax Codes C$2,668,814.03 C$469,953.08

J0310000327734
Accrual Basis
1 Monthly
1/03/2023
31/03/2023

Gross

C$3,737,757.26

-C$134,783.62

-C$176,164.93

-C$288,041.60

C$3,138,767.11
 Sales Tax Audit Report
CEMOSA NICARAGUA
For the period 1 March 2023 to 31 March 2023

Date Account Reference Details

01.IVA Ventas Gravadas (15%)

1/03/2023 Ingresos por Servicios (2511) 0031 Ministerio de Transporte e Infrae
Total 01.IVA Ventas Gravadas (15%)

02.IVA Compras Gravadas (15%)

1/03/2023 Viajes y Viaticos (4135) 147 RESTAURANTE JUIGALPA - RE
1/03/2023 Suministros de Oficina (4271) 9009 GONZALEZ PEREIRA A.A. - P
1/03/2023 Servicios Profesionales y Tecnic 0035 OSCAR MENDOZA MEJIA - Direc
1/03/2023 Suministros de Oficina (4271) 235 GONZALEZ PEREIRA A.A. - P
8/03/2023 Viajes y Viaticos (4135) 78411 DELIPOLLO - DELIPOLLO - 784
20/03/2023 Suministros de Oficina (4271) 40285 OSCAR MENDOZA
GONZALEZ PEREIRA MEJIA
A.A. -- Dirección
P de Proyec
31/03/2023 Servicios Profesionales y Tecnic 0040
* Document too large to attach. View in Hubdoc:
Total 02.IVA Compras Gravadas (15%) https://app.hubdoc.com/user/1ab27f29-ab71-42b8

03.EXENTO DE IVA (0%)

1/03/2023 Suministros de Oficina (4271) 1755 PRINT PLACE - ESCANEO, I
1/03/2023 Suministros de Oficina (4271) 1689 PRINT PLACE - ESCANEO, I
1/03/2023 Suministros de Oficina (4271) 1690 PRINT PLACE - ESCANEO, I
30/03/2023 Honorarios Profesionales (4211) 0075 MULTISERVICIOS REDENTOR - Hon
Total 03.EXENTO DE IVA (0%)

Tax Exempt (0%) COMERCIOS - GASTOS GENERALES - 37297

1/03/2023 Viajes y Viaticos (4135) 37297 Ministerio de Transporte e Infraestructura - Comp
* Document too large to attach. View in Hubdoc:
1/03/2023 Suministros de Oficina (4271) 3022 https://app.hubdoc.com/user/1ab27f29-ab71-42b8
* Document too large to attach. View in Hubdoc:
1/03/2023 Viajes y Viaticos (4135) Movilización Por Licitaciones CN Movilizacion proyecto MTI - Movi
https://app.hubdoc.com/user/1ab27f29-ab71-42b8
1/03/2023 Servicios Profesionales y Tecnic 0075 DCIngenieros - DCIngenieros
1/03/2023 Servicios Profesionales y Tecnic 0074 DCIngenieros - DCIngenieros
1/03/2023 Viajes y Viaticos (4135) 28.02.2022 Movilizacion proyecto MTI - Movi
1/03/2023 Combustibles Vehiculo (4241) 389620 Gasolineria - Gasolineria - 3896
1/03/2023 Honorarios Profesionales (4211) 5980 ZUÑIGA DELGADO CONSULTOR
1/03/2023 Suministros de Oficina (4271) 235 GONZALEZ PEREIRA A.A. - P
10/03/2023 Honorarios Profesionales (4211) 5993 ZUÑIGA DELGADO CONSULTOR
10/03/2023 Impuestos Municipales y Otros ( 2285 ALCALDIA DE MANAGUA - IM
15/03/2023 Suministros de Oficina (4271) 1391 Variedades Guiliana - Variedades
15/03/2023 Suministros de Oficina (4271) 1390 Variedades Guiliana - Variedades
19/03/2023 Combustibles Vehiculo (4241) 4499 Gasolineria - Gasolineria - 4499
20/03/2023 Suministros de Oficina (4271) 40285 GONZALEZ PEREIRA A.A. - P
24/03/2023 Otros Servicios Generales (4277 44711 Ministerio de Transporte e Infra
31/03/2023 Salarios (4111) PR-0041 Wage Payable Invoice - Employ
31/03/2023 Seguridad Social y Otros (4123) PR-0041 Wage Payable Invoice - Employ
31/03/2023 Salarios (4111) PR-0041 Wage Payable Invoice - Employ
31/03/2023 Vacaciones (4122) PR-0041 Wage Payable Invoice - Employ
31/03/2023 Aguinaldos (4121) PR-0041 Wage Payable Invoice - Employ
31/03/2023 Salarios (4111) PR-0041 Wage Payable Invoice - Employ
31/03/2023 Indemnizacion (4125) PR-0041 Wage Payable Invoice - Employ
31/03/2023 Seguridad Social y Otros (4123) PR-0041 Wage Payable Invoice - Employ
31/03/2023 Viajes y Viaticos (4135) Movilización Proyecto MTI ContraMovilizacion proyecto MTI - Movi
31/03/2023 Viajes y Viaticos (4135) Movilización Por Gestiones de Movilizacion proyecto MTI - Mov
Total Tax Exempt (0%)
t

