Considered investment of fixed assets, expenses and deferred charges.
Fixed assets. Tangible assets using taxpayers for the conduct of its activities and to preclude the use of taxpayer service and through the passage of time. The purchase or manufacture of these goods will always be the purpose of use for the development of activities of the taxpayer, and not to be sold in the normal course of business.
Deferred expenses.
Are represented by intangible assets or property rights to reduce costs of operation, or improve the quality and acceptance of a product, for a limited period, less than the length of the activity of individual morality. Deferred expenses are also considered intangible assets that enable the exploitation of property belonging to the domain or the public provision of a public service concessions.
Deferred charges.
Those who meet the requirements set out in paragraph above. Except those relating to the operation of assets of the domain or the public provision of a public service concession, but the benefit is for an unlimited period depending on the duration of the activity of the corporation.
Obligations of legal persons.
* Maintain accounting.
* To issue receipts for the transactions made.
* Develop financial statements and inventory.
* Submit annual statement.
* Maintain record of transactions in securities issued in series.
* Keep documentation-check.
Individuals.
ISR pay people living in Mexico.
The living abroad with business or providing independent personal services in the country.
Exemptions.
* Features other than salary and time bonus.
* Allowances for risks or disease.
* Retirement, pension and retirement assets.
* Reimbursement of medical expenses, dental, hospital and funeral.
* Provision of safety and social welfare.
* Delivery of the deposit or institutes Infonavit social security.
* Cash and funds savings of workers.
* Share of IMSS.
* Seniority premiums, retirement and severance (90 x SMG times each year of service).
* Bonus, holiday bonuses and OCT (15 times SMG).
* Compensation paid by foreigners.
* Representation and travel expenses.
* Rents frozen.
* Disposition of residential property provided that it is having lived the last two years preceding the sale.
* Agricultural activities, livestock, forestry and fishing (20 times a year SMG).
* Interest paid by credit institutions provided that they are reservoirs of savings by an amount not to exceed twice a year high of SMG.
* Interest received by international lending institutions.
* Interest on bonds issued by the Government Federal.
* Interest from insurance institutions.
* Inheritance or bequest.
* Donations (3 times annual SMG).
* Compensation for damage.
* Food.
* Copyright.
Income from salary (Subordinate Service Person).
Table of income retention.
Obligation of the subjects.
* Provide data for registration in the RFC.
* Request the retention of tax records.
* Submit annual statement.
* Communicate in writing when they work for two or more patterns.
Duty of employers.
* Hold the ISR.
* Calculate the annual tax.
* Providing records to employees no later than January 31.
* Request records where the employee worked for other employers.
* Request the employee report if it worked for another employer.
* Present annual salaries paid.
* Request information workers to enroll in the RFC.
You should join a penny stock newsletter. These tell you when to enter and exit the market. One that I highly recommend is Microcapmillionaires. For a start they are Offering 3 Free Stock Picks For a Limited Time. This Offer Will End Once a Reasonable Amount of Subscribers Have Been Reached. So go HURRY try them for free...