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Impuesto sobre Nóminas de Baja Califormia Sur y Oaxaca

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5KIWKGPFQEQPPWGUVTQEQORCTCVKXQFGN+ORWGUVQ5QDTG0ÎOKPCUCJQTCVQECGNVWTPQCNQUGUVCFQUFG$CLC%CNK
HQTPKC5WT[1CZCEC#EQPVKPWCEKÎPRTGUGPVCOQUWPEWCFTQEQORCTCVKXQRCTCJCEGTWPDTGXGCP¶NKUKU
$CLC%CNKHQTPKC5WT 1CZCEC
/CTEQ.GICN
.G[FG*CEKGPFCFGN'UVCFQFG$CLC%CNKHQTPKC5WT .G[FG *CEKGPFCFGN 'UVCFQFG 1CZCEC[ .G[FG +PITGUQUFGN
'UVCFQFG1CZCECRCTCGN'LGTEKEKQ(KUECN
5WLGVQU1DNKICFQU
2GTUQPCU HÈUKECU Q OQTCNGU SWG GHGEVÕGP NQU RCIQU C SWG UG
TGſGTGGNCRCTVCFQFGQDLGVQ
'UV¶PQDNKICFCUC TGVGPGT[ GPVGTCTGUVG +ORWGUVQSWKGPGUQD
VGPICPFG QVTCU RGTUQPCU HÈUKECU Q OQTCNGU GP UW ECNKFCF FG
KPVGTOGFKCTKCUFGEQPHQTOKFCFEQPNQU#465 C.(6.G[
(GFGTCNFGN6TCDCLQFQOKEKNKCFCUFGPVTQQHWGTCFGNVGTTKVQTKQFG
GUVCGPVKFCFNCRTGUVCEKÎPFGWPUGTXKEKQRGTUQPCNUWDQTFKPCFQ
UKGORTGSWGGNOKUOQUGRTGUVGFGPVTQFGNVGTTKVQTKQ FGN'UVCFQ
'PGUVGECUQFGDGT¶PGPVTGICT CNCRGTUQPCHÈUKECQ OQTCNSWG
NGURTQRQTEKQPGNQUVTCDCLCFQTGUNCEQPUVCPEKC FGTGVGPEKÎPEQ
TTGURQPFKGPVG
2GTUQPCUHÈUKECUQOQTCNGU [NCUWPKFCFGU GEQPÎOKECUUKPRGT
UQPCNKFCFLWTÈFKEC SWG GHGEVÕGPGTQICEKQPGU RQTTGOWPGTCEKÎP
CNVTCDCLQ FG RGTUQPC UWDQTFKPCFC RQT NQU UGTXKEKQU RTGUVCFQU
FGPVTQFGN VGTTKVQTKQ FGN'UVCFQ FG 1CZCEC DCLQNC FKTGEEKÎP Q
FGRGPFGPEKC FG WP RCVTÎP Q FG WP VGTEGTQ CÕP EWCPFQ ÃUVQU
VGPICPUWFQOKEKNKQHWGTCFGN'UVCFQ
5WLGVQU'ZGPVQU
'UV¶PGZGPVQUFGNRCIQFGGUVGKORWGUVQNQURCIQUGHGEVWCFQU
RQT
+2CTVKFQURQNÈVKEQU
++ +PUVKVWEKQPGU FG CUKUVGPEKC [ DGPGſEGPEKCU RTKXCFCU SWG
EWGPVGPEQPEQPUVCPEKCSWGNCUCETGFKVGEQOQVCNGU
'UV¶GZGPVQFGNRCIQFGGUVGKORWGUVQGN'UVCFQCUÈEQOQ
+.QUGLKFQU[EQOWPKFCFGU
++.CUWPKQPGUFGGLKFQU[EQOWPKFCFGU
+++.CUCUQEKCEKQPGUTWTCNGUFGKPVGTÃUEQNGEVKXQ
+8.CURGTUQPCUOQTCNGUEQPſPGUPQNWETCVKXQUUKIWKGPVGU
C5KPFKECVQUQDTGTQU[NQUQTICPKUOQUSWGNQUCITWRGP
D#UQEKCEKQPGURCVTQPCNGU
E%¶OCTCUFGEQOGTEKQ KPFWUVTKCCITKEWNVWTCICPCFGTÈCQ
RGUECCUÈEQOQNQUQTICPKUOQUSWGNCUCITWRGP
F%QNGIKQUFGRTQHGUKQPCNGU[NQUQTICPKUOQUSWGNQUCITW
RGP
G+PUVKVWEKQPGUFGCUKUVGPEKCQFGDGPGHKEGPEKCUCWVQTK\CFCU
RQTNCUNG[GUFGNCOCVGTKC
H5QEKGFCFGUEQQRGTCVKXCUFGEQPUWOQQFGRTQFWEEKÎP
I1TICPKUOQUSWG EQPHQTOGC NC.G[CITWRGP CNCUUQEKG
FCFGUEQQRGTCVKXCU [C UGCP FG RTQFWEVQTGU Q FG EQP
UWOQ
J5QEKGFCFGU QCUQEKCEKQPGU EKXKNGUSWG UGFGFKSWGP CNC
GPUGÌCP\CUKPHKPGUFGNWETQEQP CWVQTK\CEKÎPQTGEQPQ
EKOKGPVQFGXCNKFG\QHKEKCNFGGUVWFKQUGPNQUVÃTOKPQUFG
NC.G[)GPGTCNFG'FWECEKÎP
K#UQEKCEKQPGU Q UQEKGFCFGUEKXKNGU QTICPK\CFCUEQP HKPGU
EKGPVÈHKEQURQNÈVKEQUTGNKIKQUQU[EWNVWTCNGUQFGRQTVKXQU
L#UQEKCEKQPGUFGRCFTGU FGHCOKNKCEQPUVKVWKFCU[ TGIKUVTC
FCUGPNQUVÃTOKPQUFGN4GINCOGPVQFG#UQEKCEKQPGUFG
2CFTGUFG(COKNKCFGNC.G[)GPGTCNFG'FWECEKÎP
1DLGVQ
2CIQUGPGHGEVKXQ[QGPGURGEKGRQTEQPEGRVQFGTGOWPGTCEKQ
PGUCNVTCDCLQRGTUQPCNRTGUVCFQDCLQNCUWDQTFKPCEKÎP[FGRGP
FGPEKCFGWPRCVTÎPFGPVTQFGNVGTTKVQTKQFGN'UVCFQ
'TQICEKQPGUGPGHGEVKXQQGPGURGEKGRQTEQPEGRVQFGTGOWPG
TCEKQPGUCNVTCDCLQ RGTUQPCNUWDQTFKPCFQKPENW[GPFQNQU RCIQU
RQTEQPEGRVQFGEWQVCFKCTKC ITCVKſECEKQPGURGTEGREKQPGUJC
DKVCEKÎPRTKOCUEQOKUKQPGU[EWCNSWKGTRTGUVCEKÎPSWGUGGPVTG
IWGCNVTCDCLCFQTRQTUWVTCDCLQ

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