En la actualidad, un número importante de personas morales se encuentra constituido legalmente como sociedades civiles (S.C.) o asociaciones civiles (A.C.), las cuales, dependiendo de las actividades que realizan, tributan en el Título II (régimen general) o en el Título III (personas morales con fines no lucrativos) de la Ley del ISR (LISR).

Por tal motivo, presentamos esta obra que incluye las disposiciones legales y fiscales que deben atender este tipo de personas morales. En el apartado fiscal se tratan de manera separada las disposiciones que deben satisfacer tanto las sociedades y asociaciones que tributan en el Título II, como aquellas que se encuentran en el Título III de la LISR. Esto permitirá al lector comprender las disposiciones fiscales aplicables a estas sociedades y asociaciones, de acuerdo con el título de la citada ley en que se ubiquen.

En el presente libro también se abordan temas relacionados con el impuesto al valor agregado (IVA). Al igual que en el ISR, se hace la separación de las disposiciones fiscales que, para efectos de dicho impuesto, deben observar las sociedades y asociaciones civiles que pagan sus impuestos conforme al Título II, así como aquellas que se encuentran comprendidas en el Título III de la LISR.

El manual está dirigido a los responsables del cumplimiento de las obligaciones fiscales de las sociedades y asociaciones civiles, sin importar el título de la LISR en el que se ubiquen; a los despachos de contadores públicos que tengan como clientes a S.C. o A.C.; a los profesores en la materia de impuestos y estudiantes de la materia f iscal; así como para los asesores fiscales y, en general, a cualquier persona que se interese en conocer las disposiciones legales y fiscales aplicables a tales personas morales.

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«Manual práctico de sociedades y asociaciones civiles 2020», José Pérez Chávez benzeri kitaplar