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{"sheet":"PP PM (2)","index":0,"n_rows":89,"n_cols":18,"rows_kept":89,"merged":[[6,1,6,8],[8,2,8,4],[10,2,10,4]]}
[]
[]
[null,"Pagos Provisionales de las PM Sociedades Mercantiles"]
[]
[null,"Concepto"]
[]
[null,"Los pagos provisionales de ISR de personas morales se calculan y enteran mensualmente, aplicando a los ingresos nominales, correspondientes al periodo que abarca desde el inicio del ejercicio hasta el mes de que se trate, el coeficiente de utilidad obtenido en cualquier ejercicio de 12 meses de los últimos cinco años, considerando el mas reciente de ellos y posteriormente la tasa de impuesto que esté vigente en el año de que se trate. En su caso se podrá restar de la utilidad fiscal estimada las pérdidas fiscales pendientes de aplicarse. Los pagos provisionales se enterarán a más tardar el día 17 del mes inmediato posterior al que corresponda el pago provisional, contra el impuesto determinado en el periodo, se podrán acreditar los pagos provisionales del mismo ejercicio, efectuados con anterioridad y las retenciones por cobro de intereses en el mismo periodo."]
[]
[null,"Coeficiente","Utilidad Fiscal",null,null,{"v":290,"d":"290.00"}]
[null,"de               =",{"$nulls":3},"=",{"$f":"+TRUNC(F9/F11,4)","v":0.1567}]
[null,"Utilidad","Ingresos Nominales",null,null,{"v":1850,"d":"1,850.00"}]
[]
[]
[null,"Concepto",{"$nulls":3}," "]
[null,"Ingresos nominales del periodo",{"$nulls":3},{"v":302000,"d":"302,000.00"}]
["Por     (x)","Coeficiente de utilidad",{"$nulls":3},0.1567]
["Igual   (=)","Utilidad fiscal estimada",{"$nulls":3},{"$f":"+F15*F16","v":{"v":47323.4,"d":"47,323.40"}}]
["Menos (-)","Pérdidas fiscales pendiente de aplicar",{"$nulls":3},{"v":22000,"d":"22,000.00"}]
["Igual   (=)","Resultado fiscal estimado",{"$nulls":3},{"$f":"+F17-F18","v":{"v":25323.4,"d":"25,323.40"}}]
["Por     (x)","Tasa de impuesto",{"$nulls":3},{"v":0.3,"d":"30%"}]
["Igual   (=)","Pago provisional",{"$nulls":3},{"$f":"+F19*F20","v":{"v":7597.02,"d":"7,597.02"}}]
["Menos (-)","Pagos provisionales anteriores",{"$nulls":3},{"v":5860,"d":"5,860.00"}]
["Menos (-)","Retenciones del sistema financiero",{"$nulls":3},{"v":850,"d":"850.00"}]
["Igual   (=)","Cantidad a enterar",{"$nulls":3},{"$f":"+F21-F22-F23","v":{"v":887.0200000000004,"d":"887.02"}}]
[]
[null,"Notas:"]
[null,null," "]
[1,"Respecto a los ingresos que se deben utilizar para calcular los pagos provisionales, se debe tomar en cuenta :"]
[null,"a) Los ingresos nominales del periodo, serán los ingresos acumulables obtenidos desde el inicio del ejercicio "]
[null,"y hasta el último día del mes por el que se calcule el pago provisional"]
[null,"b) En el caso de créditos u operaciones denominados en unidades de inversión (UDIS), se consideraran ingresos "]
[null,"nominales los intereses conforme se devenguen, incluyendo el ajuste correspondiente al principal."]
