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EXAM GUIDE (PERSONAS MORALES SIN FINES LUCRATIVOS (Association and civil…
EXAM GUIDE
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PERSONA FÍSICA
Is a person, which have rights and obligations.
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IVA
It is the Value Added Tax (locally known as IVA), which generally applies to all imports, supplies of goods, and the provision of services by a taxable person unless specifically exempted by a particular law.
PERSONA MORAL
Is a set of personas físicas, that come together for a specific purpose, for example forming a company or a society.
ISR
The Income Tax is a direct tax burden that is applied to the income obtained that increases the assets of a taxpayer