José Pérez Chávez - Prontuario Tributario Profesional 2020

•RISR 269, 277 III c

•LIVA 4o

•LIEPS 4o

•CFF 11, 14 I, 14-A, 27, 32-A III, 79 V

GARANTIA

•LIVA 1o-B, 15 IX, 15 X

•RIVA 28, 53

•CFF 21, 26, 36-Bis, 66, 65, 67 IV, 74, 84-A VI, 84-B VI, 86-C, 86-D, 92, 101, 109, 112, 126, 134 al 145, 147, 149, 156-Bis, 159, 181, DT1999 2o I

•RCFF 77, 81, 83, 87 al 90

•LFPCA 24, 25, 27, 28

HERENCIA(S)

•LISR 93 XXII, 124

•RISR 124, 200, 238-A, 239

•LIVA 32

HONORARIOS

•LISR 2o, 17 I, 26, 27 X, 28 XXII, 31, 94, 96, 115 IV, 148 VI, 148 XIII, 151 I, 156, 157, 175

•RISR 49, 108, 138, 152, 158, 160, 162, 219, 223, 239, 240, 245

•LIVA 1o-A II, 3o, 14, 15 X b, 15 X c, 17, 29, 32

•RIVA 3o I a, 14, 34, 61, 73

•CFF 26 XIV, 27, 91-B, 137, 150 III, DT1999 2o I, DT2012 3o

•RCFF 45, 92, 94

•LFPCA 43 V

IMPORTACION

•LISR 3o, 27 XIV, 31, 147 XII, 148 VIII

•RISR 299

•LIVA 1o, 1o-A, 3o, 4o, 5o al 5o-D, 9o IX, 24 al 28, 33, 42, DT2000 7o II a, TR2005 2o, TRJun2005 3o

•RIVA 8o, 15, 46 al 50, 53, 54, 55, 71, 78

•LIEPS 1o I, 2o, 2o-B, 2o-C, 4o, 5o, 10, 12 al 15, 19 XX, 19 XXI

•RIEPS 9o, 10, 18

•CFF 22, 23, 29-A VIII, 42, 44 II, 66, 102 III, 103 XVI, 105, 109, 152, DT2001 2o VIII b 2, DT2004 2o V

•RCFF 57

IMPUESTO DEL EJERCICIO

•LISR 9o, 10 I, 13, 14, 72 II, 73, 106, 108, 109, 112 VI, 152

•LIVA TR2003 3o

INDEMNIZACION(ES)

•LISR 18 VII, 28 VI, 28 IX, 93 III, 93 XIII, 93 XXI, 93 XXV, 95, 142 IX, 148 V, 172, 185 II

•RISR 157, 172, 304

•CFF 2o, 3o, 20, 21, 117 II, 149

•LFPCA 25, 27

INGRESO(S) ACUMULABLE(S)

•LISR 5o, 15, 17 18 IV, 94, 100, 140, 142 XVI, 145, 151 III, 151 V, 176 III, 176 V,

•RISR 17 al 22, 158, 190, 256, 248, 306

•LIF2020 16 A V

INGRESOS

•LIVA 2o-C, 14, 32, 41 VI, 43

•RIVA 18

•CFF 2o, 3o, 4o, 9o I a, 14-B, 14-B I b, 17, 22-B, 29-A, 31, 32 I, 32-A I, 34-A, 55, 56, 59, 61, 62, 69, 70, 80 II, 84 VI, 108, 109 I, 150, 165, 167 II, 172, 191, DT1998 2o, DT2001 2o VIII l, DT2001 2o VIII c 1, DT2001 2o IX, DT2004 2o XVIII

•RCFF 57

•LFPCA 63

INMUEBLES

•LISR 18 III, 30, 34 I a, 57, 114 al 117, 121 II, 121 III, 122, 124, 126, 130 V, 148 VI, 153, 158 al 161, 168, 175 III

•RISR 4o, 30, 60, 69, 133, 136, 137, 143, 185, 186, 197 al 199, 211 al 214, 216, 217, 279

•LIVA 9o VII, 15 I, 15 X, 20 II, 33, 43, TR2003 7o

•RIVA 20, 28, 29, 33, 37, 45

•CFF 26 XV, 29-A, 147 I, 150, 155 IV, 156, 163, 175, 186, 187, 188, 191 II, DT2004 2o XIV a

•RCFF 57

INTERES FISCAL

•RIVA 53

•CFF 26, 36-Bis, 66, 67, 86-C, 86-D, 92, 101, 141 al 145, 159, 180, DT2004 2o XIV a

