Enero Febrero Marzo Abril Mayo

Ingresos 12,000.00 7,000.00 5,000.00 8,000.00 7,000.00

Ingresos acumulados 0.00 12,000.00 19,000.00 24,000.00 32,000.00
Total ingresos 12,000.00 19,000.00 24,000.00 32,000.00 39,000.00
Coeficiente de utilidad 0.6675 0.6675 0.6675 0.6675 0.6675
Base gravable 8,010.47 12,683.25 16,020.94 21,361.26 26,034.03
Tasa de impuestos 30% 30% 30% 30% 30%
ISR a cargo 2,403.14 3,804.97 4,806.28 6,408.38 7,810.21
(-) P.Prov 2,403.14 3,804.97 4,806.28 6,408.38
ISR a pagar 2,403.14 1,401.83 1,001.31 1,602.09 1,401.83

Utilidad Fiscal 76,500.00

Ingresos Nominales 114,600.00

Coeficiente de utilidad 0.6675

Junio Julio Agosto Septiembre Octubre Noviembre
5,000.00 6,000.00 8,000.00 9,000.00 11,000.00 12,000.00
39,000.00 44,000.00 50,000.00 58,000.00 67,000.00 78,000.00
44,000.00 50,000.00 58,000.00 67,000.00 78,000.00 90,000.00
0.6675 0.6675 0.6675 0.6675 0.6675 0.6675
29,371.73 33,376.96 38,717.28 44,725.13 52,068.06 60,078.53
30% 30% 30% 30% 30% 30%
8,811.52 10,013.09 11,615.18 13,417.54 15,620.42 18,023.56
7,810.21 8,811.52 10,013.09 11,615.18 13,417.54 15,620.42
1,001.31 1,201.57 1,602.09 1,802.36 2,202.88 2,403.14
Diciembre
7,000.00
90,000.00
97,000.00
0.6675
64,751.31
30%
19,425.39
18,023.56
1,401.83
 TARIFAS PARA PAGOS MENSUALES ACT EMP Y PRO20XX

Enero L.INFERIOR L.SUPERIOR C/F %

0.01 644.58 - 1.92%
644.59 5,470.92 12.38 6.40%
5,470.93 9,614.66 321.26 10.88%
9,614.67 11,176.62 772.10 16.00%
11,176.63 13,381.47 1,022.01 17.92%
13,381.48 26,988.50 1,417.12 21.36%
26,988.51 42,537.58 4,323.58 23.52%
42,537.59 81,211.25 7,980.73 30.00%
81,211.26 108,281.67 19,582.83 32.00%
108,281.68 324,845.01 28,245.36 34.00%
324,845.02 En adelante 101,876.90 35.00%

200.00%

Febrero L.INFERIOR L.SUPERIOR C/F %

0.01 1,289.16 - 1.92%
1,289.17 10,941.84 24.76 6.40%
10,941.85 19,229.32 642.52 10.88%
19,229.33 22,353.24 1,544.20 16.00%
22,353.25 26,762.94 2,044.02 17.92%
26,762.95 53,977.00 2,834.24 21.36%
53,977.01 85,075.16 8,647.16 23.52%
85,075.17 162,422.50 15,961.46 30.00%
162,422.51 216,563.34 39,165.66 32.00%
216,563.35 649,690.02 56,490.72 34.00%
649,690.03 En adelante 203,753.80 35.00%

150.00%

Marzo L.INFERIOR L.SUPERIOR C/F %

0.01 1,933.74 - 1.92%
1,933.75 16,412.76 37.14 6.40%
16,412.77 28,843.98 963.78 10.88%
28,843.99 33,529.86 2,316.30 16.00%
33,529.87 40,144.41 3,066.03 17.92%
40,144.42 80,965.50 4,251.36 21.36%
80,965.51 127,612.74 12,970.74 23.52%
127,612.75 243,633.75 23,942.19 30.00%
243,633.76 324,845.01 58,748.49 32.00%
324,845.02 974,535.03 84,736.08 34.00%
974,535.04 En adelante 305,630.70 35.00%
 133.33%

