ÿþ<!-- saved from url=(0022)http://internet.e-mail --> <html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"> <head> <meta http-equiv=Content-Type content="text/html; charset=unicode"> <meta name=ProgId content=Word.Document> <meta name=Generator content="Microsoft Word 12"> <meta name=Originator content="Microsoft Word 12"> <link rel=File-List href="rcff10h_archivos/filelist.xml"> <link rel=Edit-Time-Data href="file:///C:/Users/miguel/Desktop/rcff10h_archivos/editdata.mso"> <!--[if !mso]> <style> v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} </style> <![endif]--> <title>SALARIOS 2010 Y SU EFECTO EN IETU</title> <!--[if gte mso 9]><xml> <o:DocumentProperties> <o:Author>WinuE</o:Author> <o:Template>Normal</o:Template> <o:LastAuthor>WinuE</o:LastAuthor> <o:Revision>2</o:Revision> <o:TotalTime>1</o:TotalTime> <o:Created>2010-04-23T07:57:00Z</o:Created> <o:LastSaved>2010-04-23T07:57:00Z</o:LastSaved> <o:Pages>4</o:Pages> <o:Words>1480</o:Words> <o:Characters>8142</o:Characters> <o:Company>Windows uE</o:Company> <o:Lines>67</o:Lines> <o:Paragraphs>19</o:Paragraphs> <o:CharactersWithSpaces>9603</o:CharactersWithSpaces> <o:Version>12.00</o:Version> </o:DocumentProperties> </xml><![endif]--> <link rel=themeData href="file:///C:/Users/miguel/Desktop/rcff10h_archivos/themedata.thmx"> <link rel=colorSchemeMapping href="file:///C:/Users/miguel/Desktop/rcff10h_archivos/colorschememapping.xml"> <!--[if gte mso 9]><xml> <w:WordDocument> <w:Zoom>73</w:Zoom> <w:TrackMoves>false</w:TrackMoves> <w:TrackFormatting/> <w:HyphenationZone>21</w:HyphenationZone> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>ES</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true" DefSemiHidden="true" DefQFormat="false" DefPriority="99" LatentStyleCount="267"> <w:LsdException Locked="false" Priority="0" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Normal"/> <w:LsdException Locked="false" Priority="9" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="heading 1"/> <w:LsdException Locked="false" Priority="9" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="heading 2"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/> <w:LsdException Locked="false" Priority="39" Name="toc 1"/> <w:LsdException Locked="false" Priority="39" Name="toc 2"/> <w:LsdException Locked="false" Priority="39" Name="toc 3"/> <w:LsdException Locked="false" Priority="39" Name="toc 4"/> <w:LsdException Locked="false" Priority="39" Name="toc 5"/> <w:LsdException Locked="false" Priority="39" Name="toc 6"/> <w:LsdException Locked="false" Priority="39" Name="toc 7"/> <w:LsdException Locked="false" Priority="39" Name="toc 8"/> <w:LsdException Locked="false" Priority="39" Name="toc 9"/> <w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/> <w:LsdException Locked="false" Priority="10" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Title"/> <w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/> <w:LsdException Locked="false" Priority="11" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/> <w:LsdException Locked="false" Priority="22" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Strong"/> <w:LsdException Locked="false" Priority="20" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/> <w:LsdException Locked="false" Priority="59" SemiHidden="false" UnhideWhenUsed="false" Name="Table Grid"/> <w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/> <w:LsdException Locked="false" Priority="1" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 1"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 1"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 1"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/> <w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/> <w:LsdException Locked="false" Priority="34" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/> <w:LsdException Locked="false" Priority="29" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Quote"/> <w:LsdException Locked="false" Priority="30" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 1"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 1"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 2"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 