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Asociacion Mexicana de Contadores Públicos, Colegio Profesional en el Distrito Federal, A.C.

Graduated from the "Facultad de Comercio y Administración". He is specialized in finances, taxes, auditing, organization and human capital. He has an additional certificate from the Asociacion Mexicana de Contadores Públicos, Colegio Profesional en el Distrito Federal, A.C., in compliance with the norms of continuous professional education.

Among other activities, he was a Professor Assistant at UNAM’s Faculty of Commerce and Administration, teaching the subject of Costs Accounting.

 

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Colegio de Contadores Públicos de México, A.C.

A qualified accountant graduated from Chapultepec University. He was also qualified as a tax specialist at the Instituto Tecnológico Autónomo de México (ITAM) and specialized in financial information norms, consolidation of financial statements and Social Security auditing, as well as in finances, auditing, organization and human capital, thus complying with the standards of continuous professional education.

His professional activity has been outstanding at Hernández Irigoyen Contadores Asociados, S.C., as an Auditor, Temporary Manager, Manager and currently the Firm’s Sub Director and Incorporated Partner. He is part of the "Comité de Gobierno Corporativo del Instituto Mexicano de Ejecutivo de Finanzas (IMEF). He has been SAT trainer.

 

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Asociacion Mexicana de Contadores Públicos, Colegio Profesional en el Distrito Federal, A.C.

Public Accountant, certified by the Asociacion Mexicana de Contadores Públicos, Colegio Profesional en el Distrito Federal, A.C., he is graduated from the "Insituto Politécnico Nacional" Faculty of Commerce and Administration (Facultad de Comercio y Administración) . He also took a major in taxation at the "Instituto Tecnológico Autónomo de México (ITAM)".

He was incorporated as a Parter and Sub Director at Hernández Irigoyen Contadores Asociados, S.C. His professional development has been primarily in the areas of fiscal consultancy and auditing. It’s important to mention the experience he has gained in both companies, private and governmental. This companies include Jaime Saad Mograbi, A.C., Distribuidora Thor, Control de Formas de México, S.A. de C.V. and the Ministry of Finance and Public Credit (SHCP).

He is part of the "Comité de Gobierno Corporativo del Instituto Mexicano de Ejecutivo de Finanzas (IMEF). He has been SAT trainer.

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Asociacion Mexicana de Contadores Públicos, Colegio Profesional en el Distrito Federal, A.C.

Graduated from the National Autonomous University’s Faculty of Accountancy and Administration (Facultad de Contaduría y Administración) as a specialist in auditing. He also took a major in taxation at the Instituto Tecnológico Autónomo de México (ITAM) and obtained an additional certificate from the Asociación Mexicana de Contadores Públicos, in compliance with its standards of continuous professional education. And member of the Asociacion Mexicana de Contadores Públicos, Colegio Profesional en el Distrito Federal, A.C.

At Hernández Irigoyen Contadores Asociados, S.C. he is the General Audit Coordinator. His experience has been acquired in a number of different economic areas, such as state companies, book-keeping, commerce, industry, the hotel business, construction, services, agribusiness, restaurants and financial houses (credit unions). He has been SAT trainer.

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Colegio de Contadores Públicos de México, A.C.

Graduated in accountancy from the Universidad del Valle de México in 1995. His career has been spent with Hernández Irigoyen Contadores Asociados, S.C., where he has occupied a position of Auxiliar, Temporary Manager, Manager and currently General Sub Coordinator of Social Security Audits. He has been specializing in the implementation of payroll operational services and human resources. He has been SAT trainer.

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Our Services | Auditing

  • Financial Auditing
  • Administrative Auditing
  • Fiscal Auditing

Financial

  • Financial Statements
  • Compliance with Obligations

Administrative

  • Work Procedures and Policies
  • Checking Operative Documentation
  • Sipred
  • Balance Sheets
  • Stock

Fiscal

  • Obligatory Report
  • Voluntary Report
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Our Services | Consulting

Individual

  • General Law Regime
  • Intermediate Regime
  • Small Taxpayers
  • Professional Services
  • Leasing
  • Salaries
  • Assimilated Fees
  • Transfer of Property
  • Acquisition of Property
  • Dividends

Companies and Organizations

  • Commercial Enterprises
  • Civil Societies
  • Religious Associations
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Our Services | Organization

Organization

  • Strategic and Development Planning
  • Organizational Structure
  • Business Administration
  • Organizational Communication
  • Planning of Company Activities
  • Design and Implementation of Company Post
  • Business Plan

    Our projects generate information, options and recommendations that facilitate the design of organizing schemes, which turn out to be efficient and effective for different companies and businesses, whatever their size.