[null,"c) Para calcular los pagos provisionales no se deben considerar los siguientes ingresos:"]
[null,"   Los provenientes de fuente de riqueza ubicada en el extranjero que hayan sido objeto de retención de ISR"]
[null,"   Los atribuibles a establecimientos ubicados en el extranjero que sean propiedad de la PM, cuando los ingresos "]
[null,"estén sujetos al pago del ISR en el país en el que se encuentren ubicados dichos establecimientos"]
[2,"El coeficiente de utilidad se calculará hasta el diezmilésimo. "]
[3,"Las personas morales del régimen general de la LISR podrán disminuir de la utilidad fiscal determinada, el monto "]
[null,"de la PTU pagada en el mismo ejercicio. El  monto de la PTU se disminuirá por partes iguales, en los pagos "]
[null,"provisionales de mayo a diciembre del ejercicio, de manera acumulativa."]
[4,"Durante el ejercicio de 2021, la tasa que se empleará para calcular los pagos provisionales de ISR será del 30%"]
[]
[null,"Fundamento Legal"]
[]
[null,"Art. 14 ISR Pagos Provisionales Mensuales"]
[null,"Art. 10 Reglam ISR Coeficientes al Diezmilésimo"]
[null,"Art. 14 II a) PTU en Pagos Provisionales"]
[null,"Art. 14 Reglam Autorización para disminuir Pagos Provisionales"]
[]
[]
[null,"Practica"]
[]
[null,"CALCULO PAGOS PROVISIONALES  ISR - 2021",{"$nulls":4}," "]
[null,"Perdidas de Ejercicios Anteriores",{"$nulls":3},{"v":242662.63,"d":"242,662.63"}]
[null,"PTU pagada",{"$nulls":3},{"v":270000,"d":"270,000.00"}]
[]
[{"$nulls":5},"ENERO","FEBRERO","MARZO","ABRIL","MAYO","JUNIO","JULIO","AGOSTO","SEPTIEMBRE","OCTUBRE","NOVIEMBRE","DICIEMBRE","TOTAL"]
[]
[null,"Ventas ",{"$nulls":3},{"v":775420,"d":"775,420.00"},{"v":852460,"d":"852,460.00"},{"v":1025630,"d":"1,025,630.00"},{"v":1030425,"d":"1,030,425.00"},{"v":978450,"d":"978,450.00"},{"v":858790,"d":"858,790.00"},{"v":936450,"d":"936,450.00"},{"v":789630,"d":"789,630.00"},{"v":767470,"d":"767,470.00"},{"v":897450,"d":"897,450.00"},{"v":1050600,"d":"1,050,600.00"},{"v":1035630,"d":"1,035,630.00"},{"$f":"SUM(F59:Q59)","v":{"v":10998405,"d":"10,998,405.00"}}]
[null,"Intereses",{"$nulls":3},{"v":1520,"d":"1,520.00"},{"v":1360,"d":"1,360.00"},{"v":2150,"d":"2,150.00"},{"v":1340,"d":"1,340.00"},{"v":980,"d":"980.00"},{"v":870,"d":"870.00"},{"v":1025,"d":"1,025.00"},{"v":960,"d":"960.00"},{"v":897,"d":"897.00"},{"v":902,"d":"902.00"},{"v":1060,"d":"1,060.00"},{"v":1240,"d":"1,240.00"},{"$f":"SUM(F60:Q60)","v":{"v":14304,"d":"14,304.00"}}]
