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charset="utf-8"; format="fixed" Content-Transfer-Encoding: quoted-printable Obt=C3=A9n las mejores herramientas para el =C3=A9xito profesional. Curso en L=C3=ADnea: =EF=BB=BFN=C3=93MINAS 2023 https://www.visionhumana.mx/tienda/Curso-N%C3%B3minas-en-L%C3%ADnea-2023-p= 260155874 Visi=C3=B3n Humana (Consultor=C3=ADa en Recursos Humanos) tiene el agrado= de invitarlo al curso de "N=C3=B3minas 2023 en L=C3=ADnea" que se llevar= =C3=A1 a cabo en el mes de mayo de 2023. OBJETIVO: Conocer las disposiciones legales y procedimientos para realizar= el correcto c=C3=A1lculo de una n=C3=B3mina DIRIGIDO A: Encargados de recursos humanos=2C n=C3=B3minas=2C contadores= =2C administradores=2C psic=C3=B3logos y en general a toda persona que tie= ne la responsabilidad del departamento de personal. TEMARIO: =EF=BB=BF * Antecedentes. * Conceptos pr=C3=A1cticos de n=C3=B3mina. * Tipos de Ingreso. * Gravados. * Exentos. * Manejo de la previsi=C3=B3n social. * Manejo de tarifas. * La cuota IMSS=2C su c=C3=A1lculo. * Honorarios a miembros de consejo. * Asimilados a salarios. * Calculo de ISR seg=C3=BAn Reglamento de la LISR. * Patr=C3=B3n y trabajador=2C derechos y obligaciones. * El finiquito. * La liquidaci=C3=B3n. * Ejercicio integral de n=C3=B3mina. * Conclusiones. =EF=BB=BF https://www.visionhumana.mx/tienda/Curso-N%C3%B3minas-en-L%C3%ADnea-2023-p= 260155874 Se otorgan 10 puntos ante CONARH=2C Colegio Nacional de Recursos Humanos. Certificado del programa de educaci=C3=B3n profesional continua en CONARH= =2C Colegio Nacional de Recursos Humanos AC=2C con el registro CONARH-CLV-= 372 https://www.visionhumana.mx/tienda/Curso-N%C3%B3minas-en-L%C3%ADnea-2023-p= 260155874 Fecha y Costo: S=C3=A1bado 27 de mayo 2023. 9:00 a 14:00 horas Costo Normal: $2=2C383.80 (IVA incluido). Promoci=C3=B3n con pronto pago hasta el 25 de mayo del 2023: $1=2C919.80 (IVA incluido) https://wa.link/drtaq1 =EF=BB=BFContacto: Tel. 55 8502 2187 Tel. 55 5116 8659 Whatsapp: 55 6680 7726 https://www.visionhumana.mx/tienda/Curso-N%C3%B3minas-en-L%C3%ADnea-2023-p= 260155874 This email was sent to cadi.centro@difpuertovallarta.gob.mx (mailto:cadi.centro@difpuertovallarta.gob.mx) why did I get this? (https://contaduriaplicada.us9.list-manage.com/about?u= =3Da479e330b5a49279dd8f0739d&id=3Dd96b51be2e&e=3D34f46e33ef&c=3Dab1c446b12)= unsubscribe from this list (https://contaduriaplicada.us9.list-manage= =2Ecom/unsubscribe?u=3Da479e330b5a49279dd8f0739d&id=3Dd96b51be2e&e=3D34f46e33ef&c=3Dab1c446b12) update subscription preferences (https://contaduriap= licada.us9.list-manage.com/profile?u=3Da479e330b5a49279dd8f0739d&id=3Dd96b= 51be2e&e=3D34f46e33ef&c=3Dab1c446b12) Contaduria Aplicada S.C. . Viad. R=C3=ADo de la Piedad . 803 . M=C3=A9xico= D.F.=2C CDMX 06750 . 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padding-right: 0px !important; } td.col-divided .editor-col .editor-social td { padding-left: 0px !important; padding-right: 0px !important; } td.col-divided .editor-col .block-margin { padding-left: 0px !important; padding-right: 0px !important; } =2Eaction-block .poll-answer { width: 100% !important; display: block !important; } =2Eaction-block .poll-button { width: 100% !important; } div.MobileFooter { font-size: 11px !important; } td.FooterMobile { padding: 0px 10px 0px 10px !important; } td.MainCenter { width: 100% !important; } table.MainSide { display: none !important; } img.MainSide { display: none !important; } td.MainSide { display: none !important; } =2Ersvp-button-inner { padding: 0px 0px 10px 0px !important; } =2Ersvp-button-outer { width: 100% !important; max-width: 100% !important; } =2Eaction-block .poll-answer { width: 100% !important; display: block !important; } =2Eaction-block .poll-button { width: 100% !important; } div.MobileFooter { font-size: 11px !important; } td.FooterMobile { padding: 0px 10px 0px 10px !important; } td.MainCenter { width: 100% !important; } table.MainSide { display: none !important; } img.MainSide { display: none !important; } td.MainSide { display: none !important; } =2Ersvp-button-inner { padding: 0px 0px 10px 0px !important; } =2Ersvp-button-outer { width: 100% !important; max-width: 100% !important; } =2Eaction-block .poll-answer { width: 100% !important; display: block !important; } =2Eaction-block .poll-button { width: 100% !important; } div.MobileFooter { font-size: 11px !important; } td.FooterMobile { padding: 0px 10px 0px 10px !important; } td.MainCenter { width: 100% !important; } table.MainSide { display: none !important; } img.MainSide { display: none !important; } td.MainSide { display: none !important; } =2Ersvp-button-inner { padding: 0px 0px 10px 0px !important; } =2Ersvp-button-outer { width: 100% !important; max-width: 100% !important; } =2Eaction-block .poll-answer { width: 100% !important; display: block !important; } =2Eaction-block .poll-button { width: 100% !important; } div.MobileFooter { font-size: 11px !important; } td.FooterMobile { padding: 0px 10px 0px 10px !important; } td.MainCenter { width: 100% !important; } table.MainSide { display: none !important; } img.MainSide { display: none !important; } td.MainSide { display: none !important; } =2Ersvp-button-inner { padding: 0px 0px 10px 0px !important; } =2Ersvp-button-outer { width: 100% !important; max-width: 100% !important; } =2Eaction-block .poll-answer { width: 100% !important; display: block !important; } =2Eaction-block .poll-button { width: 100% !important; } div.MobileFooter { font-size: 11px !important; } td.FooterMobile { padding: 0px 10px 0px 10px !important; } td.MainCenter { width: 100% !important; } table.MainSide { display: none !important; } img.MainSide { display: none !important; } td.MainSide { display: none !important; } =2Ersvp-button-inner { padding: 0px 0px 10px 0px !important; } =2Ersvp-button-outer { width: 100% !important; max-width: 100% !important; } =2Eaction-block .poll-answer { width: 100% !important; display: block !important; } =2Eaction-block .poll-button { width: 100% !important; } div.MobileFooter { font-size: 11px !important; } td.FooterMobile { padding: 0px 10px 0px 10px !important; } td.MainCenter { width: 100% !important; } table.MainSide { display: none !important; } img.MainSide { display: none !important; } td.MainSide { display: none !important; } =2Ersvp-button-inner { padding: 0px 0px 10px 0px !important; } =2Ersvp-button-outer { width: 100% !important; max-width: 100% !important; } =2Ecpn-heading-text { font-size: 28px !important; } =2Eeditor-cpn-heading-text { font-size: 28px !important; } =2Eaction-block .poll-answer { width: 100% !important; display: block !important; } =2Eaction-block .poll-button { width: 100% !important; } div.MobileFooter { font-size: 11px !important; } td.FooterMobile { padding: 0px 10px 0px 10px !important; } td.MainCenter { width: 100% !important; } table.MainSide { display: none !important; } img.MainSide { display: none !important; } td.MainSide { display: none !important; } =2Ersvp-button-inner { padding: 0px 0px 10px 0px !important; } =2Ersvp-button-outer { width: 100% !important; max-width: 100% !important; } =2Ecpn-heading-text { font-size: 28px !important; } =2Eaction-block .poll-answer { width: 100% !important; display: block !important; } =2Eaction-block .poll-button { width: 100% !important; } div.MobileFooter { font-size: 11px !important; } td.FooterMobile { padding: 0px 10px 0px 10px !important; } td.MainCenter { width: 100% !important; } table.MainSide { display: none !important; } img.MainSide { display: none !important; } td.MainSide { display: none !important; } =2Ersvp-button-inner { padding: 0px 0px 10px 0px !important; } =2Ersvp-button-outer { width: 100% !important; max-width: 100% !important; } =2Eaction-block .poll-answer { width: 100% !important; display: block !important; } =2Eaction-block .poll-button { width: 100% !important; } div.MobileFooter { font-size: 11px !important; } td.FooterMobile { padding: 0px 10px 0px 10px !important; } td.MainCenter { width: 100% !important; } table.MainSide { display: none !important; } img.MainSide { display: none !important; } td.MainSide { display: none !important; } =2Ersvp-button-inner { padding: 0px 0px 10px 0px !important; } =2Ersvp-button-outer { width: 100% !important; max-width: 100% !important; } =2Efooter-main-width { width: 100% !important; } =2Efooter-mobile-hidden { display: none !important; } =2Efooter-column { display: block !important; } =2Efooter-mobile-stack { display: block !important; } =2Efooter-mobile-stack-padding { padding-top: 3px; } } @media only screen and (max-width:320px) { =2Elayout { padding: 0px 0px 0px 0px !important; } } @media screen { @font-face { font-family: ''; font-style: normal; font-weight: 400; src: local('')=2C l= ocal('')=2C url() format(''); unicode-range: U+0000-00FF=2C U+0131=2C U+01= 52-0153=2C U+02C6=2C U+02DA=2C U+02DC=2C U+2000-206F=2C U+2074=2C U+20AC= =2C U+2212=2C U+2215; } } </style> <title>Curso: N=C3=B3minas 2023 en L=C3=ADnea</title> </head> <body class=3D"body" align=3D"center" style=3D"width: 100%; min-width: 100= %; -webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; background-= color: #294B93; margin: 0px; padding: 0px;" bgcolor=3D"#294B93"> <table class=3D"template-body" border=3D"0" cellpadding=3D"0" cellspacing= =3D"0" style=3D"text-align: center; min-width: 100%;" width=3D"100%"> <tbody><tr> <td class=3D"preheader-container"> <div> <div id=3D"preheader" style=3D"display: none; font-size: 1px; color: trans= parent; line-height: 1px; max-height: 0px; max-width: 0px; opacity: 0; ove= rflow: hidden;"> <span data-entity-ref=3D"preheader">Obt=C3=A9n las mejores herramientas pa= ra el =C3=A9xito profesional.</span> </div> </div> </td> </tr> <tr> <td class=3D"template-shell-container" align=3D"center"> <div class=3D"bgcolor" style=3D"background-color: #294B93;"> <table class=3D"bgimage" width=3D"100%" border=3D"0" cellpadding=3D"0" cel= lspacing=3D"0" style=3D"background-color: #294B93;" bgcolor=3D"#294B93"> <tbody> <tr> <td align=3D"center"> <table class=3D"main-width" width=3D"630" align=3D"center" border=3D"0" ce= llpadding=3D"0" cellspacing=3D"0" style=3D"width: 630px;"> <tbody> <tr> <td class=3D"layout" align=3D"center" valign=3D"top" style=3D"padding: 15p= x 5px;"> <table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" cell= spacing=3D"0"> <tbody> <tr> <td class=3D"layout-container-border" align=3D"center" valign=3D"top" styl= e=3D"background-color: #FFFFFF; padding: 0px;" bgcolor=3D"#FFFFFF"> <table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" cell= spacing=3D"0" style=3D"background-color: #FFFFFF;" bgcolor=3D"#FFFFFF"> <tbody> <tr> <td class=3D"layout-container" align=3D"center" valign=3D"top" style=3D"ba= ckground-color: #ffffff; padding: 0;" bgcolor=3D"#ffffff"> <div class=3D""> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D" editor-col OneColumnMobile" width=3D"100%" align=3D"" valign= =3D"top" style=3D"background-color: rgb(255=2C 255=2C 255);" bgcolor=3D"FF= FFFF"> <div class=3D"gl-contains-text"> <table width=3D"100%" style=3D"min-width: 100%;" cellpadding=3D"0" cellspa= cing=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"editor-text headline-text" align=3D"left" valign=3D"top" styl= e=3D"font-family: Georgia=2C Times New Roman=2C Times=2C serif; font-size:= 28px; color: #FFFFFF; text-align: center; display: block; word-wrap: brea= k-word; line-height: 1.2; font-style: italic; padding: 10px 50px;"> <div></div> <div