    OIn order to achieve positive results one must develop suitable forms of organization and mechanisms to strengthen the company’s management and administration, since traditionally this is the greatest weakness of small and medium-sized companies.

    OIt’s also indispensable to establish fresh and stronger links with the stock market, which translates into the need to form stricter and more solid commercial relations between the members of the company’s hierarchy, users and distributors, as well as with our suppliers

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Our Services | Accountancy

Accountancy

  • Handling the Account Books
  • Preparing and Presenting Tax Statements
  • Formalizing Societies
  • Preparing Accounting Catalogues
  • Financial-Commercial Analysis and Valuation of Companies
  • Management of Templates and Payment of Wages and Social Obligations

    To process each month’s economic information and the consolidated total at the end of the year in the financial statements, this service takes place in the client’s installations, where the latter provides the elements and documents to carry out said tasks and to execute the agreed activities.

    Constant rule changes oblige us to push ourselves to the limit to satisfy our clients’ requirements. For that reason we have members of staff who are constantly in training programs in their respective areas, such as taxation, labor, finances, audits, etc.

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Our Services | Sistemas

HICOA Sistemas

    Supported by high tech tools and backed by Best Practice consulting, without the need for you to invest in hardware, software or staff training.

    Our prime objective is to provide tools that permit the efficient use of the skills of anybody within the organization, letting everybody know what it contributes and informing them how it is managed in accordance with company strategies.


  • A Computer System to Manage Human Resources and the Payroll.
  • External Payroll and Human Resources Process.
  • Audits of the Social Security, INFONAVIT and Local Contributions, Including the Presentation of Rulings by the Corresponding Authorities.
  • Specialized Consulting as Regards Organizational Design and the Implementation of Information Technology so as to Manage Human Capital.
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Obligaciones de Diciembre de 2014

Enterar el IDE dentro de los tres días hábiles siguientes a aquél en que se haya recaudado

La recaudación se realizará:

Personas obligadas

Fundamento legal

Artículo 4 fracción I y II de la LIDE, Reglas I.7.12. y I.7.13. de la RMF 2014.

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OBLIGACIONES DEL MES

A más tardar el 10

Presentar declaraciones informativas

A más tardar el 17

A más tardar el 28

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A más tardar el 5

Presentar información sobre comprobantes fiscales digitales

Personas obligadas

Personas físicas o morales que deseen registrar máquinas registradoras de comprobación fiscal, equipos o sistemas electrónicos de registro fiscal.

Personas obligadas

Los prestadores de servicios de generación de CFD del Sistema Producto (PSGCFDSP).

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A más tardar el 10

Declaraciones informativas

Personas obligadas

Las entidades financieras y sociedades cooperativas de ahorro y préstamo.

Personas obligadas

Instituciones del Sistema Financiero que opten por presentar la información de manera mensual..



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A más tardar el 15

Declaraciones Informativas

Personas obligadas

Contribuyentes que realicen la deducción de las reservas.

Personas obligadas

Contribuyentes que intervengan en operaciones efectuadas a través de fideicomisos por los que se realicen actividades empresariales

Personas obligadas

Personas morales con fines no lucrativos.

Personas obligadas

Personas morales con fines no lucrativos.

Personas obligadas

Contribuyentes que realicen pagos por sueldos y salarios

Personas obligadas

Personas físicas y morales

Personas obligadas

Personas físicas y morales

Personas obligadas

Instituciones que componen el sistema financieras.

** En los supuestos que el contribuyente hubiera presentado la DIOT, por todos los meses del ejercicio, no será obligatorio presentar la declaración de clientes y proveedores

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A más tardar el 17

Pagos provisionales y definitivos

Personas obligadas

Personas morales

Personas obligadas

Personas físicas: ​Arrendamiento de bienes inmuebles

Personas obligadas

Personas físicas: Actividades Empresariales y Servicios Profesionales,Arrendamiento de bienes inmuebles, Enajenación de bienes. Salarios, en su caso, sólo ISR.