2"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 2"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 2"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 2"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 3"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 3"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 3"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 3"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 3"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 4"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 4"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 4"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 4"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 4"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 5"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 5"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 5"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 5"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 5"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 6"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 6"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 6"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 6"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 6"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/> <w:LsdException Locked="false" Priority="19" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/> <w:LsdException Locked="false" Priority="21" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/> <w:LsdException Locked="false" Priority="31" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/> <w:LsdException Locked="false" Priority="32" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/> <w:LsdException Locked="false" Priority="33" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Book Title"/> <w:LsdException Locked="false" Priority="37" Name="Bibliography"/> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/> </w:LatentStyles> </xml><![endif]--> <style> <!--#TABS a {float:left;} #TABS a {float:none;} #TABS li {float:left;} /* Font Definitions */ @font-face {font-family:Wingdings; panose-1:5 0 0 0 0 0 0 0 0 0; mso-font-charset:2; mso-generic-font-family:auto; mso-font-pitch:variable; mso-font-signature:0 268435456 0 0 -2147483648 0;} @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:1; mso-generic-font-family:roman; mso-font-format:other; mso-font-pitch:variable; mso-font-signature:0 0 0 0 0 0;} @font-face {font-family:"Arial Unicode MS"; panose-1:2 11 6 4 2 2 2 2 2 4; mso-font-charset:128; mso-generic-font-family:swiss; mso-font-pitch:variable; mso-font-signature:-134238209 -371195905 63 0 4129279 0;} @font-face {font-family:Tahoma; panose-1:2 11 6 4 3 5 4 4 2 4; mso-font-charset:0; mso-generic-font-family:swiss; mso-font-pitch:variable; mso-font-signature:1627400839 -2147483648 8 0 66047 0;} @font-face {font-family:Verdana; panose-1:2 11 6 4 3 5 4 4 2 4; mso-font-charset:0; mso-generic-font-family:swiss; mso-font-pitch:variable; mso-font-signature:536871559 0 0 0 415 0;} @font-face {font-family:"\@Arial Unicode MS"; panose-1:2 11 6 4 2 2 2 2 2 4; mso-font-charset:128; mso-generic-font-family:swiss; mso-font-pitch:variable; mso-font-signature:-134238209 -371195905 63 0 4129279 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast;} h1 {mso-style-priority:9; mso-style-unhide:no; mso-style-qformat:yes; mso-style-link:"Título 1 Car"; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; mso-outline-level:1; font-size:15.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; color:#8CA8C1; font-weight:bold;} h2 {mso-style-priority:9; mso-style-unhide:no; mso-style-qformat:yes; mso-style-link:"Título 2 Car"; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; mso-outline-level:2; font-size:13.5pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; color:white; font-weight:bold;} a:link, span.MsoHyperlink {mso-style-noshow:yes; mso-style-priority:99; color:#006486; text-decoration:underline; text-underline:single;} a:visited, span.MsoHyperlinkFollowed {mso-style-noshow:yes; mso-style-priority:99; color:#4E5265; text-decoration:underline; text-underline:single;} p {mso-style-priority:99; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast;} p.MsoAcetate, li.MsoAcetate, div.MsoAcetate {mso-style-noshow:yes; mso-style-priority:99; mso-style-link:"Texto de globo Car"; margin:0cm; margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:8.0pt; font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast;} span.Ttulo1Car {mso-style-name:"Título 1 Car"; mso-style-priority:9; mso-style-unhide:no; mso-style-locked:yes; mso-style-link:"Título 1"; mso-ansi-font-size:14.0pt; mso-bidi-font-size:14.0pt; font-family:"Cambria","serif"; mso-ascii-font-family:Cambria; mso-ascii-theme-font:major-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:major-fareast; mso-hansi-font-family:Cambria; mso-hansi-theme-font:major-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:major-bidi; color:#365F91; mso-themecolor:accent1; mso-themeshade:191; font-weight:bold;} span.Ttulo2Car {mso-style-name:"Título 2 Car"; mso-style-noshow:yes; mso-style-priority:9; mso-style-unhide:no; mso-style-locked:yes; mso-style-link:"Título 2"; mso-ansi-font-size:13.0pt; mso-bidi-font-size:13.0pt; font-family:"Cambria","serif"; mso-ascii-font-family:Cambria; mso-ascii-theme-font:major-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:major-fareast; mso-hansi-font-family:Cambria; mso-hansi-theme-font:major-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:major-bidi; color:#4F81BD; mso-themecolor:accent1; font-weight:bold;} p.titulo, li.titulo, div.titulo {mso-style-name:titulo; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; font-weight:bold;} p.resaltado, li.resaltado, div.resaltado {mso-style-name:resaltado; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; background:#FFFF99; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast;} p.resaltadofuerte, li.resaltadofuerte, div.resaltadofuerte {mso-style-name:resaltado_fuerte; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; background:yellow; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast;} p.underline, li.underline, div.underline {mso-style-name:underline; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; text-decoration:underline; text-underline:single;} p.encabezado, li.encabezado, div.encabezado {mso-style-name:encabezado; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; color:#666666; font-weight:bold;} p.subtitulo, li.subtitulo, div.subtitulo {mso-style-name:subtitulo; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:13.5pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; color:red; font-weight:bold;} p.style2, li.style2, div.style2 {mso-style-name:style2; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; color:#003366;} p.style10, li.style10, div.style10 {mso-style-name:style10; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:13.5pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; color:#006699; font-weight:bold;} p.style11, li.style11, div.style11 {mso-style-name:style11; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:18.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast;} p.style18, li.style18, div.style18 {mso-style-name:style18; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:18.0pt; font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; color:#006699; font-weight:bold;} p.style19, li.style19, div.style19 {mso-style-name:style19; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:36.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; font-weight:bold;} p.style20, li.style20, div.style20 {mso-style-name:style20; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:36.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast;} p.style37, li.style37, div.style37 {mso-style-name:style37; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:13.5pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast;} p.style38, li.style38, div.style38 {mso-style-name:style38; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:18.0pt; font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast;} p.style39, li.style39, div.style39 {mso-style-name:style39; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; text-align:center; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast;} span.style201 {mso-style-name:style201; mso-style-unhide:no; mso-ansi-font-size:36.0pt; mso-bidi-font-size:36.0pt;} span.style371 {mso-style-name:style371; mso-style-unhide:no; mso-ansi-font-size:13.5pt; mso-bidi-font-size:13.5pt;} span.style381 {mso-style-name:style381; mso-style-unhide:no; mso-ansi-font-size:18.0pt; mso-bidi-font-size:18.0pt; font-family:"Tahoma","sans-serif"; mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma; mso-bidi-font-family:Tahoma;} span.style111 {mso-style-name:style111; mso-style-unhide:no; mso-ansi-font-size:18.0pt; mso-bidi-font-size:18.0pt;} span.style101 {mso-style-name:style101; mso-style-unhide:no; mso-ansi-font-size:13.5pt; mso-bidi-font-size:13.5pt; color:#006699; font-weight:bold;} span.encabezado1 {mso-style-name:encabezado1; mso-style-unhide:no; mso-ansi-font-size:12.0pt; mso-bidi-font-size:12.0pt; color:#666666; font-weight:bold;} span.style21 {mso-style-name:style21; mso-style-unhide:no; mso-ansi-font-size:12.0pt; mso-bidi-font-size:12.0pt; color:#003366;} span.subtitulo1 {mso-style-name:subtitulo1; mso-style-unhide:no; mso-ansi-font-size:13.5pt; mso-bidi-font-size:13.5pt; color:red; font-weight:bold;} span.TextodegloboCar {mso-style-name:"Texto de globo Car"; mso-style-noshow:yes; mso-style-priority:99; mso-style-unhide:no; mso-style-locked:yes; mso-style-link:"Texto de globo"; mso-ansi-font-size:8.0pt; mso-bidi-font-size:8.0pt; font-family:"Tahoma","sans-serif"; mso-ascii-font-family:Tahoma; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Tahoma; mso-bidi-font-family:Tahoma;} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:10.0pt; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt;} @page Section1 {size:595.3pt 841.9pt; margin:70.85pt 3.0cm 70.85pt 3.0cm; mso-header-margin:35.4pt; mso-footer-margin:35.4pt; mso-paper-source:0;} div.Section1 {page:Section1;} /* List Definitions */ @list l0 {mso-list-id:532349877; mso-list-template-ids:-1353017950;} @list l0:level1 {mso-level-number-format:bullet; mso-level-text:§ð; mso-level-tab-stop:36.0pt; mso-level-number-position:left; text-indent:-18.0pt; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l1 {mso-list-id:876968909; mso-list-template-ids:1606713508;} @list l1:level1 {mso-level-number-format:bullet; mso-level-text:§ð; mso-level-tab-stop:36.0pt; mso-level-number-position:left; text-indent:-18.0pt; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l2 {mso-list-id:1199052554; mso-list-template-ids:1120667282;} @list l2:level1 {mso-level-number-format:bullet; mso-level-text:§ð; mso-level-tab-stop:36.0pt; mso-level-number-position:left; text-indent:-18.0pt; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l3 {mso-list-id:1347633443; mso-list-template-ids:657126240;} @list l3:level1 {mso-level-number-format:bullet; mso-level-text:§ð; mso-level-tab-stop:36.0pt; mso-level-number-position:left; text-indent:-18.0pt; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l4 {mso-list-id:1497768682; mso-list-template-ids:-274538722;} @list l4:level1 {mso-level-number-format:bullet; mso-level-text:§ð; mso-level-tab-stop:36.0pt; mso-level-number-position:left; text-indent:-18.0pt; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l5 {mso-list-id:1821075557; mso-list-template-ids:-1925016214;} @list l5:level1 {mso-level-number-format:bullet; mso-level-text:§ð; mso-level-tab-stop:36.0pt; mso-level-number-position:left; text-indent:-18.0pt; mso-ansi-font-size:10.0pt; font-family:Wingdings;} ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} .style3 {font-size: x-large} .encabezado { font-size: 16px; color: #666666; font-weight: bold; } .style6 {font-size: large} .style11 {font-family: Arial, Helvetica, sans-serif} .style13 {font-size: 14} .style18 {color: #000000} .style21 {font-weight: bold; color: #666666;} .style26 {font-size: medium} .style33 {font-size: 24px} .style34 {font-size: 18px} --> </style> <!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Tabla normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman","serif";} .style35 { font-family: Arial, Helvetica, sans-serif; font-size: x-large; text-align: center; } </style> <![endif]--><!