Читать книгу Prontuario Tributario Profesional 2020 - José Pérez Chávez - Страница 6

ACCIONES

•LISR 9o, 16, 18 IV, 19, 20 VI, 20 IX, 22 al 24, 28 X, 28 XVI, 28 XVII, 28 XXIV, 27, 45, 51, 53, 56, 77, 78, 85, 87 al 89, 94, 94 VII, 101 II, 103 II, 121, 122, 124, 126, 148 XIV, 153, 154, 161, 163, 172, 176, 177, 179 I e, 185, 192, 193

•RISR 7o, 20, 23, 24, 25, 29, 38, 51 II, 56, 92, 114, 120, 206, 215, 222, 283 al 293

•LIVA 5o-C, 19, 42 IV

•RIVA 30

•LIEPS 27 III

•CFF 14 VII, 14-A, 16-A I, 26 XI, 27, 32-A I, 33 II b, 42 IV, 52, 70-A VI, 81 XXX, 82 XV, 82 XXX, 84-G, 108, 155 II, DT1999 2o IV, DT2001 2o IX

•RCFF 57

ACREDITAMIENTO

•LISR 6o, 11, 28 XV, 56, 122, 140, 148 VII

•RISR 6o, 7o, 124, 160, 186, 219, 277

•LIVA 1o, 1o-A, 2o-C, 3o, 4o, 5o, 5o-A, 5o-B, 5o-D, 6o, 7o, 28, 30, 32 VIII, 33, 39, DT1999 8o II, TR2003 3o, TRJun2005 2o, TRJun2005 3o, TR2005 2o, TR2005 3o

•RIVA 15 al 21, 23, 34, 50, 51, 74, 79

•LIEPS 4o, 11, 22, DT1999 10 V, DT2002 2o VIII

•RIEPS 2o, 19

•CFF 9o, 14-B, 17-A, 19, 20, 22, 25, 25-A, 31, 32 II, 45, 60, 66 I, 69, 74 I, 75 II b, 76, 82 II f, 123 I, 144, 188, 122, DT1997 V, DT1999 2o III, DT2001 2o VII c 2 DT2010 10 II

•RCFF 46, 52, 53, 94

•LFPCA 5o, 15 II, 18, 21 II

•LIF2020 16 A II al 16 A V

ACTIVIDADES EMPRESARIALES

•LISR 2o, 4o, 6o, 8o, 13, 22, 27 XV a, 45 I, 57, 76, 90, 93 XXVIII, 94 V, 94 VI, 100 al 110, 161, 175 VI, 176

•RISR 39, 104, 149, 164, 212, 261

•LIVA 14, 15 X, 15 XVI, 43

•CFF 10 I a, 16, 17-B, 20, 22-B, 26-A, 27, 31, 32-A, 32-B I, 81 XIV, 82 XIV, DT2000 2o II, DT2001 2o IX

•RCFF 25, 29, 30, 45, 57, 65, 83 III

•LIF2020 16 A I

ACTIVO(S)

•LISR 2o, 8o, 12, 16, 18 IV, 20, 27 XV, 27 XX, 28 VIII, 28 XIV, 30, 32 al 34, 36, 37, 46, 57, 72, 79, 82, 93 XXI, 101 XI, 103, 104, 112 II, 147 XII, 148 IX, 172 IV, 179 II, 180

•RISR 21, 38, 75, 129, 212

•LIVA 19, 41 III

ACTIVO(S) FIJO(S)

•LIVA 5o-C II

•RIVA 39

•CFF 36-Bis, 59 VIII, 167

•RCFF 86 IV, 100

ACTUALIZACION

(Véase factor de actualización)

•CFF 17-A, 17-B, 21 al 23, 32-A I, 66, 66-A, 69-A, 70, 76, 92, 102, 108, 133-A I b, 141, 141-A, 146-C, 150, 191, DT1995 2o I, DT2012 4o, DT2012 6o, DT1997 2o III, DT1999 2o I, DT2004 2o XXIII