arch 2023

Gross Tax Net

C$3,737,757.26 C$487,533.56 C$3,250,223.70

C$3,737,757.26 C$487,533.56 C$3,250,223.70

-C$1,555.00 -C$202.83 -C$1,352.17

-C$3,517.06 -C$458.75 -C$3,058.31
-C$62,653.90 -C$8,172.25 -C$54,481.65
-C$599.53 -C$78.20 -C$521.33
-C$2,964.00 -C$386.61 -C$2,577.39
-C$784.00 -C$102.26 -C$681.74
-C$62,710.13 -C$8,179.58 -C$54,530.55
-C$134,783.62 -C$17,580.48 -C$117,203.14

-C$20,540.00 C$0.00 -C$20,540.00

-C$72,360.00 C$0.00 -C$72,360.00
-C$72,360.00 C$0.00 -C$72,360.00
-C$10,904.93 C$0.00 -C$10,904.93
-C$176,164.93 C$0.00 -C$176,164.93

-C$25,976.72 C$0.00 -C$25,976.72

-C$6,000.00 C$0.00 -C$6,000.00
-C$2,600.00 C$0.00 -C$2,600.00
-C$17,116.17 C$0.00 -C$17,116.17
-C$100,742.00 C$0.00 -C$100,742.00
-C$2,600.00 C$0.00 -C$2,600.00
-C$4,640.10 C$0.00 -C$4,640.10
-C$18,160.55 C$0.00 -C$18,160.55
-C$127.74 C$0.00 -C$127.74
-C$9,082.49 C$0.00 -C$9,082.49
-C$75.00 C$0.00 -C$75.00
-C$3,234.74 C$0.00 -C$3,234.74
-C$6,291.84 C$0.00 -C$6,291.84
-C$200.00 C$0.00 -C$200.00
-C$268.58 C$0.00 -C$268.58
-C$5,100.00 C$0.00 -C$5,100.00
-C$41,428.08 C$0.00 -C$41,428.08
-C$11,824.56 C$0.00 -C$11,824.56
-C$9,720.00 C$0.00 -C$9,720.00
-C$4,583.36 C$0.00 -C$4,583.36
-C$4,583.36 C$0.00 -C$4,583.36
-C$3,849.86 C$0.00 -C$3,849.86
-C$3,055.44 C$0.00 -C$3,055.44
-C$1,099.96 C$0.00 -C$1,099.96
-C$1,900.00 C$0.00 -C$1,900.00
-C$3,781.05 C$0.00 -C$3,781.05
-C$288,041.60 C$0.00 -C$288,041.60