--[if gte mso 9]><xml> <o:shapedefaults v:ext="edit" spidmax="2050"/> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext="edit"> <o:idmap v:ext="edit" data="1"/> </o:shapelayout></xml><![endif]--> </head> <body lang=ES link="#006486" vlink="#4E5265" style='tab-interval:35.4pt'> <div class=Section1> <table class=MsoNormalTable border=0 cellpadding=0 width=913 style='width:684.75pt; mso-cellspacing:1.5pt;mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes; height:.75pt'> <td width=175 style='width:131.25pt;padding:.75pt .75pt .75pt .75pt; height:.75pt'> <ul type=square> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l4 level1 lfo1;tab-stops:list 36.0pt'><a href="http://www.chamlatyperez.com/nuevo/defensafiscal.html" target="_blank"><b><span style='font-size:12.0pt;font-family:"Tahoma","sans-serif"'> PORQUE LA DEFENSA FISCAL ESTA AL ALCANCE DE TODOS CONTACTANOS</span></b></a> <o:p></o:p></li> </ul> </td> <td width=177 style='width:132.75pt;padding:.75pt .75pt .75pt .75pt; height:.75pt' background="http://www.estrategiasfiscales.com/images/fondo2.jpg"> <ul type=square> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l0 level1 lfo2;tab-stops:list 36.0pt'><a href="http://www.chamlatyperez.com/presenciales" target="_blank"><b><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif"'> Cursos Presenciales</span></b></a> <o:p></o:p></li> </ul> </td> <td width=144 style='width:108.0pt;padding:.75pt .75pt .75pt .75pt; height:.75pt' background="http://www.estrategiasfiscales.com/images/fondo2.jpg"> <p style='mso-line-height-alt:.75pt'>&nbsp; <o:p></o:p></p> </td> <td width=154 style='width:115.5pt;padding:.75pt .75pt .75pt .75pt; height:.75pt' background="http://www.estrategiasfiscales.com/images/fondo2.jpg"> <p class=MsoNormal style='mso-line-height-alt:.75pt'>&nbsp; <o:p></o:p></p> </td> <td width=175 style='width:131.25pt;padding:.75pt .75pt .75pt .75pt; height:.75pt' background="http://www.estrategiasfiscales.com/images/fondo2.jpg"> <ul type=square> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-line-height-alt:.75pt;mso-list:l5 level1 lfo3;tab-stops:list 36.0pt'><a href="http://www.chamlatyperez.com/presenciales" target="_blank"><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif"'> &nbsp;</span></a><a href="http://www.chamlatyperez.com/cad" target="_blank"><b><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif"'>Cursos a Distancia</span></b></a> <o:p></o:p></li> </ul> </td> <td width=175 style='width:131.25pt;padding:.75pt .75pt .75pt .75pt; height:.75pt' background="http://www.estrategiasfiscales.com/images/fondo2.jpg"> <ul type=square> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-line-height-alt:.75pt;mso-list:l2 level1 lfo4;tab-stops:list 36.0pt'><a href="http://www.chamlatyperez.com/cti" target="_blank"><b><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif"'> Cursos Totalmente Por Internet</span></b></a> <o:p></o:p></li> </ul> </td> <td width=175 style='width:131.25pt;padding:.75pt .75pt .75pt .75pt; height:.75pt' background="http://www.estrategiasfiscales.com/images/fondo2.jpg"> <p class=MsoNormal style='mso-line-height-alt:.75pt'>&nbsp; <o:p></o:p></p> </td> <td width=175 style='width:131.25pt;padding:.75pt .75pt .75pt .75pt; height:.75pt' background="http://www.estrategiasfiscales.com/images/fondo2.jpg"> <p class=MsoNormal style='mso-line-height-alt:.75pt'><b><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family: "Times New Roman"'><a href="http://www.estrategiasfiscales.com/chpe/videoconferencia/videoconferencia.html" target="_blank">Cursos Vía VIDEO<br> CONFERENCIA<br> 100% en Vivo.</a></span></b><span style='font-family:"Verdana","sans-serif"; mso-fareast-font-family:"Times New Roman"'> <o:p></o:p></span></p> </td> <td width=177 style='width:132.75pt;padding:.75pt .75pt .75pt .75pt; height:.75pt' background="http://www.estrategiasfiscales.com/images/fondo2.jpg"> <ul type=square> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-line-height-alt:.75pt;mso-list:l1 level1 lfo5;tab-stops:list 36.0pt'><b><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family: "Times New Roman";color:navy'><a href="http://www.estrategiasfiscales.com/chpe/ecaf/index.html" target="_blank">Herramientas Ecaf para simplificar las Informativas 2010.