The ISR concept category to assign to one or more ledger accounts. The income tax is calculated based on one of the following: ...

The ISR concept category to assign to one or more ledger accounts. The income tax is calculated based on one of the following: Revenue collected during the period; Inventory status during the review period; the Participación a los Trabajadores de las Utilidades (PTU) tax paid during the fiscal year; Investment deductions for the reporting period; Pending depreciation tax losses for the reporting period; ISR withheld from bank; Tax for cash deposit operations; ISR paid for dividends from previous fiscal year; ISR payments made for the current fiscal year; Balance to compensate for cash during the reporting period; or Employee allowance paid during the fiscal year.
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