[null,"Venta Activo",{"$nulls":3},0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(F61:Q61)","v":0}]
[null,"Recuperación de Seguros",{"$nulls":3},0,0,0,0,{"v":340500,"d":"340,500.00"},0,0,0,0,0,0,0,{"$f":"SUM(F62:Q62)","v":{"v":340500,"d":"340,500.00"}}]
[{"$nulls":17}," "]
["Igual   (=)","INGRESOS NOMINALES DEL MES",{"$nulls":3},{"$f":"SUM(F59:F63)","v":{"v":776940,"d":"776,940.00"}},{"$f":"SUM(G59:G63)","v":{"v":853820,"d":"853,820.00"}},{"v":1027780,"d":"1,027,780.00"},{"v":1031765,"d":"1,031,765.00"},{"$f":"SUM(J59:J63)","v":{"v":1319930,"d":"1,319,930.00"}},{"v":859660,"d":"859,660.00"},{"v":937475,"d":"937,475.00"},{"v":790590,"d":"790,590.00"},{"v":768367,"d":"768,367.00"},{"v":898352,"d":"898,352.00"},{"v":1051660,"d":"1,051,660.00"},{"v":1036870,"d":"1,036,870.00"},{"v":11353209,"d":"11,353,209.00"}]
[]
[null,"INGRESOS NOMINALES DEL PERIODO",{"$nulls":3},{"$f":"+F64","v":{"v":776940,"d":"776,940.00"}},{"$f":"+F66+G64","v":{"v":1630760,"d":"1,630,760.00"}},{"$f":"+G66+H64","v":{"v":2658540,"d":"2,658,540.00"}},{"$f":"+H66+I64","v":{"v":3690305,"d":"3,690,305.00"}},{"$f":"+I66+J64","v":{"v":5010235,"d":"5,010,235.00"}},{"$f":"+J66+K64","v":{"v":5869895,"d":"5,869,895.00"}},{"v":6807370,"d":"6,807,370.00"},{"v":7597960,"d":"7,597,960.00"},{"v":8366327,"d":"8,366,327.00"},{"v":9264679,"d":"9,264,679.00"},{"v":10316339,"d":"10,316,339.00"},{"$f":"+P66+Q64","v":{"v":11353209,"d":"11,353,209.00"}}]
[]
["Por     (x)","COEFICIENTE DE UTILIDAD",{"$nulls":3},0.0522,0.0522,0.0669,0.0669,0.0669,0.0669,0.0669,0.0669,0.0669,0.0669,0.0669,0.0669]
[{"$nulls":17}," "]
["Igual   (=)","UTILIDAD FISCAL ESTIMADA ",{"$nulls":3},{"$f":"+F66*F68","v":{"v":40556.268000000004,"d":"40,556.27"}},{"$f":"+G66*G68","v":{"v":85125.672,"d":"85,125.67"}},{"v":177856.326,"d":"177,856.33"},{"v":246881.4045,"d":"246,881.40"},{"$f":"+J66*J68","v":{"v":335184.7215,"d":"335,184.72"}},{"v":392695.9755,"d":"392,695.98"},{"v":455413.053,"d":"455,413.05"},{"v":508303.52400000003,"d":"508,303.52"},{"v":559707.2763,"d":"559,707.28"},{"v":619807.0251,"d":"619,807.03"},{"v":690163.0791,"d":"690,163.08"},{"v":759529.6821,"d":"759,529.68"}]
[]
["Menos (-)","PTU PAGADA",{"$nulls":3},0,{"$nulls":3},{"$f":"+F55/8*1","v":{"v":33750,"d":"33,750.00"}},{"$f":"+F55/8*2","v":{"v":67500,"d":"67,500.00"}},{"$f":"+F55/8*3","v":{"v":101250,"d":"101,250.00"}},{"$f":"+F55/8*4","v":{"v":135000,"d":"135,000.00"}},{"$f":"+F55/8*5","v":{"v":168750,"d":"168,750.00"}},{"$f":"+F55/8*6","v":{"v":202500,"d":"202,500.00"}},{"$f":"+F55/8*7","v":{"v":236250,"d":"236,250.00"}},{"$f":"+F55/8*8","v":{"v":270000,"d":"270,000.00"}}," "]