class=3D"text-container galileo-ap-content-editor"><div> <div> <span style=3D"font-size: 22px; color: rgb(0=2C 0=2C 0); font-weight: bold= ; font-family: Tahoma=2C Geneva=2C sans-serif; font-style: normal;">Curso= en L=C3=ADnea:</span><span style=3D"font-size: 36px; color: rgb(0=2C 0=2C= 0); font-weight: bold; font-family: Tahoma=2C Geneva=2C sans-serif; font-= style: normal;"> </span> </div> <div><span style=3D"font-size: 48px; color: rgb(0=2C 0=2C 0); font-family:= Tahoma=2C Geneva=2C sans-serif; font-style: normal; font-weight: bold;">= =EF=BB=BFN=C3=93MINAS 2023</span></div> </div></div> </td> </tr> </tbody> </table> </div> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D"content editor-col OneColumnMobile" width=3D"100%" align=3D"l= eft" valign=3D"top"> <div class=3D"gl-contains-image"> <table class=3D"editor-image content-image editor-image-vspace-on" style= =3D"min-width: 100%;" width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" b= order=3D"0"> <tbody> <tr> <td align=3D"center" valign=3D"top" style=3D"padding-top: 10px; padding-bo= ttom: 10px;"> <div class=3D"publish-container"> <a href=3D"https://contaduriaplicada.us9.list-manage.com/track/click?u=3Da= 479e330b5a49279dd8f0739d&id=3D761f18ca7d&e=3D34f46e33ef"> <img alt=3D"" class=3D"" style=3D"display: block; height: auto; max-width:= 100%;" width=3D"357" border=3D"0" hspace=3D"0" vspace=3D"0" src=3D"https:= //files.constantcontact.com/a41bde84601/d8583fb3-2467-4c08-94f6-5aa0073d99= 30.jpg"> </a> </div> </td> </tr> </tbody> </table> </div> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D"content editor-col OneColumnMobile" width=3D"100%" align=3D"l= eft" valign=3D"top" style=3D"background-color: rgb(255=2C 255=2C 255);" bg= color=3D"FFFFFF"> <div class=3D"gl-contains-text"> <table width=3D"100%" style=3D"min-width: 100%;" cellpadding=3D"0" cellspa= cing=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"editor-text center-text content-text" align=3D"left" valign= =3D"top" style=3D"font-family: Corbel=2C Geneva=2C Verdana=2C Arial=2C san= s-serif; font-size: 18px; color: #2d3235; text-align: center; display: blo= ck; word-wrap: break-word; line-height: 1.2; padding: 10px 50px;"> <div></div> <div class=3D"text-container galileo-ap-content-editor"><div><div style=3D= "text-align: justify;" align=3D"justify"> <span style=3D"font-size: 16px; color: rgb(0=2C 0=2C 0); font-family: Taho= ma=2C Geneva=2C sans-serif;">Visi=C3=B3n Humana (Consultor=C3=ADa en Recur= sos Humanos) tiene el agrado de invitarlo al curso de</span><span style=3D= "font-size: 16px; color: rgb(0=2C 0=2C 0); font-family: Tahoma=2C Geneva= =2C sans-serif; font-weight: bold;"> "N=C3=B3minas 2023 en L=C3=ADnea"</sp= an><span style=3D"font-size: 16px; color: rgb(0=2C 0=2C 0); font-family: T= ahoma=2C Geneva=2C sans-serif;"> que se llevar=C3=A1 a cabo en el mes= de mayo de 2023.</span> </div></div></div> </td> </tr> </tbody> </table> </div> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D" editor-col OneColumnMobile" width=3D"100%" align=3D"" valign= =3D"top"> <div class=3D"gl-contains-spacer"> <table class=3D"editor-spacer" width=3D"100%" cellpadding=3D"0" cellspacin= g=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"" align=3D"center" valign=3D"top"> <table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"100%"> <tbody> <tr> <td class=3D"spacer-base" width=3D"100%" align=3D"center" valign=3D"top" s= tyle=3D"padding-bottom: 10px; height: 1px; line-height: 1px;"> <div><img alt=3D"" width=3D"5" height=3D"1" border=3D"0" hspace=3D"0" vspa= ce=3D"0" src=3D"https://imgssl.constantcontact.com/letters/images/11011167= 84221/S.gif" style=3D"display: block; height: 1px; width: 5px;"></div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </div> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D"split-layout-margin" align=3D"left" valign=3D"top" style=3D"b= ackground-color: #ffffff; padding: 0px 25px;" bgcolor=3D"#ffffff"> <table class=3D"feature-split-container" width=3D"100%" cellpadding=3D"0"= cellspacing=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"mobile-hidden layout-container" width=3D"5" style=3D"height:= 5px; line-height: 1px; background-color: #ffffff; padding: 0;" align=3D"c= enter" valign=3D"top" bgcolor=3D"#ffffff"><img style=3D"display: block; wi= dth: 5px; height: 5px;" alt=3D"" width=3D"5" height=3D"5" border=3D"0" hsp= ace=3D"0" vspace=3D"0" src=3D"https://imgssl.constantcontact.com/letters/i= mages/sys/S.gif"></td> <td class=3D"split split-border editor-col OneColumnMobile" width=3D"50%"= align=3D"left" valign=3D"top" style=3D"border-collapse: separate; border:= 1px solid #3661bd;"> <div><div class=3D"column-resize-bar"> <span class=3D"line"></span> <span class=3D"grabber"></span> </div></div> <div class=3D"gl-contains-text"> <table width=3D"100%" style=3D"min-width: 100%;" cellpadding=3D"0" cellspa= cing=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"editor-text content-text" align=3D"left" valign=3D"top" style= =3D"font-family: Corbel=2C Geneva=2C Verdana=2C Arial=2C sans-serif; font-= size: 18px; color: #2d3235; text-align: left; display: block; word-wrap: b= reak-word; line-height: 1.2; padding: 10px 20px;"> <div></div> <div class=3D"text-container galileo-ap-content-editor"><div><div style=3D= "text-align: justify;" align=3D"justify"> <span style=3D"font-size: 16px; color: rgb(0=2C 0=2C 0); font-weight: bold= ; font-family: Tahoma=2C Geneva=2C sans-serif;">OBJETIVO:</span><span styl= e=3D"font-size: 16px; color: rgb(0=2C 0=2C 0); font-family: Tahoma=2C Gene= va=2C sans-serif;"> Conocer las disposiciones legales y procedimientos par= a realizar el correcto c=C3=A1lculo de una n=C3=B3mina</span> </div></div></div> </td> </tr> </tbody> </table> </div> </td> <td