•RCFF 3o II, 65

ADQUISICION DE BIENES

•LISR 27 I, 27 XV, 37, 46, 91, 130, 131, 147 XII, 151, 161, 187, 188

•RISR 213, 216, 217, 219

•LIVA 1o-A I, 3o, 5o, 15 X b, 24 II, TRJun2005 3o

•RIVA 27, 37

•LIEPS 4o, 23, TR1999 10 V, DT2002 2o VIII

•LIF2020 16 A II, 16 A III

APROVECHAMIENTO

•LIVA 3o, 24 V, 26 IV, 29 IV

•RIVA 48, 58

•CFF 2o IV, 3o, 4o, 16 VI, 17-A, 20, 21, 46 IV, 48 IX, 50, 51, 52-A f, 66, 66-A VI b, 67, 117 I a, 141, DT1998 2o XI

•LIF2020 17

ARRENDAMIENTO

(Véase otorgamiento del uso o goce temporal de bienes)

•LIVA 19

•RIVA 72

ASOCIACION(ES) EN PARTICIPACION

•LISR 8o, 16, 22, 45 II, 78, 141, 153, 161, 179

•RISR 119

•CFF 17-B, 26 XVII, 27, 30, DT2004 2o VI

ASOCIACIONES CIVILES

•LISR 8o, 17, 86, 94

•RISR 127

•LIVA 15 XII e, 32

AUTOMOVIL(ES)

•LISR 28 II, 28 V, 28 XIII, 31, 34 VI, 36 II, 36 III, 104, 148 III

•RISR 3o, 58, 299 IX

•LIVA 41 III

•RIVA 21, 27

•CFF 81 VIII, DT2001 2o VIII b 3

AUTORIZACIONES

•LIVA 15

•CFF 16-C II, 18-A, 20, 21, 22, 25, 27, 29-A V, 36-Bis, 45 VII, 66, 66-A, 81 XI, 81 XXX, 82 XI, 82 XXX, 83 XI, 84 IX, 105, 141-A, 146-C, DT1997 2o III, DT2004 2o IV, DT2004 2o XIV

•RCFF 1o I, 14, 25, 57, 65, 81 I

AVISO(S)

•LISR 14, 27 XX, 73, 112 VI, 149

•RISR 2o, 65, 71 I, 107, 181, 185, 205, 248, 289, 292, 303

•LIVA 6o, 32

•RIVA 63

•CFF 9o, 14-A I, 18, 19, 23, 25, 26 III, 27, 30, 31, 33 I d, 41, 41-A, 42 I, 42 V, 44 II, 45, 46, 46-A III, 49, 52, 67, 70-A I, 75 V, 79, 81 II, 81 XII, 81 XX, 81 XXX, 82, 103, 110 V, 133-A II, 141-A II, 146, 149, 159, DT1995 2o I, DT1999 2o I, DT1999 2o IV, DT2000 2o II DT2001 2o II, DT2001 2o VII c 6, DT2001 2o VIII h, DT2004 2o V DT2006 2o III, DT2006 2o IX

•RCFF 2o, 20, 22, 24 IV, 29 IV al 29 VI, 29 IX al 29 XI, 30 III, 30 IV, 30 VII, 30 VIII, 42, 46, 52, 57

BIENES

•LIEPS 1o, 2o, 3o XII, 4o al 16, 19 II, 19 VI, 19 VIII, 19 XI, 19 XVI, 23 al 25, DT1999 10 V

•RIEPS 3o, 7o, 8o, 10

•CFF 59 IX

BIENES MUEBLES

•LISR 93 XIX b, 124, 126, 149 IV

•RISR 38, 138

•LIVA 9o IV

•RIVA 21, 45, 62

BIENES TANGIBLES

•LIVA 1o-A III, 5o-C, 5o-D, 19, 20 IV, 21, 24 IV, 27, 28, 30

•RIVA 15, 46 I, 55, 57

•CFF 15

CAJAS DE AHORRO

•LISR 54 V, 79 XIII, 93 XI

•RISR 149

•LIVA 15 X e

CAPITAL(ES)

