AIESEC Academy | Legality
Upcoming SlideShare
Loading in...5
×
 

AIESEC Academy | Legality

on

  • 186 views

 

Statistics

Views

Total Views
186
Views on SlideShare
186
Embed Views
0

Actions

Likes
0
Downloads
3
Comments
0

0 Embeds 0

No embeds

Accessibility

Categories

Upload Details

Uploaded via as Microsoft PowerPoint

Usage Rights

© All Rights Reserved

Report content

Flagged as inappropriate Flag as inappropriate
Flag as inappropriate

Select your reason for flagging this presentation as inappropriate.

Cancel
  • Full Name Full Name Comment goes here.
    Are you sure you want to
    Your message goes here
    Processing…
Post Comment
Edit your comment

AIESEC Academy | Legality AIESEC Academy | Legality Presentation Transcript

  • Nonprofit Organization• Non Politic. • Non profit. • Support research, educational and artistic activities. • Surplues revenues to achieve goals. • Play a role in society for own goals achievement. • Anual taxes declaration.
  • Constitutive Act• Fundation “Stone”. • Basic, necessary and fundamental data. • Nonprofit organization. • 1 organization, undefined branch offices. • Free access accounts.
  • Authorized Donative Organization • Diario Oficial de la Federación. • Avál. • Regulatory authorities. • External Auditor (Till 2013). View slide
  • Deductible Invoice• 7% net profits of last year from a common enterprise. • Only nonprofit. • Mandatory since 2014, digital invoice. • Annual advertisement for authorized donative organizations. View slide
  • Deductible Invoice
  • Taxes • Impuesto Sobre la Renta. • Impuesto al Valor Agregado. • Impuesto empresarial a tasa única. • Aranceles. • Impuesto especial sobre productos y servicios.
  • ISR • LISR, Capítulo II, Artículo 106, last paragraph. • Every 17th of each month. • Only reported 10%.
  • IVA • Acreditable. • Trasladado. • Retenido. • Por Pagar. • A Favor.
  • IVA Retenido
  • Obligations analisist
  • Obligations analisist