class=3D"mobile-hidden layout-container" width=3D"5" style=3D"height:= 10px; line-height: 1px; background-color: #ffffff; padding: 0;" align=3D"= center" valign=3D"top" bgcolor=3D"#ffffff"><img style=3D"display: block; w= idth: 5px; height: 10px;" alt=3D"" width=3D"5" height=3D"10" border=3D"0"= hspace=3D"0" vspace=3D"0" src=3D"https://imgssl.constantcontact.com/lette= rs/images/sys/S.gif"></td> <td class=3D"mobile-hidden layout-container" width=3D"5" style=3D"height:= 5px; line-height: 1px; background-color: #ffffff; padding: 0;" align=3D"c= enter" valign=3D"top" bgcolor=3D"#ffffff"><img style=3D"display: block; wi= dth: 5px; height: 5px;" alt=3D"" width=3D"5" height=3D"5" border=3D"0" hsp= ace=3D"0" vspace=3D"0" src=3D"https://imgssl.constantcontact.com/letters/i= mages/sys/S.gif"></td> <td class=3D"split split-border editor-col OneColumnMobile" width=3D"50%"= align=3D"left" valign=3D"top" style=3D"border-collapse: separate; border:= 1px solid #3661bd;"> <div class=3D"gl-contains-text"> <table width=3D"100%" style=3D"min-width: 100%;" cellpadding=3D"0" cellspa= cing=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"editor-text content-text" align=3D"left" valign=3D"top" style= =3D"font-family: Corbel=2C Geneva=2C Verdana=2C Arial=2C sans-serif; font-= size: 18px; color: #2d3235; text-align: left; display: block; word-wrap: b= reak-word; line-height: 1.2; padding: 10px 20px;"> <div></div> <div class=3D"text-container galileo-ap-content-editor"><div><div style=3D= "text-align: justify;" align=3D"justify"> <span style=3D"font-size: 16px; color: rgb(0=2C 0=2C 0); font-weight: bold= ; font-family: Tahoma=2C Geneva=2C sans-serif;">DIRIGIDO A:</span><span st= yle=3D"font-size: 16px; color: rgb(0=2C 0=2C 0); font-family: Tahoma=2C Ge= neva=2C sans-serif;"> Encargados de recursos humanos=2C n=C3=B3minas=2C co= ntadores=2C administradores=2C psic=C3=B3logos y en general a toda persona= que tiene la responsabilidad del departamento de personal.</span> </div></div></div> </td> </tr> </tbody> </table> </div> </td> <td class=3D"mobile-hidden layout-container" width=3D"5" style=3D"height:= 10px; line-height: 1px; background-color: #ffffff; padding: 0;" align=3D"= center" valign=3D"top" bgcolor=3D"#ffffff"><img style=3D"display: block; w= idth: 5px; height: 10px;" alt=3D"" width=3D"5" height=3D"10" border=3D"0"= hspace=3D"0" vspace=3D"0" src=3D"https://imgssl.constantcontact.com/lette= rs/images/sys/S.gif"></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D" editor-col OneColumnMobile" width=3D"100%" align=3D"" valign= =3D"top"> <div class=3D"gl-contains-spacer"> <table class=3D"editor-spacer" width=3D"100%" cellpadding=3D"0" cellspacin= g=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"" align=3D"center" valign=3D"top"> <table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"100%"> <tbody> <tr> <td class=3D"spacer-base" width=3D"100%" align=3D"center" valign=3D"top" s= tyle=3D"padding-bottom: 25px; height: 1px; line-height: 1px;"> <div><img alt=3D"" width=3D"5" height=3D"1" border=3D"0" hspace=3D"0" vspa= ce=3D"0" src=3D"https://imgssl.constantcontact.com/letters/images/11011167= 84221/S.gif" style=3D"display: block; height: 1px; width: 5px;"></div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </div> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D"section-headline editor-col OneColumnMobile" width=3D"100%" a= lign=3D"left" valign=3D"top" style=3D"background-color: rgb(162=2C 217=2C= 228);" bgcolor=3D"A2D9E4"> <div class=3D"gl-contains-text"> <table width=3D"100%" style=3D"min-width: 100%;" cellpadding=3D"0" cellspa= cing=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"editor-text section-headline-text" align=3D"left" valign=3D"t= op" style=3D"font-family: Georgia=2C Times New Roman=2C Times=2C serif; fo= nt-size: 28px; color: #ffffff; text-align: center; display: block; word-wr= ap: break-word; line-height: 1.2; font-style: italic; padding: 10px 50px;"= > <div></div> <div class=3D"text-container galileo-ap-content-editor"><div> <div><span style=3D"font-size: 24px; color: rgb(0=2C 0=2C 0); font-style:= normal; font-family: Tahoma=2C Geneva=2C sans-serif; font-weight: bold;">= TEMARIO:</span></div> <div style=3D"text-align: justify;" align=3D"justify"><span style=3D"font-= size: 18px; color: rgb(0=2C 0=2C 0); font-style: normal; font-family: Taho= ma=2C Geneva=2C sans-serif; font-weight: bold;">=EF=BB=BF</span></div> <ul> <li style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0); text-align: left; m= argin-left: 3em;"><span style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0);= font-style: normal; font-family: Tahoma=2C Geneva=2C sans-serif;">Anteced= entes.</span></li> <li style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0); text-align: left; m= argin-left: 3em;"><span style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0);= font-style: normal; font-family: Tahoma=2C Geneva=2C sans-serif;">Concept= os pr=C3=A1cticos de n=C3=B3mina.</span></li> <li style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0); text-align: left; m= argin-left: 3em;"><span style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0);= font-style: normal; font-family: Tahoma=2C Geneva=2C sans-serif;">Tipos d= e Ingreso. </span></li> <li style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0); text-align: left; m= argin-left: 6em;"><span style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0);= font-style: normal; font-family: Tahoma=2C Geneva=2C sans-serif;">Gravado= s.