•RCFF 77 al 88, 94

•LFPCA 3o II, 63

INTERESES

•LISR 8o, 14, 18 IX, 19, 20, 25 IX, 26, 27 VII, 27 XIII, 28 VII, 28 XXVII, 44, 48, 50, 54, 55, 76 VI b, 82 I, 87, 88, 89 I, 93 XX, 101 IX, 103 V, 104, 111, 112, 115 III, 123, 133 al 136, 140 I, 142 II, 142 IX, 142 XVI, 143, 144, 146, 147 IX, 147 X, 148 VII, 150, 151 IV, 153, 163, 166, 171, 175 VII, 176, 185 I, 193

•RISR 11, 45, 63, 65, 69, 90, 92, 123, 136, 142, 217 IIc, 221, 223, 224, 226, 227, 229, 232, 239, 250 al 257, 270, 290, 303, 305

•LIVA 5o-C VI, 12, 15 X, 16, 17, 18, 18-A, 23, 41 IV, 42 V, DT1996 9o III, TR2003 6o

•RIVA 3o II, 16, 37, 38, 39, 40, 44

•CFF 9o, 15, 16-A, 16-B, 16-C, 18-B, 21, 22-A, 60, 156-Bis, DT1998 2o XI, DT2001 2o IX

•RCFF 16, 18, 78, 110

•LIF2020 21

INVENTARIO(S)

•LISR 27 XX, 37, 39, 41, 57, 76 IV, 76 XIV, 110 V

•RISR 78, 79, 83, 110, 192

•LIVA 8o

•RIVA 25

•LIEPS 7o, DT1999 10 V, DT2002 2o I a, DT2002 2o II, DT2002 2o IX

•RIEPS 5o

•CFF 26 XIII, 28 IV, 46 III, 55 III, 59 VIII, 60, 83 II, 84 II, 161

•RCFF 18, 102

INVERSION(ES)

•LISR 9o, 25 IV, 31 al 33, 36, 38, 39, 57, 75 II, 93 XIX b, 103 IV, 104, 105 III, 115 VI, 121 II, 124, 130 V, 147 II, 147 XI, 148 II, 148 III, 148 X, 149, 176, 192, 193

•RISR 65, 73 al 76, 137, 142, 196, 197, 205, 239, 246, 247, 248, 291, 299, 301

•LIVA 5o I, 5o V, 5o-A, 6o, 15 X b

•RIVA 39, 71

•CFF 16-B, 32-A, 36-Bis, 66, 81 XV, 82 XV, 111 V, 146-A, DT2001 2o VIII c, DT2001 2o IX

•RCFF 33 II, 57

JUBILACIONES

•LISR 29, 54 I e, 93 IV, 93 XXI, 153, 155, 166 I a, 185

•RISR 34, 41, 44, 65 al 69, 171, 173, 304

LIQUIDACION DE SOCIEDADES

•LISR 10, 12, 14, 18 IV, 28 XVI, 58, 74, 78, 82 II, 82 V, 99, 142 V, 177

•RISR 288

•CFF 11, 14-B, 26 III, 27, 32-A III, 66 III, 79 V, 80 IV, 136

•RCFF 29 X, 30 VII

•LFPCA 38

MAQUINAS REGISTRADORAS DE COMPROBACION FISCAL

•LISR 34 III, 112 V

•CFF 28, 55 V, 83 XIII, 113, DT1998 2o XII

MONEDA EXTRANJERA

•LISR 8o, 44, 45, 76 XV, 76 XVII, 81, 82 VI, 90, 103 II, 128, 147 XIII, 153, 162, 163

•LIVA 5o-C V, 9o VI, 18-A I b

•CFF 20, 28

NO DEDUCIBLES

•LISR 28, 46, 77, 103

•RISR 38, 57, 59, 60, 117, 267

•LIVA 8o

•CFF 17-A

OPERACIONES FINANCIERAS DERIVADAS

•LISR 20, 21, 28 XVII, 28 XIX, 45, 46, 142 XIV, 146, 148 XI, 163

•RISR 15, 240, 290

•LIVA 5o-C IX, 15 XI, 41 IV

OTORGAMIENTO DEL USO O GOCE TEMPORAL DE BIENES

•LISR 8o, 17 II, 36 II, 36 III, 86 II, 91, 114 al 116, 153, 158, 159, 175 III

•RISR 16, 60, 130, 136, 138, 197

•LIVA 1o III, 1o-A, 1o-B, 2o-A III, 3o, 5o, 14 VI, 15 X, 19 al 23, 24 III, 25 I, 26 III, 27, 29 III, 30, 32 III, 34, 41 V, 43