•LISR 6o, 8o, 11, 13, 16, 18 IV, 20, 22 al 24, 27 VIII, 28 XVI, 28 XVII, 28 XXVII, 46, 48, 54, 76 al 78, 85, 90, 93 XXVI, 93 XXIII b, 103 V, 135, 142 V, 143, 148, 153, 161 al 163, 166, 172, 188 VII, 192, 193

•RISR 20, 25, 29, 45, 56, 65, 118, 119, 120, 121, 129, 285

•LIVA 18, 41 III, 42 III

•CFF 14-B, 15-A, 16-A, 26 XII, 144, DT2001 2o IX

•RCFF 57

CAPITAL SOCIAL

•CFF 26 X, 30, 146-C

•RCFF 57, 83 II

CARGOS DIFERIDOS

•LISR 32, 33, 104

•CFF 59 VIII

CASA-HABITACION

•LISR 28 XIII, 36 III, 93 X, 93 XIX a, 116, 148 II, 151

•RISR 60, 69, 76, 154, 155, 186, 197, 251, 262

•LIVA 9o II, 9o VII, 15 I, 15 IX, 15 X d, 20 II, 41 V

•RIVA 15 IX, 28, 29, 37, 45

CHEQUE

•LISR 27 III, 27 VIII, 76 XI a, 93 XX a, 102, 105 I, 147 IV, 147 IX, 147 XIV

•RISR 30, 41, 71, 189, 191, 242, 245

•CFF 20, 21, 22-B, 29-A, 32-B, 59, 105, DT2004 2o IV

•RCFF 14

CLIENTES

•LISR 28 III

•RIVA 72

•CFF 14, 29, 30-A, 81 X, 82 II b, 85 III

COMISION(ES)

•LISR 9o, 26, 27 XVI, 27 XVII, 31, 36 V, 79 IX, 111, 115 IV, 121 IV, 131 IV, 148 VI, 166, 171

•RISR 52, 164

•LIVA 1o-A II b, 14 IV, 15, 18-A, 29 IV d, 32 II

•RIVA 35, 49

•LIEPS 2o II A

•RIEPS 11

COMPENSACION

•LISR 28 I, 148, 152

•RISR 179

•CFF 23, 32 II, 41-A, 66 I, 76, 108 f, DT1999 2o III, DT2001 2o VII c, DT2004 2o V

•RCFF 15, 19, 57

COMPRAS

(Véase adquisición de bienes)

•CFF 55 III

COMPROBANTES

•LISR 17, 27 III, 27 VI, 76 II, 86 II, 110 III, 110 IV, 111, 112, 118 III

•SE 4o III b

•RISR 57, 62, 99, 128, 138, 155, 191, 199, 243

•LIVA 1o-C III, 5o II, 9o V, 31 I, 32 III, 33, 41 VII, DT1996 9o III, DT1999 8o IV, TR2003 5o

•LIEPS 4o III, 8o I d, 19 II, 19 VI

•RIEPS 13, 14

•CFF 14, 27 al 29, 29-A, 30, 42 V, 49, 81 X, 82 X, 83 VII, 84 VI, 108, 145-A, 145 V, DT1995 2o I, DT1998 2o II, DT1998 2o XII, DT2001 2o I

•LIF2020 16 A II al 16 A IV

CONSOLIDACION FISCAL

(Véase controladoras)

•CFF 46-A, 81, 82

•RCFF 57

CONTABILIDAD

•LISR 22, 27 IV, 76 I, 76 VII, 76 IX, 78, 86, 110 IV, 110 II, 112 II, 118 II, 147 V, 176, 177, 180

•RISR 44, 56, 106, 107, 115, 128, 244, 278

•LIVA 2o-C, 32, 33

•RIVA 22, 35, 74

•LIEPS 19 I, 19 VII

•RIEPS 12, 18

•CFF 13, 26 III c, 28, 30, 30-A, 42, 45, 46 III, 46 IV, 46-A, 48, 50, 53, 55 II, 56, 59, 59 III, 60, 61, 67, 75 II c, 83, 84, 85, 89, 111, 145 III, DT1995 2o I, DT1998 2o X, DT2004 2o XI