</span></li> <li style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0); text-align: left; m= argin-left: 6em;"><span style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0);= font-style: normal; font-family: Tahoma=2C Geneva=2C sans-serif;">Exentos= =2E</span></li> <li style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0); text-align: left; m= argin-left: 3em;"><span style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0);= font-style: normal; font-family: Tahoma=2C Geneva=2C sans-serif;">Manejo= de la previsi=C3=B3n social.</span></li> <li style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0); text-align: left; m= argin-left: 3em;"><span style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0);= font-style: normal; font-family: Tahoma=2C Geneva=2C sans-serif;">Manejo= de tarifas.</span></li> <li style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0); text-align: left; m= argin-left: 3em;"><span style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0);= font-style: normal; font-family: Tahoma=2C Geneva=2C sans-serif;">La cuot= a IMSS=2C su c=C3=A1lculo.</span></li> <li style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0); text-align: left; m= argin-left: 3em;"><span style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0);= font-style: normal; font-family: Tahoma=2C Geneva=2C sans-serif;">Honorar= ios a miembros de consejo.</span></li> <li style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0); text-align: left; m= argin-left: 3em;"><span style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0);= font-style: normal; font-family: Tahoma=2C Geneva=2C sans-serif;">Asimila= dos a salarios.</span></li> <li style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0); text-align: left; m= argin-left: 3em;"><span style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0);= font-style: normal; font-family: Tahoma=2C Geneva=2C sans-serif;">Calculo= de ISR seg=C3=BAn Reglamento de la LISR.</span></li> <li style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0); text-align: left; m= argin-left: 3em;"><span style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0);= font-style: normal; font-family: Tahoma=2C Geneva=2C sans-serif;">Patr=C3= =B3n y trabajador=2C derechos y obligaciones.</span></li> <li style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0); text-align: left; m= argin-left: 3em;"><span style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0);= font-style: normal; font-family: Tahoma=2C Geneva=2C sans-serif;">El fini= quito.</span></li> <li style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0); text-align: left; m= argin-left: 3em;"><span style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0);= font-style: normal; font-family: Tahoma=2C Geneva=2C sans-serif;">La liqu= idaci=C3=B3n.</span></li> <li style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0); text-align: left; m= argin-left: 3em;"><span style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0);= font-style: normal; font-family: Tahoma=2C Geneva=2C sans-serif;">Ejercic= io integral de n=C3=B3mina.</span></li> <li style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0); text-align: left; m= argin-left: 3em;"><span style=3D"font-size: 18px; color: rgb(0=2C 0=2C 0);= font-style: normal; font-family: Tahoma=2C Geneva=2C sans-serif;">Conclus= iones.</span></li> </ul> <div style=3D"text-align: left;" align=3D"left"><span style=3D"font-size:= 18px; color: rgb(0=2C 0=2C 0); font-style: normal; font-family: Tahoma=2C= Geneva=2C sans-serif;">=EF=BB=BF</span></div> </div></div> </td> </tr> </tbody> </table> </div> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D" editor-col OneColumnMobile" width=3D"100%" align=3D"" valign= =3D"top"> <div class=3D"gl-contains-spacer"> <table class=3D"editor-spacer" width=3D"100%" cellpadding=3D"0" cellspacin= g=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"" align=3D"center" valign=3D"top"> <table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"100%"> <tbody> <tr> <td class=3D"spacer-base" width=3D"100%" align=3D"center" valign=3D"top" s= tyle=3D"padding-bottom: 10px; height: 1px; line-height: 1px;"> <div><img alt=3D"" width=3D"5" height=3D"1" border=3D"0" hspace=3D"0" vspa= ce=3D"0" src=3D"https://imgssl.constantcontact.com/letters/images/11011167= 84221/S.gif" style=3D"display: block; height: 1px; width: 5px;"></div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </div> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D" editor-col OneColumnMobile" width=3D"100%" align=3D"" valign= =3D"top"> <div class=3D"gl-contains-image"> <table class=3D"editor-image editor-image editor-image-vspace-on" style= =3D"min-width: 100%;" width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" b= order=3D"0"> <tbody> <tr> <td align=3D"center" valign=3D"top" style=3D"padding-top: 10px; padding-bo= ttom: 10px;"> <div class=3D"publish-container"> <a href=3D"https://contaduriaplicada.us9.list-manage.com/track/click?u=3Da= 479e330b5a49279dd8f0739d&id=3D17a3285734&e=3D34f46e33ef"> <img alt=3D"" class=3D"" style=3D"display: block; height: auto !important;= max-width: 100% !important;" width=3D"302" border=3D"0" hspace=3D"0" vspa= ce=3D"0" src=3D"https://files.constantcontact.com/a41bde84601/3ec8032f-917= 8-4488-b37c-5915792e2ae0.png"> </a> </div> </td> </tr> </tbody> </table> </div> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D" editor-col OneColumnMobile" width=3D"100%" align=3D"" valign= =3D"top"> <div class=3D"gl-contains-spacer"> <table class=3D"editor-spacer" width=3D"100%" cellpadding=3D"0" cellspacin= g=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"" align=3D"center" valign=3D"top"> <table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"100%"> <tbody> <tr> <td class=3D"spacer-base" width=3D"100%" align=3D"center" valign=3D"top" s= tyle=3D"padding-bottom: 16px; height: 1px; line-height: 1px;"> <div><img