</a></span></b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"; mso-fareast-font-family:"Times New Roman"'> <o:p></o:p></span></li> </ul> </td> <td width=177 style='width:132.75pt;padding:.75pt .75pt .75pt .75pt; height:.75pt' background="http://www.estrategiasfiscales.com/images/fondo2.jpg"> <ul type=square> <li class=style6 style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-line-height-alt:.75pt;mso-list:l1 level1 lfo5;tab-stops:list 36.0pt'> <a href="http://twitter.com/anafinet/"><strong>SIGUE A ANAFINET POR TWITTER</strong></a></li> </ul> </td> <td style='width:122pt; padding:.75pt .75pt .75pt .75pt; height:.75pt' background="http://www.estrategiasfiscales.com/images/fondo2.jpg"></td> </tr> </table> <p align=center style='text-align:center'><span style='font-size:13.5pt; font-family:"Tahoma","sans-serif"'><br> </span><b><u><span lang=ES-MX style='font-size:36.0pt;font-family:"Tahoma","sans-serif"; color:red;mso-ansi-language:ES-MX'>ANALISIS DEL REGIMEN FISCAL DE SUELDOS Y SALARIOS 2010 Y SU IMPACTO PARA IETU </span></u></b></p> <p align=center style='text-align:center'><b><u><span lang=ES-MX style='font-family:"Tahoma","sans-serif";color:red;mso-ansi-language:ES-MX'> CURSO PRESENCIAL A CELEBRARSE EN LA CIUDAD DE VERACRUZ,VERACRUZ&nbsp;EL 5 DE AGOSTO DE 2010</span></u></b><span style='font-family:"Tahoma","sans-serif"'> <br> <br> <br> </span><span class=style381><span style='font-size:18.0pt'> <o:p></o:p> </span></span><span style='font-family:"Arial","sans-serif"'> <o:p>&nbsp;</o:p> </span><span style='font-family:"Verdana","sans-serif"'>&nbsp; <o:p></o:p> </span><span style='font-family:"Verdana","sans-serif"'> <o:p></o:p> </span></p> <table class=MsoNormalTable border=0 cellpadding=0 style='mso-cellspacing:1.5pt; mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td style='padding:.75pt .75pt .75pt .75pt; width: 169px;'> <p class=MsoNormal><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=140 height=132 id="_x0000_i1031" src="http://www.fiscalistas.net/images/anafinet-logoinicio.jpg" alt="http://www.fiscalistas.net/images/anafinet-logoinicio.jpg"></span><span style='font-family:"Verdana","sans-serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class="style35">La Asociación Nacional de Fiscalistas.net <a href="http://www.anafinet.org.mx"><b> www.anafinet.org.mx</b></a> y Chamlaty Pérez y Asociados, S.C. <a href="http://%20www.chamlatyperez.com"><b> www.chamlatyperez.com</b></a> te invitan a tomar este interesante curso en el que obtendrás las herramientas necesarias para el cumplimiento correcto de las obligaciones fiscales en materia de sueldos y salarios. </p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=166 height=125 id="_x0000_i1030" src="http://www.anafinet.org.mx/images/chpa.jpg" alt="http://www.anafinet.org.mx/images/chpa.jpg"></span><span style='font-family:"Verdana","sans-serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> </table> <p class=MsoNormal><o:p>&nbsp;</o:p></p> <CENTER> <p align="center" class="style33"><strong>INTRODUCCIÓN</strong></p> <p align="center" class="style33">Las relaciones laborales en una empresa cobran especial importancia ya que de ello depende el buen funcionamiento de la organización y para que haya equilibrio entre las relaciones obrero patronales debe haber una reciprocidad entre lo que otorga el patrón como lo que recibe a cambio.</p> <p align="center" class="style33">Una de las situaciones importantes que hay en las relaciones obrero-patronales, es sin duda la cuestión fiscal, ya que los trabajadores igual que todos los mexicanos deben contribuir mediante el pago de impuestos, y en este deber, el patrón es la figura medular ya que es la persona encargada de cobrar este tributo, pero para ello se debe tener pleno conocimiento de las leyes que regulan esta obligación, porque una incorrecta aplicación de la legislación fiscal puede traer consecuencias negativas a la empresa y convertirse incluso en responsable solidario por la falta de pago de estos impuestos.</p> <p align="center" class="style33">Por tal motivo los encargados de las nóminas deben ser personas que estén en constante estudio del régimen de sueldos y salarios ya que éste va sufriendo cambios constantemente y en es mismo tenor debemos estar preparados para no perjudicar ni a los trabajadores ni a los patrones.