•RCFF 33

•LIF2020 16 A III

CONTRATOS

•LISR 2o, 9o, 18 III, 20, 21, 27 X, 27 XI, 27 XVI, 36 VI, 38, 39, 45, 46, 93 III, 93 VI, 93 XVIII, 93 XXI, 105 III, 130 V, 133, 142 VI, 147 II, 148 VII, 159, 166, 167, 185

•RISR 16, 21, 51, 87, 114, 119, 156, 217, 226, 238, 250, 279, 304

•LIVA 1o-C I, 5o-C VII, 18-A, TR2003 6o, TR2003 7o

•RIVA 11, 34, 37, 43, 45, 63

•CFF 14 VIII, 15, 16-B, 16-C, 27, 30, 32-C, 32-D, 81 XXII, 84-A V, 84-E, 109 IV

•RCFF 81 I

•LIF2020 16

CONTROLADORAS

•LISR 6o, 8o

•RISR 20 II

•CFF 32-A I b, 81 XI, 82 XI

COPROPIEDAD

•LISR 92, 108, 111

•RISR 99, 145, 196, 199 201, 219, 236

•LIVA 32

•RIVA 76

COSTO

•LISR 8o, 9o-A, 18

•RISR 11, 23 al 29, 38, 78 al 81, 83, 92, 170, 208, 209, 210, 211, 215, 267

CREDITO(S)

•LISR 8o, 9o, 14, 16, 18, 20, 25 V, 27 III, 27 VII, 27 XV, 27 VIII, 28 VII, 28 XII, 28 XVI, 28 XX, 36 V, 44, 45, 48, 49, 51, 55, 76 III, 90, 93 XX al 93 XXVII, 94, 101 VI, 102, 105 I, 110 VIII, 111, 112 III, 114, 119, 121, 122, 125, 136, 140 I, 140 II c, 142 II, 143, 145, 146, 147 IV, 147 IX, 147 X, 147 XIII, 148 VII, 151 IV, 153, 162, 166, 172 IV, 175 VII

•RISR 39, 41, 45, 59, 61, 69, 71, 86 al 89, 114, 123, 228, 230, 250 al 255, 257, 270, 292, 299 VII, 303

•LIVA 15 I, 15 X b, 18-A, 17, 30

•RIVA 16, 38, 40

•CFF 14 VIII, 16-B, 20, 24, 31, 32-C, 46 VIII, 66, 84-E, 86-D, 141 VI, 144, 145, 146, 146-A, 146-C, 150, 155 II, 156-Ter, 160, 165, 171, 173, 195, 196, DT1999 2o I, DT2001 2o VII d

•RCFF 57, 95

•LFPCA 28 VI

•LIF2020 15, 16

DECLARACION(ES)

•LISR 10, 12 al 14, 27 XVIII, 34 XIII, 36 VI, 45, 56, 72, 86 al 88, 90, 91, 96, 97, 98 III, 99, 106, 107, 110 VI, 112 VI, 116 al 118, 120, 122, 126, 132, 135, 145, 146, 147 VIII, 150, 152 al 156, 158 al 163, 165, 168 al 172, 174, 177, 178, 184, 185

•SE 4o II c, SE 4o III e

•RISR 52, 145, 146, 182, 185, 198, 212, 217, 236, 237, 240, 260, 261, 263

•LIEPS 5o-A, 5o-B, 6o, 15, 19 III, 19 VIII, 19 XVII, 21, 24 II, DT1999 10 V, DT2002 2o I, DT2002 2o II

•RIEPS 2o

•CFF 6o, 12, 14-A, 18, 20, 22, 22-B, 23, 25, 25-A, 26 XI, 27, 30 al 32, 32-A, 32-B III, 33 I, 33 I c, 41, 41-A, 42 I, 45 III, 46, 50, 52, 55, 56, 67, 69, 70-A I, 75 V, 76, 78, 79 IV, 80 III a, 81, 82, 84-A III, 84-B IV, 105 XIV, 109, 111 V, 130, 141-A I, 144, 151, DT1995 2o, DT1998 2o, DT1999 2o, DT2001 2o VII, DT2004 2o V, DT2004 2o XV, DT2004 2o XXI

•RCFF 2o, 14, 29, 30, 44, 46, 57

•LFPCA 52

•LIF2020 16 A V

DEDUCCION(ES)

