Exhaustion factor
In boxes [C11] and [E11] the reduction due to exhaustion factor ## must be entered with negative sign corresponding to the amounts allocated by those cooperative societies that carry out activities for which they can benefit from the mining tax regime or the tax regime for the research and exploitation of hydrocarbons, as appropriate to cooperative or extra-cooperative results, respectively.
Likewise, the amounts that must be integrated into the tax base to be produced will be entered in these boxes, with positive sign ## ##2##, as an increase to the accounting result. any of the assumptions established in articles 94 and 97 of the LIS , as appropriate to one or another type of results.
Keep in mind:
boxes [C11] and [E11] have correlation with boxes [00382] and [00381] «Mining and hydrocarbons: exhaustion factor (arts. 91 and 95 LIS)» on page 13 of form 200, in such a way that box [C11] can be completed by transferring, with a negative sign, the amount entered in box [00382] and, with a positive sign, the amount entered in box [00381], which correspond to the cooperative results. Likewise, box [E11] can be completed by transferring, with a negative sign, the amount entered in box [00382] and, with a positive sign, the amount entered in box [00381], which correspond to the extra-cooperative results.