Entero de Retenciones Específicas

Personas obligadas

Intermediarios financieros.

Personas obligadas

Las instituciones que componen el sistema financiero.



Declaracones Informativas

Personas obligadas

Contribuyentes que perciban contraprestaciones o donativos en efectivo en moneda nacional o extranjera, así como en piezas de oro o plata, cuyo monto sea superior a 100,000 pesos.

Personas obligadas

Productores e importadores de tabacos labrados.

Personas obligadas

Organizaciones civiles y fideicomisos autorizados para recibir donativos deducibles del ISR que realicen operaciones con partes relacionadas o donantes.

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A más tardar el 18

PRIMER DIA ADICIONAL PARA EFECTUAR SUS DECLARACIONES DE PAGO

Si el sexto dígito numérico de su RFC es 1 o 2, hoy es el último día para que presente sus declaraciones de pago.

Esta opción no aplica para los contribuyentes que:

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A más tardar el 19

Segundo día adicional para efectuar sus declaraciones de pago

Si el sexto dígito numérico de su RFC es 3 o 4, hoy es el último día para que presente sus declaraciones de pago.

Esta opción no aplica para los contribuyentes que:

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A más tardar el 20

Tercer día adicional para efectuar sus declaraciones de pago

Si el sexto dígito numérico de su RFC es 5 ó 6, hoy es el último día para que presente sus declaraciones de pago.

Esta opción no aplica para los contribuyentes que:

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A más tardar el 23

Cuarto día adicional para efectuar sus declaraciones de pago

Si el sexto dígito numérico de su RFC es 7 ó 8, hoy es el último día para que presente sus declaraciones de pago.

Esta opción no aplica para los contribuyentes que:

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A más tardar el 24

Quinto día adicional para efectuar sus declaraciones de pago

Si el sexto dígito numérico de su RFC es 9 ó 0, hoy es el último día para que presente sus declaraciones de pago.

Esta opción no aplica para los contribuyentes que:

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A más tardar el 23

PRESENTAR DICTAMEN FISCAL O INFORMACIÓN ALTERNATIVA DEL DICTAMEN, DE LA G A LA O 

Si el primer carácter alfabético de la clave del RFC del contribuyente es de la G a la O, hoy es el último día para presentar el dictamen fiscal y demás información y documentación que corresponda, así como la Información Alternativa del Dictamen.

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A más tardar el 24

QUINTO DÍA ADICIONAL PARA EFECTUAR SUS DECLARACIONES DE PAGO

Si el sexto dígito numérico de su RFC es 9 ó 0, hoy es el último día para que presente sus declaraciones de pago.

Esta opción no aplica para los contribuyentes que:

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A MÁS TARDAR EL 30 DE DICIEMBRE

Presentar información de las operaciones relevantes que hayan realizado, correspondientes a los meses de julio, agosto y septiembre de 2014.

PERSONAS OBLIGADAS

Personas morales y físicas que realicen operaciones relevantes.

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A MÁS TARDAR EL 31 DE DICIEMBRE

Declaración Informativa de Operaciones con Terceros (DIOT)

Obligación: Presentar información sobre pago, retención, acreditamiento y traslado del IVA en las operaciones con los proveedores.

Personas obligadas: Personas morales y físicas que sean sujetos del impuesto al valor agregado.

Forma de presentación: Formato electrónico A-29. Declaración Informativa de Operaciones con Terceros (DIOT)

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A más tardar el 29

Pago de PTU (personas físicas)

El reparto de utilidades entre los trabajadores deberá efectuarse dentro de los sesenta días siguientes a la fecha en que deba pagarse el impuesto anual, aún cuando esté en trámite objeción de los trabajadores.

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A MÁS TARDAR EL ÚLTIMO DÍA DEL MES

Presentación de Declaración Anual de Personas Morales

Personas obligadas

Personas morales

Declaración Informativa de Operaciones con Terceros (DIOT)

Personas obligadas

Personas morales y físicas que sean sujetos del impuesto al valor agregado

Declaración informativa de ingresos provenientes de Regímenes fiscales preferentes

Personas obligadas

Personas morales y físicas que obtengan ingresos sujetos a regímenes fiscales preferentes.

