AIESEC Academy | Legality

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AIESEC Academy | Legality

  1. 1. 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.
  2. 2. Constitutive Act• Fundation “Stone”. • Basic, necessary and fundamental data. • Nonprofit organization. • 1 organization, undefined branch offices. • Free access accounts.
  3. 3. Authorized Donative Organization • Diario Oficial de la Federación. • Avál. • Regulatory authorities. • External Auditor (Till 2013).
  4. 4. 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.
  5. 5. Deductible Invoice
  6. 6. Taxes • Impuesto Sobre la Renta. • Impuesto al Valor Agregado. • Impuesto empresarial a tasa única. • Aranceles. • Impuesto especial sobre productos y servicios.
  7. 7. ISR • LISR, Capítulo II, Artículo 106, last paragraph. • Every 17th of each month. • Only reported 10%.
  8. 8. IVA • Acreditable. • Trasladado. • Retenido. • Por Pagar. • A Favor.
  9. 9. IVA Retenido
  10. 10. Obligations analisist
  11. 11. Obligations analisist

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