•LISR 6o, 10, 14, 18 II, 25 al 28, 31, 33, 34 XIII, 36, 37, 38, 39 al 43, 47, 57, 73, 76 IX, 76 XII, 79, 90, 101 X, 103 al 106, 109, 110, 115 al 117, 118 II, 147 al 149, 151, 152, 168, 170, 174, 177, 179, 185, 189

•RISR 31, 34 al 38, 41, 44, 49 al 52, 54, 65 al 67, 69, 73 al 76, 101, 106, 137, 142, 145, 146, 184, 188, 196, 197, 200, 207, 204, 219, 218, 244, 246 al 248, 264, 267,299

•LIVA 5o, 5o-A, 7o, 43

•RIVA 24

•RIEPS 3o

•CFF 14-A, 28, 29, 29-A, 32 II, 52, 83 XI, 84 X, 109 I, 191, DT1995 2o I, DT1998 2o VI, DT2001 2o IX

•RCFF 33 II, 57

DEDUCCION INMEDIATA DE INVERSIONES

•LISR DT2014 9o XXXI

DERECHOS

•LIVA 3o, 6o, 8o, 9o VII, 11, 12, 15 XVI b, 18, 19, 23, 42 V

•CFF 2o, 14, 16-A, 17-H VIII, 18-B, 24, 31, 32-C, 33, 35, 128, 151 II, 157 VIII, 185, 195, 196-A, DT2001 2o VIII i

•LFPCA 45

DEUDAS

•LISR 9o, 16, 17 IV, 20, 28 XXVII, 44, 46, 90, 101 I, 142 I, 143, 146, 147 XIII, 162, 166, 172

•RISR 86 al 88

•CFF 14-A, 16-B, 24, 32-A, 59 IV, 76, 92, 141, 152

•RCFF 57

DEVOLUCION DE CONTRIBUCIONES

•LISR 4o, 45, 48, 97, 152, 161, 177, 190

•RISR 179, 290

•LIVA 1o-A IV, 6o, 8o, 31, 32, TR2003 3o

•RIVA 12, 13, 23

•LIEPS 5o, 11

•RIEPS 2o

•CFF 14-A, 17-A, 21, 22, 27, 42 IV, 52, 76, 108, 117 I, DT1998 2o, DT2001 2o VII c 2

•RCFF 18, 33, 85

•LIF2020 16 A II

DICTAMEN

•LISR 12, 24 VII, 42, 161

•RISR 215, 284

•CFF 23, 26 XI, 30, 32 III, 32-A, 42 IV, 47, 52, 52-A, 53-A, 70-A III, 73 III, 83 X, 91-A, 91-B, 123 IV, 175, DT2001 2o VII b 1, DT2001 2o VII c 9, DT2012 7o

•RCFF 20, 55, 56

•LFPCA 10, 43

DIVIDENDOS

•LISR 5o, 10, 22, 23, 76 XI, 77, 78, 88, 93 XXI, 140, 142 V, 164, 171, 176, 177

•RISR 7o, 55, 63, 114, 122, 136, 215, 284

•LIVA 5o-C III, 42 V

•RIVA 30

•CFF 30, 109 I

DOMICILIO

•LISR 27 III, 55 I, 56, 76 IX a, 147 IV, 151

•RISR 215

•LIVA 32 IV, 33, 43

•RIVA 27

•LIEPS 19 III

•CFF 10, 18, 18-A II, 26 III b, 27, 28 III, 29-A I, 30, 31, 32-B V, 42 II, 44 al 49, 52-A e, 53-A, 62 III, 67, 69, 79 VI, 81 VI, 82 II a, 83 IX, 84-A V, 84-C, 85 I, 87 II, 103 XVII, 105 XII, 110 V, 121, 129 II, 134 IV, 136, 137, 143 a, 145 I, 146, 152, 162, 168, 182 I, 196-A, DT2001 2o VII c 6, DT2004 2o XI

