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79: “No son contribuyentes del impuesto sobre la renta, las siguientes personas morales: I.Sindicatos obreros y los organismos que los agrupen.”.The Port of Long Beach is the second busiest container port in the United States and is among the world's largest shipping ports.

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Entre el sinnúmero de estrategias fiscales que son ofrecidas a las empresas por una diversidad de asesores, con el propósito de generar deducciones fiscales para ellas mismas y que no tengan efecto para el perceptor final de los ingresos, está el de las conocidas como cuotas sindicales. Por alguna extraña razón, reformas van, reformas vienen, y nunca se toca el tema de la regulación fiscal para los sindicatos.

Ellos son considerados como personas morales con fines no lucrativos, y muy en especial, cuentan con las siguientes prerrogativas, en materia del Impuesto Sobre la Renta: · Art.

A ghost wearing a long white nightgown makes her appearance in this old cemetery every Friday night, between 10PM and midnight.

This Mennonite ghost lays flowers on the grave on one of her children that died in the Diphtheria epidemic.

Also, you get the chills and have the feeling that someone's behind you.

When you're inside, you will hear screaming coming from a distant room in the house.

The city has grown from a small border town with a salacious reputation during the Prohibition Era in the United States into a large, modern city with a sizable middle class and ever expanding housing estates.

Tijuana's proximity to the United States, along with Rosarito, has made the two adjacent cities a very popular tourist destination, especially for day-trippers from San Diego.

Aunado a lo anterior y de conformidad con lo dispuesto en el artículo 86, segundo párrafo de la Ley del ISR, los sindicatos obreros no tienen la obligación de expedir ni recabar los comprobantes fiscales que acrediten las enajenaciones y erogaciones que efectúen, los servicios que presten o el otorgamiento del uso o goce temporal de bienes, excepto por aquellas actividades que de realizarse por otra persona quedarían comprendidas en el artículo 16 del CFF (actividades empresariales), por lo que los contribuyentes no tienen posibilidad jurídica de recabar el comprobante fiscal respectivo por las aportaciones que entrega y, por ende, se incumple con el requisito a que se refiere el artículo 27, fracción III de la Ley del ISR.


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