Abril L.INFERIOR L.SUPERIOR C/F %

0.01 2,578.32 - 1.92%
2,578.33 21,883.68 49.52 6.40%
21,883.69 38,458.64 1,285.04 10.88%
38,458.65 44,706.48 3,088.40 16.00%
44,706.49 53,525.88 4,088.04 17.92%
53,525.89 107,954.00 5,668.48 21.36%
107,954.01 170,150.32 17,294.32 23.52%
170,150.33 324,845.00 31,922.92 30.00%
324,845.01 433,126.68 78,331.32 32.00%
433,126.69 1,299,380.04 112,981.44 34.00%
1,299,380.05 En adelante 407,507.60 35.00%

125.00%

Mayo L.INFERIOR L.SUPERIOR C/F %

0.01 3,222.90 - 1.92%
3,222.91 27,354.60 61.90 6.40%
27,354.61 48,073.30 1,606.30 10.88%
48,073.31 55,883.10 3,860.50 16.00%
55,883.11 66,907.35 5,110.05 17.92%
66,907.36 134,942.50 7,085.60 21.36%
134,942.51 212,687.90 21,617.90 23.52%
212,687.91 406,056.25 39,903.65 30.00%
406,056.26 541,408.35 97,914.15 32.00%
541,408.36 1,624,225.05 141,226.80 34.00%
1,624,225.06 En adelante 509,384.50 35.00%

120.00%

Junio L.INFERIOR L.SUPERIOR C/F %

0.01 3,867.48 - 1.92%
3,867.49 32,825.52 74.28 6.40%
32,825.53 57,687.96 1,927.56 10.88%
57,687.97 67,059.72 4,632.60 16.00%
67,059.73 80,288.82 6,132.06 17.92%
80,288.83 161,931.00 8,502.72 21.36%
161,931.01 255,225.48 25,941.48 23.52%
255,225.49 487,267.50 47,884.38 30.00%
487,267.51 649,690.02 117,496.98 32.00%
649,690.03 1,949,070.06 169,472.16 34.00%
1,949,070.07 En adelante 611,261.40 35.00%
 116.67%

Julio L.INFERIOR L.SUPERIOR C/F %

0.01 4,512.06 - 1.92%
4,512.07 38,296.44 86.66 6.40%
38,296.45 67,302.62 2,248.82 10.88%
67,302.63 78,236.34 5,404.70 16.00%
78,236.35 93,670.29 7,154.07 17.92%
93,670.30 188,919.50 9,919.84 21.36%
188,919.51 297,763.06 30,265.06 23.52%
297,763.07 568,478.75 55,865.11 30.00%
568,478.76 757,971.69 137,079.81 32.00%
757,971.70 2,273,915.07 197,717.52 34.00%
2,273,915.08 En adelante 713,138.30 35.00%

114.29%

Agosto L.INFERIOR L.SUPERIOR C/F %

0.01 5,156.64 - 1.92%
5,156.65 43,767.36 99.04 6.40%
43,767.37 76,917.28 2,570.08 10.88%
76,917.29 89,412.96 6,176.80 16.00%
89,412.97 107,051.76 8,176.08 17.92%
107,051.77 215,908.00 11,336.96 21.36%
215,908.01 340,300.64 34,588.64 23.52%
340,300.65 649,690.00 63,845.84 30.00%
649,690.01 866,253.36 156,662.64 32.00%
866,253.37 2,598,760.08 225,962.88 34.00%
2,598,760.09 En adelante 815,015.20 35.00%

112.50%

Septiembre L.INFERIOR L.SUPERIOR C/F %

0.01 5,801.22 - 1.92%
5,801.23 49,238.28 111.42 6.40%
49,238.29 86,531.94 2,891.34 10.88%
86,531.95 100,589.58 6,948.90 16.00%
100,589.59 120,433.23 9,198.09 17.92%
120,433.24 242,896.50 12,754.08 21.36%
242,896.51 382,838.22 38,912.22 23.52%
382,838.23 730,901.25 71,826.57 30.00%
730,901.26 974,535.03 176,245.47 32.00%
974,535.04 2,923,605.09 254,208.24 34.00%
2,923,605.10 En adelante 916,892.10 35.00%
 111.11%

