Reg

Concepto Enero Febrero

Venta con el
$25,000.00 $32,000.00
público en general

Venta con público

$6,000.00 $8,000.00
en especifico

Enero
Concepto
Subtotal IVA
Adquisicion de
$6,000.00 $960.00
Mercancias

Sueldos y salarios $6,000.00

Cuotas patronales $980.00

Pago de Luz $350.00 $56.00

Productos de
$450.00 $72.00
limpieza
Otros gastos $1,200.00 $192.00
Total $14,980.00 $1,280.00

$1,280.00 Mayo
Concepto
$33,670.00 Subtotal IVA
Adquisicion de
$5,300.00 $848.00
Mercancias

Sueldos y salarios $6,000.00

Cuotas patronales $980.00

Pago de Luz $300.00 $48.00

Productos de
$500.00 $80.00
limpieza
Otros gastos $800.00 $128.00
Total $13,880.00 $1,104.00

Concepto Septiembre

Subtotal IVA
Adquisicion de
$13,000.00 $2,080.00
Mercancias

Sueldos y salarios $6,000.00

Cuotas patronales $980.00

Pago de Luz $350.00 $56.00

Productos de
$450.00 $72.00
limpieza
Otros gastos $1,200.00 $192.00
Total $21,980.00 $2,400.00
 Regimen de Incorporacion Fiscal
Relacion de ingresos ejercicio 2023.
Luis Fernando Garcia Gómez

Marzo Abril Mayo Junio Julio Agosto

$21,000.00 $26,000.00 $19,000.00 $18,000.00 $20,000.00 $23,000.00

$6,700.00 $7,200.00 $4,800.00 $5,300.00 $5,800.00 $9,000.00

Regimen de Incorporacion Fiscal

Relacion de gastos ejercicio 2022
Luis Fernando Garcia Gómez

Febrero Marzo
Total Subtotal IVA Total Subtotal IVA

$6,960.00 $9,000.00 $1,440.00 $10,440.00 $5,400.00 $864.00

$6,000.00 $6,000.00 $6,000.00 $6,000.00

$980.00 $1,340.00 $1,340.00 $980.00

$406.00 $450.00 $72.00 $522.00 $400.00 $64.00

$522.00 $500.00 $80.00 $580.00 $250.00 $40.00

$1,392.00 $1,400.00 $224.00 $1,624.00 $1,300.00 $208.00

$16,260.00 $18,690.00 $1,816.00 $20,506.00 $14,330.00 $1,176.00

Junio Julio
Total Subtotal IVA Total Subtotal IVA

$6,148.00 $4,300.00 $688.00 $4,988.00 $6,800.00 $1,088.00

$6,000.00 $6,000.00 $960.00 $6,960.00 $6,000.00

$980.00 $1,340.00 $214.40 $1,554.40 $980.00

$348.00 $450.00 $72.00 $522.00 $400.00 $64.00

$580.00 $500.00 $80.00 $580.00 $250.00 $40.00

$928.00 $1,100.00 $176.00 $1,276.00 $1,400.00 $224.00

$14,984.00 $13,690.00 $2,190.40 $15,880.40 $15,830.00 $1,416.00

Octubre Noviembre

Total Subtotal IVA Total Subtotal IVA

$15,080.00 $9,000.00 $1,440.00 $10,440.00 $5,400.00 $864.00

$6,000.00 $6,000.00 $6,000.00 $6,000.00

$980.00 $1,340.00 $1,340.00 $980.00

$406.00 $450.00 $72.00 $522.00 $400.00 $64.00

$522.00 $500.00 $80.00 $580.00 $250.00 $40.00

$1,392.00 $1,400.00 $224.00 $1,624.00 $1,300.00 $208.00

$24,380.00 $18,690.00 $1,816.00 $20,506.00 $14,330.00 $1,176.00
Septiembre Octubre Noviembre Diciembre Total

$25,000.00 $25,000.00 $21,000.00 $30,000.00 $285,000.00

$2,700.00 $5,700.00 $5,800.00 $6,700.00 $73,700.00

Abril
Total Subtotal IVA Total

$6,264.00 $7,200.00 $1,152.00 $8,352.00

$6,000.00 $6,000.00 $6,000.00

$980.00 $1,340.00 $1,340.00

$464.00 $450.00 $72.00 $522.00

$290.00 $500.00 $80.00 $580.00

$1,508.00 $980.00 $156.80 $1,136.80

$15,506.00 $16,470.00 $1,460.80 $17,930.80

Agosto
Total Subtotal IVA Total

$13,000.00 $2,080.00 $15,080.00

$6,000.00 $6,000.00

$1,340.00 $1,340.00

$450.00 $72.00 $522.00

$500.00 $80.00 $580.00

$980.00 $156.80 $1,136.80

$0.00 $22,270.00 $2,388.80 $24,658.80

Diciembre

Total Subtotal IVA Total

$864.00 $7,200.00 $1,152.00 $8,352.00

$0.00 $6,000.00 $6,000.00

$0.00 $1,340.00 $1,340.00

$64.00 $450.00 $72.00 $522.00

$40.00 $500.00 $80.00 $580.00

$208.00 $980.00 $156.80 $1,136.80

$1,176.00 $16,470.00 $1,460.80 $17,930.80
 Determinacion de Pago definitivo de
ISR 2022