[]
["Menos (-)","PERDIDAS EJERCICIOS ANTERIORES",{"$nulls":3},{"$f":"IF($F54>=F70-F72,F70-F72,$F54)","v":{"v":40556.268000000004,"d":"40,556.27"}},{"$f":"IF($F54>=G70-G72,G70-G72,$F54)","v":{"v":85125.672,"d":"85,125.67"}},{"$f":"IF($F54>=H70-H72,H70-H72,$F54)","v":{"v":177856.326,"d":"177,856.33"}},{"$f":"IF($F54>=I70-I72,I70-I72,$F54)","v":{"v":242662.63,"d":"242,662.63"}},{"v":242662.63,"d":"242,662.63"},{"v":242662.63,"d":"242,662.63"},{"v":242662.63,"d":"242,662.63"},{"v":242662.63,"d":"242,662.63"},{"v":242662.63,"d":"242,662.63"},{"v":242662.63,"d":"242,662.63"},{"v":242662.63,"d":"242,662.63"},{"v":242662.63,"d":"242,662.63"}]
[]
["Igual   (=)","BASE PAGO PROVISIONAL",{"$nulls":3},{"$f":"+F70-F72-F74","v":0},{"$f":"+G70-G72-G74","v":0},0,{"v":4218.7744999999995,"d":"4,218.77"},{"$f":"+J70-J72-J74","v":{"v":58772.09149999998,"d":"58,772.09"}},{"v":82533.3455,"d":"82,533.35"},{"v":111500.42300000001,"d":"111,500.42"},{"v":130640.89400000003,"d":"130,640.89"},{"v":148294.64630000002,"d":"148,294.65"},{"v":174644.39509999997,"d":"174,644.40"},{"v":211250.44909999997,"d":"211,250.45"},{"v":246867.05209999997,"d":"246,867.05"},{"v":1087600,"d":"1,087,600.00"}]
["Por     (x)","TASA DE IMPUESTO",{"$nulls":3},{"v":0.3,"d":"30%"},{"v":0.3,"d":"30%"},{"v":0.3,"d":"30%"},{"v":0.3,"d":"30%"},{"v":0.3,"d":"30%"},{"v":0.3,"d":"30%"},{"v":0.3,"d":"30%"},{"v":0.3,"d":"30%"},{"v":0.3,"d":"30%"},{"v":0.3,"d":"30%"},{"v":0.3,"d":"30%"},{"v":0.3,"d":"30%"}]
[]
["Igual   (=)","ISR CAUSADO DEL PERIODO",{"$nulls":3},{"$f":"+F76*F77","v":0},{"$f":"+G76*G77","v":0},0,{"v":1265.6323499999999,"d":"1,265.63"},{"v":17631.627449999993,"d":"17,631.63"},{"v":24760.00365,"d":"24,760.00"},{"v":33450.1269,"d":"33,450.13"},{"v":39192.268200000006,"d":"39,192.27"},{"v":44488.39389000001,"d":"44,488.39"},{"v":52393.31852999999,"d":"52,393.32"},{"v":63375.13472999999,"d":"63,375.13"},{"v":74060.11562999999,"d":"74,060.12"},0]
[]
["Menos (-)","RETENCION ISR (BANCOS) ACUMULADO",{"$nulls":3},22.34,{"v":42.332,"d":"42.33"},{"v":73.937,"d":"73.94"},{"v":93.63499999999999,"d":"93.64"},{"v":108.041,"d":"108.04"},120.83,{"v":135.8975,"d":"135.90"},{"v":150.0095,"d":"150.01"},{"v":163.1954,"d":"163.20"},{"v":176.4548,"d":"176.45"},{"v":192.0368,"d":"192.04"},{"v":210.2648,"d":"210.26"}," "]
