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| titulo | ARTICLE 61: DETERMINATION OF PRESUMED INCOME |
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| nombre_clave | Art. 61 |
| contenido | ARTICLE 61: DETERMINATION OF PRESUMED INCOME
Provided that the taxpayers are placed in any of the grounds for presumptive determination referred to in article 55 of this Code and cannot verify for the period under review their income as well as the value of the acts or activities for which they must pay contributions, shall be presumed to be equal to the result of any of the following operations:
The corresponding rate or tariff will be applied to the income or value of the acts or activities presumably estimated by any of the above procedures. In the case of Income Taxes (Impuestos Sobre la Renta), the fiscal profit will be determined in advance by applying the estimated gross income of the coefficient that, in order to determine said profit, indicated by the Law on Income Tax (Ley del Impuesto sobre la Renta). |
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