•RCFF 20, 25, 29 IV, 30 III

•LFPCA 13, 20, 24 I a, 43 IV, 44, 48 II c, 67, 69

DONATIVOS

•LISR 27 I, 27 VIII, 27 XX, 54 I d, 82 VI, 82 VII, 79 al 84, 90, 91, 93 XXIII, 124, 126, 148 IV, 151 III, 160, 161, 166

•RISR 36 al 38, 107, 128, 138, 131, 133, 139 al 141, 193, 208, 267, 299

•LIVA 8o, 25 IV

•RIVA 26

•CFF 14-A I, 26 VII, 29-A, 32-A II, 32-F, 81 XIII, 82 XIII, 83 XI, 84, 191, 196-A, DT1995 2o I, DT2008 5o III

•RCFF 57

EJERCICIO FISCAL

•LIVA TR2003 3o, TR2003 4o

•LIEPS DT2002 2o IX, DT2002 2o XIV, DT2003 1o II, DT2004 6o I

•RIEPS 2o, 19

•CFF 11, 30, 32-A III, 34-A, 36-Bis, 59 III, 108, 109, DT2001 2o VII d, DT2004 2o XXI

•RCFF 57

•LIF2020 16

ENAJENACION DE BIENES

•LISR 2o, 9o, 17 I, 19, 25 VI, 28 VI, 31, 38 II, 39, 79, 102, 111, 119 al 122, 126, 128, 149, 160, 167, 179 I c, 187 IV, 192, 193

•RISR 137, 145, 203 al 210, 212, 215, 217

•LIVA 1o, 1o-B, 2o, 2o-A, 5o-C VIII, 8o al 12, 27, 29, 30, 32 III, 33, 34, 41 II, 43, TR2003 6o

•RIVA 25 al 31, 78

•LIEPS 1o I, 2o I, 2o II A, 2o-A, 2o-B, 2o-C, 3o XII, 4o, 5o, 5o-A, 7o al 10, 11, 19 II, 19 IX, 19 XIII, 23-B, 27 I, DT1999 10 V, DT2002 2o II a, DT2002 2o III, DT2002 2o IV

•RIEPS 7o, 18

•CFF 3o, 14, 14-A, 16-A, 26 XI, 42 IV, 49 I, 52, 60, 105, 113, 128, 151 I, 167, 171 al 175, 191 al 195, 196-A, DT2004 2o XVIII

•RCFF 57, 110

•LIF2020 16

ESTABLECIMIENTO PERMANENTE

•LISR 1o al 3o, 13, 26, 27 XXII, 39, 90, 100, 101, 103, 126, 142 IV, 147 XIII,153 al 156, 159 al 161, 163, 166, 167, 169 al 174, 179, 215

•RISR 5o, 191, 271, 279, 291, 293

•LIVA 1o-A III, 3o, 15 VI, 20 IV

•CFF 26 XIII, 27, 32-A, DT2001 2o IX

ESTADOS FINANCIEROS

•LISR 24 III, 42, 76 V, 77, 78, 110 V, 159

•RISR 28

•RIVA 63

•CFF 22, 30, 32 III, 32-A, 42 IV, 47, 52, 52-A, 56, 70-A III, 73 III, 83 X, 91-A, 91-B, DT2001 2o VII

•RCFF 33, 57

ESTIMULOS FISCALES

•LISR 45 IV, 185, 189, 190

•RISR 303, 307

•CFF 25, 32-D, 39 III, 109 III

•RCFF 33 VIII

•LIF2020 16 A I, 16 A IV, 16 A V

EXPORTACION

•LISR 45 II, 102, 166

•LIVA 1o-A, 2o-A IV, 9o IX, 24, 25 I, 27, 29, 30, 41 II

•RIVA 46 I, 49, 54, 58, 60

•LIEPS 2o-C, 8o II, 19 V, 19 XXI, 23-B

•CFF 46-A, 51 III, 54 II, 66, 102, 103, 105 X

FACTOR DE ACTUALIZACION

•LISR 6o II, 19, 22, 31, 37, 53, 57, 109, 143, 147 X, 152, 191

•RISR 38, 215, 233

•LIVA 5o-A

•LIF2020 16 A II

FIDEICOMISOS

•LISR 2o, 7o, 13, 28 XXII, 29 II, 29 III, 45 II, 54 III, 76 XIII, 90, 112 VIII, 117, 118, 141, 153, 158, 176, 179, 187, 188, 192, 193