["Menos (-)","PAGOS PROV. ANTERIORES",{"$nulls":3},0,{"$f":"+F84","v":0},{"$f":"+F84+G84","v":0},{"$f":"+F84+G84+H84","v":0},{"$f":"+F84+G84+H84+I84","v":{"v":1171.9973499999999,"d":"1,172.00"}},{"$f":"+F84+G84+H84+I84+J84","v":{"v":17523.58644999999,"d":"17,523.59"}},{"$f":"+F84+G84+H84+I84+J84+K84","v":{"v":24639.173649999997,"d":"24,639.17"}},{"$f":"F84+G84+H84+I84+J84+K84+L84","v":{"v":33314.229400000004,"d":"33,314.23"}},{"$f":"+F84+G84+H84+I84+J84+K84+L84+M84","v":{"v":39042.258700000006,"d":"39,042.26"}},{"$f":"+F84+G84+H84+I84+J84+K84+L84+M84+N84","v":{"v":44325.19849000001,"d":"44,325.20"}},{"$f":"+F84+G84+H84+I84+J84+K84+L84+M84+N84+O84","v":{"v":52216.86372999999,"d":"52,216.86"}},{"$f":"+F84+G84+H84+I84+J84+K84+L84+M84+N84+O84+P84","v":{"v":63183.09792999999,"d":"63,183.10"}},0]
[]
["Igual   (=)","MONTO PAGO PROVISIONAL ISR",{"$nulls":3},{"$f":"IF(+F79-F81-F82>=0,+F79-F81-F82,0)","v":0},{"$f":"IF(+G79-G81-G82>=0,+G79-G81-G82,0)","v":0},0,{"v":1171.9973499999999,"d":"1,172.00"},{"$f":"IF(+J79-J81-J82>=0,+J79-J81-J82,0)","v":{"v":16351.589099999992,"d":"16,351.59"}},{"$f":"IF(+K79-K81-K82>=0,+K79-K81-K82,0)","v":{"v":7115.587200000005,"d":"7,115.59"}},{"$f":"IF(+L79-L81-L82>=0,+L79-L81-L82,0)","v":{"v":8675.055750000007,"d":"8,675.06"}},{"v":5728.029300000002,"d":"5,728.03"},{"v":5282.939790000004,"d":"5,282.94"},{"v":7891.66523999998,"d":"7,891.67"},{"v":10966.234199999999,"d":"10,966.23"},{"v":10666.752899999992,"d":"10,666.75"},{"$f":"SUM(F84:Q84)","v":{"v":73849.85082999998,"d":"73,849.85"}}]
[]
["Menos (-)","SUBSIDIO AL EMPLEO",{"$nulls":3},0,0,0,0,{"v":6700,"d":"6,700.00"},{"v":1400,"d":"1,400.00"},{"v":1500,"d":"1,500.00"},{"v":1600,"d":"1,600.00"},{"v":1200,"d":"1,200.00"},{"v":1200,"d":"1,200.00"},{"v":1200,"d":"1,200.00"},{"v":1500,"d":"1,500.00"},{"$f":"SUM(F86:Q86)","v":{"v":16300,"d":"16,300.00"}}]
[null," "]
["Igual   (=)","PAGO PROVISIONALES ISR A ENTERAR",{"$nulls":3},{"$f":"IF(+F84-F86>=0,F84-F86,0)","v":0},{"$f":"IF(+G84-G86>=0,G84-G86,0)","v":0},0,{"$f":"IF(+I84-I86>=0,I84-I86,0)","v":{"v":1171.9973499999999,"d":"1,172.00"}},{"$f":"IF(+J84-J86>=0,J84-J86,0)","v":{"v":9651.589099999992,"d":"9,651.59"}},{"v":5715.587200000005,"d":"5,715.59"},{"v":7175.055750000007,"d":"7,175.06"},{"v":4128.029300000002,"d":"4,128.03"},{"v":4082.939790000004,"d":"4,082.94"},{"v":6691.66523999998,"d":"6,691.67"},{"v":9766.234199999999,"d":"9,766.23"},{"$f":"IF(+Q84-Q86>=0,Q84-Q86,0)","v":{"v":9166.752899999992,"d":"9,166.75"}},{"v":57549.85082999998,"d":"57,549.85"}]
[{"$nulls":10}," "]