1er Bimestre 2do Bimestre

Venta al público en general $57,000.00 $47,000.00

Venta al público en especifico $14,000.00 $13,900.00
= Ingresos del Bimestre $71,000.00 $60,900.00

Adquisicion de Mercancias $15,000.00 $12,600.00

Sueldos y salarios $12,000.00 $12,000.00
Cuotas patronales $2,320.00 $2,320.00
Pago de Luz $800.00 $850.00
Productos de limpieza $950.00 $750.00
Otros gastos $2,600.00 $2,280.00
Deducciones autorizadas del
$33,670.00 $30,800.00
= Bimestre
PTU
Pérdida fiscal
Base gravable 37330.0000 $30,100.00
Limite inferior 30,975.43 25,328.21
Excedente de limite
6354.57 $4,771.79
inferior
Porcentaje de limite 21.36% 10.88%
inferior
Impuesto marginal 1357.34 519.170752
Cuota fija 3280.36 1,487.32
ISR determinado 4637.70 2006.490752
Porcentaje a reducir 70.00% 70.00%
Cantidad a reducir 3246.39 1404.5435264
ISR a pagar del
1391.31 601.9472256
bimestre
acion de Pago definitivo de

3er Bimestre 4to Bimestre 5to Bimestre 6to Bimestre

$37,000.00 $43,000.00 $50,000.00 $51,000.00

$10,100.00 $14,800.00 $8,400.00 $12,500.00
$47,100.00 $57,800.00 $58,400.00 $63,500.00

$9,600.00 $19,800.00 $22,000.00 $12,600.00

$12,000.00 $12,000.00 $12,000.00 $12,000.00
$2,320.00 $2,320.00 $2,320.00 $2,320.00
$750.00 $850.00 $800.00 $850.00
$1,000.00 $750.00 $950.00 $750.00
$1,900.00 $2,380.00 $2,600.00 $2,280.00

$27,570.00 $38,100.00 $40,670.00 $30,800.00

$19,530.00 $19,700.00 $17,730.00 $32,700.00

4,476.25 5,968.33 7,460.41 8,952.50

$15,053.75 $13,731.67 $10,269.59 $23,747.50

6.40% 6.40% 6.40% 6.40%

963.44 878.82688 657.25376 1519.84

85.92 114.56 143.20 171.88
1049.36 993.38688 800.45376 1691.72
70.00% 70.00% 70.00% 70.00%
734.552 695.370816 560.317632 1184.204

314.808 298.016064 240.136128 507.516

 Determinacion de Pago definitivo d
Regimen de Incorporacion Fiscal
Luis Fernando Garcia Gomez

1er 2do 3er

Bimestre Bimestre Bimestre
Venta al publico en general $57,000.00 $47,000.00 $37,000.00
(x) Tasa del IVA según art. 23 LIF 2% 2% 2%
IVA al Publico en General $1,140.00 $940.00 $740.00
(x) % a reduccion según art. 23 LIF 70% 70% 70%
(=) Cantidad a reducir $798.00 $658.00 $518.00
(=) IVA a carga con Publico en General $342.00 $282.00 $222.00

ventas alpublico en especifico $14,000.00 $13,900.00 $10,100.00

total de ingresos de las actividades $71,000.00 $60,900.00 $47,100.00
proporcion de iva acreditable 0.1971831 0.22824302 0.21443737

Costos y gastos bimestrales al 16% $19,350.00 $16,480.00 $13,250.00

tasa 16% 16% 16%
IVA trasladado al contribuyente $3,096.00 $2,636.80 $2,120.00
(x) proporcion de iva acreditable

ventas almpublico en especifico $14,000.00 $13,900.00 $10,100.00

tasa 16% 16% 16%
iva cobrado de actividades al 16% $2,240.00 $2,224.00 $1,616.00
iva acreditable $0.00 $0.00 $0.00
iva a cargo o a favor $2,240.00 $2,224.00 $1,616.00
iva a favor 0 0 0
(=) iva por pagar $2,240.00 $2,224.00 $1,616.00

IVA a cargo con publico en general $342.00 $282.00 $222.00

(+) IVA a cargo con publico en espesifico
(=) Total de IVA a Pagar $342.00 $282.00 $222.00
eterminacion de Pago definitivo de IVA 2023
egimen de Incorporacion Fiscal
uis Fernando Garcia Gomez

4to 5to 6to

Bimestre Bimestre Bimestre
$43,000.00 $50,000.00 $51,000.00
2% 2% 2%
$860.00 $1,000.00 $1,020.00
70% 70% 70%
$602.00 $700.00 $714.00
$258.00 $300.00 $306.00

determinacion de iva al publico en especifico 2023

$14,800.00 $8,400.00 $12,500.00

$57,800.00 $58,400.00 $63,500.00
0.25605536 0.14383562 0.19685039

$23,780.00 $26,350.00 $16,480.00

16% 16% 16%
$3,804.80 $4,216.00 $2,636.80

$14,800.00 $8,400.00 $12,500.00

16% 16% 16%
$2,368.00 $1,344.00 $2,000.00
$0.00 $0.00 $0.00
$2,368.00 $1,344.00 $2,000.00
0 0 0
$2,368.00 $1,344.00 $2,000.00

TOTAL A PAGAR DE IVA

$258.00 $300.00 $306.00

$258.00 $300.00 $306.00