•RISR 114, 122, 128, 130, 133, 136, 140, 300, 301

•LIVA 43

•RIVA 11, 38, 74, TR2006 3o

•CFF 14, 16, 32-B, 81 XIV, 82 IV, DT2001 2o IX

FONDO DE AHORRO

•LISR 21 XI, 54 V, 79 XIII, 93 XI

•RISR 42

•LIVA 15 X e

FUSION DE SOCIEDADES

•LISR 14, 18 IV, 19, 23, 28 XVI, 31, 36 IV, 57, 58, 77, 78, 99, 119, 123, 124, 161, 176

•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

•RCFF 20, 22, 23, 85 III

•LIF2020 16 A IV

PERSONAS MORALES NO LUCRATIVAS

•LISR 28 VII, 79 al 89

•RISR 137, 149, 217, 234

PRESCRIPCION

•CFF 22, 23, 69-A, 100, 146, DT2012 7o, DT2012 8o

PRESTACION DE SERVICIOS

•LISR 17 I, 28 III, 28 XXVIII, 30, 39, 43, 76 IX, 93 I, 98, 99 IV, 100, 101, 107, 109, 111

•RISR 137, 182, 185, 261, 299 IX

•LIVA 1o II, 1o-A, 1o-B, 2o-A II, 3o, 14 al 19, 24 V, 25 III, 27, 29 VII, 30, 32 III, 34, 41, 43

•RIVA 3o I b, 29, 34 al 43, 63 I, 70 II, 72

•LIEPS 1o, 2o, 3o XII, 4o, 5o, 17

PUBLICO EN GENERAL

•LIVA 2o-A I h, 9o VIII, 18-A, 32 III

•RIVA 72

•LIEPS 7o, 8o, 19 II, 19 XVIII

•CFF 14, 28 V, 29-A, 30-A, 49 I, 83 XIII, 150

RECARGOS

•LISR 14 II, 28 I, 30, 112 II, 148, 161

•RISR 33, 54, 203, 280

•LIVA 5o

•RIVA 53

•RIEPS 2o

•CFF 2o, 3o, 20 II, 21, 22, 22-A, 23, 25, 32, 66, 69-A, 70-A, 92, 94, 108, 109, 117 II, 133-A b, 141, 141-A, 144, 191, DT1997 2o III, DT1998 2o XI, DT1999 2o III, DT2001 2o X c, DT2004 2o XIV b

•RCFF 15, 16, 65, 81, 88, 110

•LFPCA 57 I c

•LIF2020 8o

REDUCCIONES DE IMPUESTO

•LISR 72, 152 I

•RISR 105

REGIMENES FISCALES PREFERENTES

•LISR 28 XXIII, 77, 141, 171, 176 al 178

REGISTRO FEDERAL DE CONTRIBUYENTES

•LISR 27 III, 27 VI, 55 I, 56, 76 XI c, 91, 98 I, 99 IV, 99 V, 110 I, 112 I, 117, 118 I, 136 I, 146, 147 VIII

•RISR 7o, 92, 99, 106, 142, 212, 230, 234, 235, 253, 262, 275, 293, 294, 299

•CFF 17-G, 18 II, 18-A II, 26, 27, 29-A, 30, 30-A, 31, 32-A, 32-B, 42 V, 48, 49, 59 III, 67, 79, 80, 81, 83 IX, 84-A al 84-D, 103, 105, 106 c, 110, 136, 141-A I, 145 V, 182 I, DT1995 2o I, DT1999 2o IV, DT2001 2o I, DT2001 2o VII c 6, DT2004 2o VI