alt=3D"" width=3D"5" height=3D"1" border=3D"0" hspace=3D"0" vspa= ce=3D"0" src=3D"https://imgssl.constantcontact.com/letters/images/11011167= 84221/S.gif" style=3D"display: block; height: 1px; width: 5px;"></div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </div> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D"layout-margin" style=3D"background-color: #FFFFFF; padding: 8= px 20px 9px;" align=3D"left" valign=3D"top" bgcolor=3D"#FFFFFF"> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"article-border" align=3D"left" valign=3D"top" style=3D"backgr= ound-color: #3661BD; padding: 1px;" bgcolor=3D"#3661BD"> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"article editor-col OneColumnMobile" width=3D"100%" align=3D"l= eft" valign=3D"top" style=3D"background-color: rgb(255=2C 255=2C 255);" bg= color=3D"FFFFFF"> <div class=3D"gl-contains-text"> <table width=3D"100%" style=3D"min-width: 100%;" cellpadding=3D"0" cellspa= cing=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"editor-text article-text" align=3D"left" valign=3D"top" style= =3D"font-family: Corbel=2C Geneva=2C Verdana=2C Arial=2C sans-serif; font-= size: 16px; color: #2d3235; text-align: left; display: block; word-wrap: b= reak-word; line-height: 1.2; padding: 10px 50px;"> <div></div> <div class=3D"text-container galileo-ap-content-editor"><div> <div style=3D"text-align: center;" align=3D"center"><span style=3D"font-si= ze: 16px; color: rgb(0=2C 0=2C 0); font-family: Georgia=2C Times New Roman= =2C Times=2C serif; font-weight: bold;">Se otorgan 10 puntos ante CONARH= =2C Colegio Nacional de Recursos Humanos. </span></div> <div style=3D"text-align: center;" align=3D"center"><br></div> <div style=3D"text-align: center;" align=3D"center"><span style=3D"font-si= ze: 16px; color: rgb(0=2C 0=2C 0); font-family: Georgia=2C Times New Roman= =2C Times=2C serif;">Certificado del programa de educaci=C3=B3n profesiona= l continua en CONARH=2C Colegio Nacional de Recursos Humanos AC=2C con el= registro CONARH-CLV-372</span></div> </div></div> </td> </tr> </tbody> </table> </div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D" editor-col OneColumnMobile" width=3D"100%" align=3D"" valign= =3D"top"> <div class=3D"gl-contains-spacer"> <table class=3D"editor-spacer" width=3D"100%" cellpadding=3D"0" cellspacin= g=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"" align=3D"center" valign=3D"top"> <table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"100%"> <tbody> <tr> <td class=3D"spacer-base" width=3D"100%" align=3D"center" valign=3D"top" s= tyle=3D"padding-bottom: 10px; height: 1px; line-height: 1px;"> <div><img alt=3D"" width=3D"5" height=3D"1" border=3D"0" hspace=3D"0" vspa= ce=3D"0" src=3D"https://imgssl.constantcontact.com/letters/images/11011167= 84221/S.gif" style=3D"display: block; height: 1px; width: 5px;"></div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </div> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D"split-layout-margin" align=3D"left" valign=3D"top" style=3D"b= ackground-color: #ffffff; padding: 0px 25px;" bgcolor=3D"#ffffff"> <table class=3D"feature-split-container" width=3D"100%" cellpadding=3D"0"= cellspacing=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"mobile-hidden layout-container" width=3D"5" style=3D"height:= 5px; line-height: 1px; background-color: #ffffff; padding: 0;" align=3D"c= enter" valign=3D"top" bgcolor=3D"#ffffff"><img style=3D"display: block; wi= dth: 5px; height: 5px;" alt=3D"" width=3D"5" height=3D"5" border=3D"0" hsp= ace=3D"0" vspace=3D"0" src=3D"https://imgssl.constantcontact.com/letters/i= mages/sys/S.gif"></td> <td class=3D"split split-border editor-col OneColumnMobile" width=3D"100%"= align=3D"left" valign=3D"top" style=3D"border-collapse: separate; border:= 1px solid #3661bd;"> <div class=3D"gl-contains-image"> <table class=3D"editor-image content-image editor-image-vspace-on" style= =3D"min-width: 100%;" width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" b= order=3D"0"> <tbody> <tr> <td align=3D"center" valign=3D"top" style=3D"padding-top: 10px; padding-bo= ttom: 10px;"> <div class=3D"publish-container"> <a href=3D"https://contaduriaplicada.us9.list-manage.com/track/click?u=3Da= 479e330b5a49279dd8f0739d&id=3D6d7dd549c0&e=3D34f46e33ef"> <img alt=3D"" class=3D"" style=3D"display: block; height: auto; max-width:= 100%;" width=3D"157" border=3D"0" hspace=3D"0" vspace=3D"0" src=3D"https:= //files.constantcontact.com/a41bde84601/b7f48e1f-f7d3-404b-b772-deda291fe4= 26.png"> </a> </div> </td> </tr> </tbody> </table> </div> <div class=3D"gl-contains-text"> <table width=3D"100%" style=3D"min-width: 100%;" cellpadding=3D"0" cellspa= cing=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"editor-text content-text" align=3D"left" valign=3D"top" style= =3D"font-family: Corbel=2C Geneva=2C Verdana=2C Arial=2C sans-serif; font-= size: 18px; color: #2d3235; text-align: left; display: block; word-wrap: b= reak-word; line-height: 1.2; padding: 10px 20px;"> <div></div> <div class=3D"text-container galileo-ap-content-editor"><div> <div style=3D"text-align: center;" align=3D"center"><span style=3D"color:= rgb(0=2C 0=2C 0); font-weight: bold; font-family: Tahoma=2C Geneva=2C san= s-serif;">Fecha y Costo:</span></div> <div style=3D"text-align: center;" align=3D"center"><br></div> <div style=3D"text-align: center;" align=3D"center"><span style=3D"color:= rgb(0=2C 0=2C 0); font-weight: bold; font-family: Tahoma=2C Geneva=2C san= s-serif;">S=C3=A1bado 27 de mayo 2023.</span></div> <div style=3D"text-align: center;" align=3D"center"><span style=3D"color:= rgb(0=2C 0=2C 0); font-family: Tahoma=2C Geneva=2C sans-serif;">9:00 a 14= :00 horas</span></div> <div style=3D"text-align: justify;" align=3D"justify"><br></div> <div style=3D"text-align: center;" align=3D"center"> <span style=3D"color: rgb(0=2C 0=2C 0); font-family: Tahoma=2C Geneva=2C s= ans-serif;">Costo Normal:</span><span style=3D"color: rgb(0=2C 0=2C 0); fo= nt-family: Tahoma=2C Geneva=2C sans-serif; font-weight: bold;"> $2=2C383.8= 0 (IVA incluido).