Octubre L.INFERIOR L.SUPERIOR C/F %

0.01 6,445.80 - 1.92%
6,445.81 54,709.20 123.80 6.40%
54,709.21 96,146.60 3,212.60 10.88%
96,146.61 111,766.20 7,721.00 16.00%
111,766.21 133,814.70 10,220.10 17.92%
133,814.71 269,885.00 14,171.20 21.36%
269,885.01 425,375.80 43,235.80 23.52%
425,375.81 812,112.50 79,807.30 30.00%
812,112.51 1,082,816.70 195,828.30 32.00%
1,082,816.71 3,248,450.10 282,453.60 34.00%
3,248,450.11 En adelante 1,018,769.00 35.00%

110.00%

Noviembre L.INFERIOR L.SUPERIOR C/F %

0.01 7,090.38 - 1.92%
7,090.39 60,180.12 136.18 6.40%
60,180.13 105,761.26 3,533.86 10.88%
105,761.27 122,942.82 8,493.10 16.00%
122,942.83 147,196.17 11,242.11 17.92%
147,196.18 296,873.50 15,588.32 21.36%
296,873.51 467,913.38 47,559.38 23.52%
467,913.39 893,323.75 87,788.03 30.00%
893,323.76 1,191,098.37 215,411.13 32.00%
1,191,098.38 3,573,295.11 310,698.96 34.00%
3,573,295.12 En adelante 1,120,645.90 35.00%

109.09%

Diciembre L.INFERIOR L.SUPERIOR C/F %

0.01 7,735.00 - 1.92%
7,735.01 65,651.38 148.56 6.40%
65,651.39 115,376.52 3,855.14 10.88%
115,376.53 134,120.13 9,265.25 16.00%
134,120.14 160,578.47 12,264.18 17.92%
160,578.48 323,863.67 17,005.53 21.36%
323,863.68 510,453.60 51,883.23 23.52%
510,453.61 974,540.04 95,769.26 30.00%
974,540.05 1,299,386.76 234,995.18 32.00%
1,299,386.77 3,898,160.28 338,946.07 34.00%
3,898,160.29 En adelante 1,222,529.12 35.00%
 Enero Febrero Marzo Abril

Ingresos 5,000.00 8,000.00 7,500.00 21,000.00

Egresos 1,400.00 3,000.00 1,900.00 9,700.00
Base gravable 3,600.00 5,000.00 5,600.00 11,300.00
(-)Limite inferior 644.59 1,289.17 1,933.75 2,578.33
Excedente 2,955.41 3,710.83 3,666.25 8,721.67
(X) Tasa 6.40% 6.40% 6.40% 6.40%
Contribución Marginal 189.15 237.49 234.64 558.19
(+) Cuota fija 12.38 24.76 37.14 49.52
ISR 201.53 262.25 271.78 607.71
Mayo Junio Julio Agosto

10,000.00 9,700.00 12,300.00 15,100.00

4,700.00 5,600.00 5,500.00 7,600.00
5,300.00 4,100.00 6,800.00 7,500.00
3,222.91 3,867.49 4,512.07 5,156.65
2,077.09 232.51 2,287.93 2,343.35
6.40% 6.40% 6.40% 6.40%
132.93 14.88 146.43 149.97
61.90 74.28 86.66 99.04
194.83 89.16 233.09 249.01
Retenciones si(1) no(0) 1 1 1

Periodo Enero Febrero Marzo

Ingresos del periodo 1,000.00 1,000.00 1,000.00
Ingresos de periodos ant
Total ingresos 1,000.00

Egresos del periodo 500.00 500.00 500.00

Egresos del periodo ant
Total egresos 500.00

Base Gravable 500.00

(-)Limite inferior 0.01

Excedente 499.99
(X)Tasa 1.92%
Contribución marginal 9.60
(+)cuota fija -
ISR 9.60
(-)Pagos provisionales -
ISR del periodo 9.60
(-)ISR retenido 100.00
(-)ISR retenido de periodos ant
TOTAL ISR A CARGO - 90.00

Retenciones si(1) no(0) 1 1 1

IVA por pagar

IVA retenido
IVA acreditable
Diferencia

(-)IVA a favor de períodos ant

TOTAL IVA A PAGAR

IVA a favor acumulado

IVA A FAVOR NETO
 1 1 1 1 1 1

Abril Mayo Junio Julio Agosto Septiembre

1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00

500.00 500.00 500.00 500.00 500.00 500.00

1 1 1 1 1 1
 1.00 1.00 1.00

Octubre Noviembre Diciembre

1,000.00 1,000.00 1,000.00

500.00 500.00 500.00

1 1 1