•RCFF 14, 22 al 28, 57

•LIF2020 16 A I

RESIDENTES EN EL EXTRANJERO

•LISR 1o al 5o, 13, 22, 28 XXVII, 39, 76 III, 101, 110 VIII, 126, 153 al 175

•RISR 5o, 52, 123, 239, 265, 271, 289

•LIVA 1o-A III, 3o, 9o IX, 10, 15 VI, 16, 20 IV, 24 IV, 25 IV, 29

•RIVA 48, 58, 61, 62, 65, 69, 70

•CFF 9o, 10 II b, 18-A II, 26, 27, 31, 32-A, 52 I b, 81 XVII, 83 XV, 105 VII, DT2001 2o VIII, DT2001 2o IX

RESULTADO FISCAL

•LISR 9o, 13, 48, 76 V, 77, 177

•RISR 299, 300

SOCIEDADES CIVILES

•LISR 7o, 17 I, 25 I, 94 II, 79 V, 79 X al 79 XII, 79 XIX

•RISR 133

•LIVA 15, 32

SOCIOS, ACCIONISTAS

•LISR 7o, 16, 22, 27 I, 27 VII, 36 III, 45, 58, 72, 78, 79, 81, 87, 88, 93 XXIX b, 140 II, 151 III, 153, 166 II a 1

•RISR 20 II, 51, 120, 162, 215, 238-A

•LIVA 15 III, 18, 32

•CFF 14-B I a, 26, 27, 79, 80, 166, 169, DT1999 2o IV

•RCFF 20

SUBSIDIO PARA EL EMPLEO

•LISR 27 XIX, 28 I, 98 IV, 99 IV, 99 V, 147 XV, 148 I

•SE 4o

SUELDOS Y SALARIOS

•LISR 27 IX, 27 XIX, 72 III, 93 I, 94 al 99, 112 VII, 115 IV, 145, 147 XV, 148 VI, 154, 175

•SE 4o

•RISR 162 al 164, 275, 276

•LIVA 14 VI, 43

TARIFAS DE IMPUESTOS

•LISR 5o, 72, 73, 79, 96, 106, 116, 126, 144, 145, 152, 159 al 161, 163, 165 al 168, 170, 172

•RISR 171, 175, 176, 194, 200, 203, 215

TERRENO(S)

•LISR 18 IV, 19, 51, 72 III, 103 II, 124, 149, 153, 191

•RISR 22, 38, 155, 200, 205, 209, 306, 307

•LIVA 2o-A II a

•CFF 59 VIII

TIPO DE CAMBIO

•LISR 5o, 8o, 20 VIII, 76 I, 76 XVII, 162

•RISR 8o, 240, 257

•CFF 16, 16-C, 20, 69-A

TITULOS DE CREDITO

•LISR 8o, 27 VIII, 28 VII, 45 VI, 101 II, 102, 105 I, 119, 147 X, 163, 166

•RISR 39, 123, 270, 292

•LIVA 1o-B, 5o-C, 9o VII, 15 X i, 41 IV

•RIVA 30, 40

•CFF 14 VII, 166, DT2001 2o IX

TRATADOS

•LISR 4o, 93 XVI, 99, 161, 179

•RISR 136, 283, 302

•CFF 1o, 4o-A, 20, 21, 34-A, 46-A, 52 I b, 69-A, 105 X, 121, 124 VIII, 124 IX, 125, 134, DT1998 2o V

•LFPCA 1o, 8o XIV, 8o XV, 51

•LIF2020 17

UNIDAD(ES) DE INVERSION

•LISR 8o, 14, 143 V, 151 IV, 166

•RISR 92, 222, 250, 254, 257

•LIVA 18-A

•RIVA 16

•CFF 16-B, 20 Ter, 66, 146-A, DT1997 2o III, DT1999 2o III

UTILIDAD(ES)

•LISR 5o, 9o, 10, 13, 14, 16, 20 VIII, 22, 23, 26, 271, 28 XXV, 57, 58, 72, 73, 77 al 79, 93 XIV, 94, 96, 101, 103, 108, 109, 124, 140, 142, 148 XVI, 152, 159, 164, 176, 177, 179, 180, 215, 216, 228,

•RISR 65, 114, 118 al 120, 122

•LIVA 41 III, 42 V, 43 II

•LIF2020 16 A III

VIATICOS

•LISR 28 V, 93 XVII, 99 VI

•RISR 41, 57, 152, 263, 299 X

•LIVA 18

•RIVA 3o II