•RIVA 3o I c, 45

•CFF 15, 15-B, 17, 26 XIII, 32-D, DT2004 2o X

•RCFF 57

PAGO(S) PROVISIONAL(ES)

•LISR 10 al 14, 45, 54, 72 I, 73, 87, 90, 96, 97, 106, 107, 108, 112 II, 116 al 118, 126, 132, 135, 144 al 146, 152, 174, 185

•SE 4o II b

•RISR 14, 146, 173 al 177, 190, 194, 196, 212, 213, 215, 217, 219, 236, 237

•LIVA 28, DT2000 7o II a, TR2003 4o, TR2004 2o

•RIVA 23, 50, 78

•CFF 17-A, 20, 26 II, 30, 32 II, 31, 41 I, 41-A, 52-A, 81, 82 IV, 108, DT1995 2o I, DT1998 2o, DT2001 2o VII a, DT2001 2o VII c 8

•RCFF 57

•LIF2020 16 A IV, 16 A V

PARTES RELACIONADAS

•LISR 21, 27 XVII, 28 XXVIII, 29 II, 42, 71, 82 VII, 110, 140 VI, 148 XI, 159, 161, 176, 177, 179, 180, 184

•RISR 285

•CFF 21, 26, 34-A, 81 XVII, 82 XVII, 83 XV, 146-B I, DT2001 2o VIII l

PARTICIPACION DE UTILIDADES A TRABAJADORES

•LISR 9o I, 10, 16, 57, 76 IV, 77, 93 XIV, 94, 106, 109, 110 VI, 111

•RISR 174

PERDIDA(S) FISCAL(ES)

•LISR 9o II, 13 al 15, 22 II b, 57, 58, 100, 106, 108, 109, 177

•RISR 24, 73, 196, 215

•CFF 30, 32 II, 42, 69-B-Bis, 70-A II, 76, 111 IV, DT1998 2o VI

•RCFF 57

PERSONAS FISICAS

•LISR 1o, 2o, 5o, 13, 21, 22, 27 VIII, 28 VII, 28 XIX, 45, 56, 72, 73, 76 XI, 79, 82 IV, 87, 88, 90 al 152, 154, 156, 161, 166, 170, 174, 179, 193

•RISR 99, 114, 142 al 162, 275, 278, 293

•LIVA 1o, 1o-A, 3o I, 15, 17, 43, DT2006 5o III

•RIVA 20, 22-A, 35

•LIEPS 1o, 4o, DT2002 2o XI

•CFF 1o, 2o I, 10, 9o I, 14 VIII, 17-D, 19, 20, 22-B, 27, 29, 29-A, 30, 31, 32-A, 32-B I, 48 I, 122, 150, 150, 182 I, DT1999 2o I, DT2001 2o I, DT2001 2o IX

•RCFF 45, 82

•LIF2020 16 A III

PERSONAS MORALES

•LISR 5o, 7o, 22, 27 XI, 54 V, 56, 72, 76 VI, 86 al 90, 94, 96, 106, 116, 126, 138, 140 III, 141, 142 X, 145, 151 III d, 153, 161, 164, 171, 174 al 177

•RISR 13 al 129, 215, 230, 234, 291, 294, 299

•LIVA 1o, 1o-A, 3o, 5o-C III, 8o III a, 9o IX, 18

•RIVA 3o, 14, 27, 35

•LIEPS 1o, 4o, DT2002 2o XI

•CFF 9o II, 10 II, 11, 17-B, 17-D, 17-H, 19-A, 26 III, 26 XI, 26 XI, 27, 30, 32-A, 32-B I, 32 E, 46 IV, 79, 80, 84 J, 84 L, 110 V, 122, 123 I, 150, 182 I, DT1998 2o VI, DT1999 2o I, DT1999 2o IV, DT2001 2o IX, DT2001 2o VIII e