Estudio de una asociación religiosa

Abstract

Since ancient times, religion has marked paradigms in different periods of history, so our objective is to objectively propose and analyze the taxation and correct control of the expenses and income of a Religious Association, through technical research, where different documents such as books, articles in specialized electronic journals, documentary analysis, financial information standards, not only mention is made of the history, legal personality, tax obligations, taxation and applicable aspects in the Income Tax Law, which is reflected It is the correct system of control of expenses and income, which is a fundamental part for a correct accounting, as for an association of this type, there is the erroneous idea of confusing that being in the Non- Profit segment it should not carry electronic accounting or in some cases make income tax returns, sometimes Certain issues are unknown and for this reason this article arises in search of correcting this situation and creating corporate responsibility. At the end of this investigation is the breakdown of income and expenses of a certain Religious Association, explaining in detail when it corresponds to contribute with the corresponding tax.