This document calculates tax owed based on business income (BI) and deductible expenses. It determines the taxable income, basic fraction, excess fraction, tax on each, total tax owed, retained amounts, penalties, interest, and total payment due. It shows the taxpayer had BI of $50,000, expenses of $19,383, taxable income of $30,617, and owes a total of $2,544.50 in taxes including penalties and interest.

1. BI = TOTAL INGRESOS - GASTOS DEDUCIBLES
BI = 50000 - 19383
BASE IMPONIBLE = 30617
( - )FRACCION BÁSICA 17030
FRACCIÓN EXCEDENTE 13587
( * )IMPUESTO F.E 15%
$2038,05
( + )IMPUESTO F.B 747
IMPUESTO CAUSADO 2785,05
( - )RETENCIONES 352,05
$2433
( + )MULTAS 83,55
( + )INTERÉS 27,95
TOTAL IMPUESTO A PAGAR $ 2544,50
MULTAS = IMPUESTO CAUSADO * %MULTA ACUMULADA
MULTAS = 2785,05 * 3%
MULTAS = 83,55
INTERÉS = 2433 * 1,149%
INTERÉS = 27,95