</span> </div> <div style=3D"text-align: justify;" align=3D"justify"><br></div> <div style=3D"text-align: center;" align=3D"center"> <span style=3D"color: rgb(0=2C 0=2C 0); font-family: Tahoma=2C Geneva=2C s= ans-serif;">Promoci=C3=B3n con</span><span style=3D"color: rgb(0=2C 0=2C 0= ); font-family: Tahoma=2C Geneva=2C sans-serif; font-weight: bold;"> = pronto pago </span><span style=3D"color: rgb(0=2C 0=2C 0); font-famil= y: Tahoma=2C Geneva=2C sans-serif;">hasta el </span><span style=3D"co= lor: rgb(0=2C 0=2C 0); font-family: Tahoma=2C Geneva=2C sans-serif; font-w= eight: bold;">25 de mayo </span><span style=3D"color: rgb(0=2C 0=2C 0); fo= nt-family: Tahoma=2C Geneva=2C sans-serif;">del 2023:</span> </div> <div style=3D"text-align: center;" align=3D"center"><span style=3D"font-si= ze: 20px; color: rgb(0=2C 0=2C 0); font-weight: bold; font-family: Tahoma= =2C Geneva=2C sans-serif;">$1=2C919.80 (IVA incluido)</span></div> <div style=3D"text-align: center;" align=3D"center"><br></div> </div></div> </td> </tr> </tbody> </table> </div> </td> <td class=3D"mobile-hidden layout-container" width=3D"5" style=3D"height:= 10px; line-height: 1px; background-color: #ffffff; padding: 0;" align=3D"= center" valign=3D"top" bgcolor=3D"#ffffff"><img style=3D"display: block; w= idth: 5px; height: 10px;" alt=3D"" width=3D"5" height=3D"10" border=3D"0"= hspace=3D"0" vspace=3D"0" src=3D"https://imgssl.constantcontact.com/lette= rs/images/sys/S.gif"></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D" editor-col OneColumnMobile" width=3D"100%" align=3D"" valign= =3D"top"> <div class=3D"gl-contains-spacer"> <table class=3D"editor-spacer" width=3D"100%" cellpadding=3D"0" cellspacin= g=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"" align=3D"center" valign=3D"top"> <table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"100%"> <tbody> <tr> <td class=3D"spacer-base" width=3D"100%" align=3D"center" valign=3D"top" s= tyle=3D"padding-bottom: 12px; height: 1px; line-height: 1px;"> <div><img alt=3D"" width=3D"5" height=3D"1" border=3D"0" hspace=3D"0" vspa= ce=3D"0" src=3D"https://imgssl.constantcontact.com/letters/images/11011167= 84221/S.gif" style=3D"display: block; height: 1px; width: 5px;"></div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </div> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D" editor-col OneColumnMobile" width=3D"100%" align=3D"" valign= =3D"top"> <div class=3D"gl-contains-spacer"> <table class=3D"editor-spacer" width=3D"100%" cellpadding=3D"0" cellspacin= g=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"" align=3D"center" valign=3D"top"> <table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"100%"> <tbody> <tr> <td class=3D"spacer-base" width=3D"100%" align=3D"center" valign=3D"top" s= tyle=3D"padding-bottom: 13px; height: 1px; line-height: 1px;"> <div><img alt=3D"" width=3D"5" height=3D"1" border=3D"0" hspace=3D"0" vspa= ce=3D"0" src=3D"https://imgssl.constantcontact.com/letters/images/11011167= 84221/S.gif" style=3D"display: block; height: 1px; width: 5px;"></div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </div> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D"split-layout-margin" align=3D"left" valign=3D"top" style=3D"b= ackground-color: #ffffff; padding: 0px 25px;" bgcolor=3D"#ffffff"> <table class=3D"feature-split-container" width=3D"100%" cellpadding=3D"0"= cellspacing=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"mobile-hidden layout-container" width=3D"5" style=3D"height:= 5px; line-height: 1px; background-color: #ffffff; padding: 0;" align=3D"c= enter" valign=3D"top" bgcolor=3D"#ffffff"><img style=3D"display: block; wi= dth: 5px; height: 5px;" alt=3D"" width=3D"5" height=3D"5" border=3D"0" hsp= ace=3D"0" vspace=3D"0" src=3D"https://imgssl.constantcontact.com/letters/i= mages/sys/S.gif"></td> <td class=3D"split split-border editor-col OneColumnMobile" width=3D"50%"= align=3D"left" valign=3D"top" style=3D"border-collapse: separate; border:= 1px solid #3661bd;"> <div><div class=3D"column-resize-bar"> <span class=3D"line"></span> <span class=3D"grabber"></span> </div></div> <div class=3D"gl-contains-spacer"> <table class=3D"editor-spacer" width=3D"100%" cellpadding=3D"0" cellspacin= g=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"" align=3D"center" valign=3D"top"> <table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"100%"> <tbody> <tr> <td class=3D"spacer-base" width=3D"100%" align=3D"center" valign=3D"top" s= tyle=3D"padding-bottom: 13px; height: 1px; line-height: 1px;"> <div><img alt=3D"" width=3D"5" height=3D"1" border=3D"0" hspace=3D"0" vspa= ce=3D"0" src=3D"https://imgssl.constantcontact.com/letters/images/11011167= 84221/S.gif" style=3D"display: block; height: 1px; width: 5px;"></div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </div> <div class=3D"gl-contains-image"> <table class=3D"editor-image" style=3D"min-width: 100%;" width=3D"100%" ce= llpadding=3D"0" cellspacing=3D"0" border=3D"0"> <tbody> <tr> <td align=3D"center" valign=3D"top" style=3D"padding-top: 0px; padding-bot= tom: 0px;"> <div class=3D"publish-container"> <a href=3D"https://contaduriaplicada.us9.list-manage.com/track/click?u=3Da= 479e330b5a49279dd8f0739d&id=3Dec9391a881&e=3D34f46e33ef"> <img alt=3D"" class=3D"" style=3D"display: block; height: auto !important;= max-width: 100% !important;" width=3D"200" border=3D"0" hspace=3D"0" vspa= ce=3D"0" src=3D"https://files.constantcontact.com/a41bde84601/b459450e-c41= 7-48da-b999-aa33c57c8a9b.jpg"> </a> </div> </td> </tr> </tbody> </table> </div> </td> <td