</p> <p align="center" class="style33">En este interesante curso abordaremos la mecánica del calculo del Impuesto Sobre la Renta para los trabajadores en el 2010 y el del Subsidio al Empleo, de igual manera estudiaremos el impacto que nos genera mantener trabajadores en la empresa siendo éstos no deducibles para el IETU y podremos obtener las estrategias a seguir para lograr ese equilibrio fiscal, por ultimo, se otorgarán las herramientas necesarias para llevar a cabo una correcta terminación de la relación laboral, para saber que se debe pagar y en que momento y con ello evitar una probable demanda laboral. </p> <span class="subtitulo style33"></span><span class="subtitulo style13"><BR> </span> </CENTER> <table class=MsoNormalTable border=0 cellpadding=0 style='mso-cellspacing:1.5pt; mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width=10 style='width:7.5pt;padding:.75pt .75pt .75pt .75pt'></td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal style='margin-bottom:13.5pt'><br style='mso-special-character:line-break'> <![if !supportLineBreakNewLine]><br style='mso-special-character:line-break'> <![endif]><o:p></o:p></p> <p class=MsoNormal align=center style='text-align:center'><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family: "Times New Roman";mso-no-proof:yes'><img border=0 width=232 height=200 id="_x0000_i1029" src="http://www.fabhuelva.org/gestor/ficheros/imagennoticia516_0.jpg" alt="http://www.fabhuelva.org/gestor/ficheros/imagennoticia516_0.jpg"></span><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> <p class=MsoNormal style='margin-bottom:13.5pt'><br style='mso-special-character:line-break'> <![if !supportLineBreakNewLine]><br style='mso-special-character:line-break'> <![endif]><o:p></o:p></p> <p class=MsoNormal align=center style='text-align:center'><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family: "Times New Roman"'><br> <br> <br> </span><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=148 height=199 id="_x0000_i1028" src="http://www.municomas.gob.pe/SGW/imgs/xICONO-REGLAMENTOS.png" alt="Estudia a tu propio ritmo!"></span><span style='font-size:13.5pt; font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td width=10 style='width:7.5pt;padding:.75pt .75pt .75pt .75pt'></td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=style18 align=center style='text-align:center'>ANALISIS DEL REGIMEN FISCAL DE SUELDOS Y SALARIOS 2010 Y SU IMPACTO PARA IETU </p> <p align=center style='margin-bottom:12.0pt;text-align:center'><span style='font-size:18.0pt;font-family:"Tahoma","sans-serif"'>Es un Módulo de nuestro programa de Capacitación Presencial que contiene lo siguiente:</span><span style='font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p class=style11 align=center style='text-align:center'>I. <o:p></o:p></p> <p align="center" class="style34"><strong>TEMARIO:</strong></p> <p align="center" class="style3">Generalidades</p> <p align="center" class="style3">Ingresos gravados y exentos </p> <p align="center" class="style3">Obligaciones de patrones y trabajadores</p> <p align="center" class="style3">Requisitos para deducir salarios en ISR</p> <p align="center" class="style3">Sueldos y asimilables no deducibles para IETU</p> <p align="center" class="style3">Crédito Fiscal por sueldos y asimilables para IETU</p> <p align="center" class="style3">Análisis del Subsidio al empleo para 2010</p> <p align="center" class="style3">Cálculo de las retenciones de ISR por salarios y asimilados.</p> <p align="center" class="style3">Casos Prácticos de ISR de salarios </p> <p align="center" class="style3">Retención en Pagos por separación </p> <p align="center" class="style3">Cálculo del Impuesto Anual</p> <p align="center" class="style3">Cálculo de Aguinaldo</p> <p align="center" class="style34">&nbsp; <o:p></o:p> </p> <p align=center style='text-align:center'>&nbsp;<o:p></o:p></p> <p align=center style='text-align:center'><span class=style111><span style='font-size:18.0pt;font-family:"Tahoma","sans-serif"'>II .-OBTENDRÁS EN EL CURSO</span></span><span class=style111><span style='font-size:18.0pt; font-family:"Verdana","sans-serif"'> </span></span><span style='font-family: "Verdana","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span class=style111><span style='font-size:18.0pt;font-family:"Tahoma","sans-serif"'>1.