DEDUCTION OF TAX COST OF SALES IN COMPANIES
Keywords:
Legal entities, Cost of salesAbstract
The purpose of this study is to analyze the determination, deduction and accumulation of the tax sales cost according to the Income Tax Law in force for 2005, since the possibility of deducting purchases at the time of making them is eliminated and again incorporates the figure of the cost of goods sold, which involves deducting inventories until the moment of selling the finished product. As you will remember, the cost of goods sold is not a new provision in the tax laws, since its application dates back more than 18 years, until it was repealed in 1986 to adopt the system that was in force until 2004; that is, the effective deduction of the goods at the time of their acquisition.
Downloads
References
Multi Agenda Fiscal (2006) México, ISEF.
Martínez Gutiérrez, Javier (2006) Casos prácticos sobre la miscelánea fis cal 2006, México, ISEF (http://www.mundo fiscal.com/isr3.htm).
Martínez U., Miguel Ángel, José Antonio Prado Rendón y Julio César Herrera Rodríguez (2005) Costo de ventas, aplicación contable-fiscal y su repercusión financiera, México, Corporativo de Innovación Tributaria.
Pérez Chávez, Campero (2006) Inventarios y costo de ventas, aspectos fiscales y contables, México, Tax.
R. Jiménez, Francisco (2006) Diplomado en impuestos, Hermosillo, Centro de Asesoría, Actualización y Especialización Fiscal.
Campoy Fernández, Javier (2006) Diplomado en Impuestos, Hermosillo, Colegio de Contadores Públicos de Sonora
Published
How to Cite
Issue
Section
License
Copyright (c) 2024
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
The opinions expressed by the authors do not strictly reflect the position of the publisher of the publication. This work is under a CC Attribution-ShareAlike 4.0
University of Sonora