class=3D"mobile-hidden layout-container" width=3D"5" style=3D"height:= 10px; line-height: 1px; background-color: #ffffff; padding: 0;" align=3D"= center" valign=3D"top" bgcolor=3D"#ffffff"><img style=3D"display: block; w= idth: 5px; height: 10px;" alt=3D"" width=3D"5" height=3D"10" border=3D"0"= hspace=3D"0" vspace=3D"0" src=3D"https://imgssl.constantcontact.com/lette= rs/images/sys/S.gif"></td> <td class=3D"mobile-hidden layout-container" width=3D"5" style=3D"height:= 5px; line-height: 1px; background-color: #ffffff; padding: 0;" align=3D"c= enter" valign=3D"top" bgcolor=3D"#ffffff"><img style=3D"display: block; wi= dth: 5px; height: 5px;" alt=3D"" width=3D"5" height=3D"5" border=3D"0" hsp= ace=3D"0" vspace=3D"0" src=3D"https://imgssl.constantcontact.com/letters/i= mages/sys/S.gif"></td> <td class=3D"split split-border editor-col OneColumnMobile" width=3D"50%"= align=3D"left" valign=3D"top" style=3D"border-collapse: separate; border:= 1px solid #3661bd;"> <div class=3D"gl-contains-text"> <table width=3D"100%" style=3D"min-width: 100%;" cellpadding=3D"0" cellspa= cing=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"editor-text content-text" align=3D"left" valign=3D"top" style= =3D"font-family: Corbel=2C Geneva=2C Verdana=2C Arial=2C sans-serif; font-= size: 18px; color: #2d3235; text-align: left; display: block; word-wrap: b= reak-word; line-height: 1.2; padding: 10px 20px;"> <div></div> <div class=3D"text-container galileo-ap-content-editor"><div> <div style=3D"text-align: center;" align=3D"center"><span style=3D"font-si= ze: 18px; color: rgb(30=2C 58=2C 77); font-weight: bold; font-family: Taho= ma=2C Geneva=2C sans-serif;">=EF=BB=BFContacto:</span></div> <div style=3D"text-align: center;" align=3D"center"><br></div> <div style=3D"text-align: center;" align=3D"center"><span style=3D"font-si= ze: 18px; color: rgb(30=2C 58=2C 77); font-family: Tahoma=2C Geneva=2C san= s-serif;">Tel. 55 8502 2187</span></div> <div style=3D"text-align: center;" align=3D"center"><span style=3D"font-si= ze: 18px; color: rgb(30=2C 58=2C 77); font-family: Tahoma=2C Geneva=2C san= s-serif;">Tel. 55 5116 8659</span></div> <div style=3D"text-align: center;" align=3D"center"><br></div> <div style=3D"text-align: center;" align=3D"center"><span style=3D"font-si= ze: 18px; color: rgb(30=2C 58=2C 77); font-family: Tahoma=2C Geneva=2C san= s-serif;">Whatsapp: 55 6680 7726</span></div> </div></div> </td> </tr> </tbody> </table> </div> </td> <td class=3D"mobile-hidden layout-container" width=3D"5" style=3D"height:= 10px; line-height: 1px; background-color: #ffffff; padding: 0;" align=3D"= center" valign=3D"top" bgcolor=3D"#ffffff"><img style=3D"display: block; w= idth: 5px; height: 10px;" alt=3D"" width=3D"5" height=3D"10" border=3D"0"= hspace=3D"0" vspace=3D"0" src=3D"https://imgssl.constantcontact.com/lette= rs/images/sys/S.gif"></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D" editor-col OneColumnMobile" width=3D"100%" align=3D"" valign= =3D"top"> <div class=3D"gl-contains-spacer"> <table class=3D"editor-spacer" width=3D"100%" cellpadding=3D"0" cellspacin= g=3D"0" border=3D"0"> <tbody> <tr> <td class=3D"" align=3D"center" valign=3D"top"> <table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"100%"> <tbody> <tr> <td class=3D"spacer-base" width=3D"100%" align=3D"center" valign=3D"top" s= tyle=3D"padding-bottom: 23px; height: 1px; line-height: 1px;"> <div><img alt=3D"" width=3D"5" height=3D"1" border=3D"0" hspace=3D"0" vspa= ce=3D"0" src=3D"https://imgssl.constantcontact.com/letters/images/11011167= 84221/S.gif" style=3D"display: block; height: 1px; width: 5px;"></div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </div> </td> </tr> </tbody> </table> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" cla= ss=3D"galileo-ap-layout-editor" style=3D"min-width: 100%;"> <tbody> <tr> <td class=3D" editor-col OneColumnMobile" width=3D"100%" align=3D"" valign= =3D"top"> <div class=3D"gl-contains-image"> <table class=3D"editor-image editor-image editor-image-vspace-on" style= =3D"min-width: 100%;" width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" b= order=3D"0"> <tbody> <tr> <td align=3D"center" valign=3D"top" style=3D"padding-top: 10px; padding-bo= ttom: 10px;"> <div class=3D"publish-container"> <a href=3D"https://contaduriaplicada.us9.list-manage.com/track/click?u=3Da= 479e330b5a49279dd8f0739d&id=3Dab2ba72016&e=3D34f46e33ef"> <img alt=3D"" class=3D"" style=3D"display: block; height: auto !important;= max-width: 100% !important;" width=3D"458" border=3D"0" hspace=3D"0" vspa= ce=3D"0" src=3D"https://files.constantcontact.com/a41bde84601/b7bd3649-f08= 3-4143-9140-a5bdf02f2c40.jpg"> </a> </div> </td> </tr> </tbody> </table> </div> </td> </tr> </tbody> </table> </div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </div> </td> </tr> <tr> <td></td> </tr> </tbody></table> <center> <br /> <br /> <br /> <br /> <br /> <br /> <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wi= dth=3D"100%" id=3D"canspamBarWrapper" style=3D"background-color:#FFFFFF; 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R=C3=ADo de la Piedad · 803 · M=C3=A9xico D.F.=2C CDM= X 06750 · Mexico <br /> <br /> </td> </tr> </table> </td> </tr> </table> <style type=3D"text/css"> @media only screen and (max-width: 480px){ table#canspamBar td{font-size:14px !important;} table#canspamBar td a{display:block !important; ma= rgin-top:10px !important;} } </style> </center><img src=3D"https://contaduriaplicada.us9.list-manage= =2Ecom/track/open.php?u=3Da479e330b5a49279dd8f0739d&id=3Dab1c446b12&e=3D34f46e33ef" height=3D"1" width=3D"1" alt=3D""></body></html> --_----------=_MCPart_1074531566--

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