This Working Paper It is designed to make calculating and filing taxes easier for Individuals with Business and Professional Activity. Includes tools organized into four key sections:

1. Determination of Monthly Tax – Business and Professional Regime

   • Detailed calculation of monthly ISR.
   • Identification of income and applicable deductions.
   • Determination of provisional payments.

2. Determination of the Annual Tax – Business and Professional Regime

   • Calculation of annual ISR considering accumulated income and authorized deductions.
   • Determination of the tax payable or balance in favor.

3. Annual Income Tax Tables (Annual T.)

   • Updated tables for calculating annual ISR.
   • Correct application of rates and limits established by law.

4. Tax Compliance Checklist

   • Review of requirements for filing the annual return.
   • Validation of accounting documents and records.
   • Monthly application to verify correct compliance with tax obligations.

This format allows you to better organize your calculations and comply with your tax obligations in a timely manner. efficient and precise, both in reviews monthly and annual.

La entrada 2024 Papel de Trabajo Declaración Anual Personas Físicas con Actividad Empresarial y Profesional (se presenta en 2025) se publicó primero en TAX ID.