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Luca Pacioli | Father of Accounting

pacioli01Luca Pacioli’s manuscripts and ideas changed the way the world worked in his lifetime and they continue to have a bearing on life even today.

Luca Pacioli was probably born in 1445 in Sansepolcro, Tuscany. His family was poor and Pacioli’s future appeared unpromising. He entered a Franciscan monastery in Sansepolcro and was apprenticed to local businesses. However, he soon gave up his apprenticeship because, even as a young man, Pacioli loved mathematics. He dedicated his life to working as a scholar in science.

Pacioli was a friend of the artist Piero della Francesca, one of the first great writers on the subject of perspective. Della Francesca and Pacioli traveled through the Apennine range of mountains, where Francesca gave Pacioli access to Frederick’s library, with Urbino’s approval. The collection of 4,000 books enabled Pacioli to increase his mathematics knowledge.

Della Francesca also introduced Pacioli to Leone Battista Alberti, who became Pacioli’s new mentor. Alberti took Pacioli to Venice and got him a job as the private teacher of millionaire merchant Antonio de Reimpose’s three children. During this time, in 1470, at the age of 25, Pacioli produced his first manuscript. The book is about algebra and was dedicated to the young people of the era.

 

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Jacopo de' Barbari - Ritratto di Frà en Luca Pacioli

Alberti introduced Pacioli to Pope Paul II, who encouraged him to become a friar and to commit his life to God. After Alberti’s death in 1472, Pacioli acted on Pope Paul II’s advice and took minor Franciscan vows. In 1475 Pacioli started working as a professor in Perugia University, where he remained for the next six years. He was the first lecturer to hold a debate at the university on mathematics. Pacioli emphasized the importance of applying theory to practical use and this emphasis made him unique among his fellowmen.

During his stay at the University of Perugia Pacioli wrote his second manuscript, dedicated to “the young people of Perugia”. After 1481 Pacioli traveled across Italy and to some places beyond Italy’s borders. Until 1486, the Franciscans called him back to Perugia University. Pacioli then started to use the title “Magister”, or Great Master, which is the equivalent of a full-time professor today.

In 1494 is the only year in which there is a total accurate record of Pacioli’s activities. In that year, at the age of 49, Pacioli published his famous book, Summa de Arithmetica, Geometria, Proportioni et Proportionalita, a collection of knowledge about arithmetic, geometry and proportion. Pacioli wrote Summa in an effort to counteract the poor state of mathematics teaching. A section of the book made Pacioli famous. The section: Particularis de Computis et Scripturis is a treatise on accounting. Pacioli was the first person to describe double entry accounting system, also known as the Venetian Method.

The Summa turned Pacioli into a celebrity and secured him a place in history as “The Father of Accounting”. The Summa was possibly the most read mathematics book in the whole Italy and one of the first books printed on Gutenberg’s press.


 

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Pacioli’s important manuscript made him famous immediately and he was invited to Milan to teach mathematics in the court of Lodovico Sforza, Duke of Milan.

One of his pupils would be Leonardo Da Vinci. During the seven years they spent together Pacioli and Da Vinci helped each other to create two masterpieces that would stand in time. Da Vinci illustrated Pacioli’s subsequent manuscript, De Divina Proportione (On the Divine Proportion), which was second in importance.

Pacioli taught Da Vinci perspective and proportion and this knowledge allowed Da Vinci to create one of his greatest masterpieces, the mural on the north wall of the church of Santa Maria da Graça Dominica. This mural is the XV century’s most famous portrait and it is known as “The Last Supper”.

The geometry that Pacioli taught Da Vinci is seen in many of the latter’s later works and he mentions Pacioli several times in his notes. In the years that they worked together Pacioli continued teaching and writing.

In 1509 he published De Divina Proportione, as well as a work about Euclid in Venice. That same year Pacioli gave an important conference about “ratios and proportionality”, which stressed the link of proportion to religion, medicine, law, configuration, grammar, printing, sculpture, music and all the liberal arts.

In 1510 Pacioli was named head of the Franciscan monastery of Sansepolcro. In 1514 Pope Leo X called Pacioli to the papacy in Rome to make him a teacher there. Historians are not sure of what could happen to Pacioli subsequently, although they’re sure he was not a teacher in Rome. Pacioli died in the monastery in Sansepolcro, probably on June 19th, 1517.

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