- Carpeta, hojas para anotaciones, pluma.</span></span><span class=style111><span style='font-size:18.0pt;font-family:"Verdana","sans-serif"'> </span></span><span style='font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-size:18.0pt; font-family:"Tahoma","sans-serif"'>2.- Receso para disfrutar un buen café ó refrescos y botanas.</span><span class=style111><span style='font-size:18.0pt; font-family:"Verdana","sans-serif"'> </span></span><span style='font-family: "Verdana","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span class=style111><span style='font-size:18.0pt;font-family:"Tahoma","sans-serif"'>3.- Constancia de Participación con validez para el Cumplimiento de la Norma de Actualización Fiscal de la Asociación Nacional de Fiscalistas.net A.C. y&nbsp; Puntos de la Norma de Educación Profesional Continua del Colegio de Contadores.</span></span><span style='font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <table class=MsoNormalTable border=0 cellpadding=0 style='mso-cellspacing: 1.5pt;mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td style='padding:.75pt .75pt .75pt .75pt'></td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size: 13.5pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"'><br> <br> </span><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=100 height=85 id="_x0000_i1027" src="http://www.estrategiasfiscales.com/images/mail.jpg" alt="Asesoria de Expertos via Email"></span><span style='font-family:"Verdana","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> </table> </td> </tr> </table> <p align=center style='text-align:center'><span style='font-size:13.5pt; font-family:"Tahoma","sans-serif"'><br> <span class=style101>EXPOSITORES DEL CURSO :</span><br> <span class="style6"><strong><br> </strong></span></span><span class="style3" style='font-size:x-large'><font face="Tahoma"><font color="#000080"><strong> C.P. y M.I. Julio César Cortés Molina</strong></font></font></span><span class="style3" style='font-size:x-large;font-family:&quot;Arial Unicode MS&quot;,&quot;sans-serif&quot;'> <font face="Tahoma" color="#000080"><b><br> </b></font></span><span class="style3" style='font-size:large;font-family:&quot;Arial Unicode MS&quot;,&quot;sans-serif&quot;'><span class="style26"> Contador Público Egresado de la Universidad Veracruzana, Maestría en Impuestos por el Instituto de Estudios Universitarios A.C.; Diplomado en Defensa Fiscal del Contribuyente; Diplomado en Defensa Fiscal, Consultor Fiscal y Socio Director del Despacho CMA&nbsp;Grupo Fiscal Empresarial S.C.&nbsp;<A href="http://www.grupofiscal.com" target="_blank">www.grupofiscal.com</A>; Colaborador en Auditorias Fiscales del Corporativo Zucces S.C. <A href="http://www.zucces.com.mx" target="_blank"> www.zucces.com.mx</A>; asociado al despacho Chamlaty Pérez y Asociados S.C. <A href="http://www.chamlatyperez.com" target="_blank"> www.chamlatyperez.com</A>; Catedrático de Universidades, Asesor&nbsp;de Tesis a nivel licenciatura, Instructor&nbsp;de cursos de preparación para la presentación del examen CENEVAL para la carrera de contaduría en la materia de Fiscal,&nbsp;&nbsp;Socio y Representante en Martínez de la Torre de la Asociación Nacional de Fiscalistas.net A.C. <A href="http://www.anafinet.org.mx" target="_blank"> www.anafinet.org.mx</A> , Socio Fundador y Presidente de la Asociación de Licenciados en Contaduría de Martínez de la Torre A.C.; Delegado en Martínez de la Torre del Colegio de Contadores Públicos de Jalapa A.C. del&nbsp;2001 al 2004; &nbsp;Expositor y Conferencista en diversos temas fiscales por la Asociación Nacional de Fiscalistas.net A.C. en el Estado de Veracruz y Puebla.</span></span><span style='font-size:medium;font-family:&quot;Arial Unicode MS&quot;,&quot;sans-serif&quot;'><br> <br> </span></p> <table class=MsoNormalTable border=0 cellpadding=0 style='mso-cellspacing:1.5pt; mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Verdana","sans-serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Que te parece este EVENTO para tener presente el correcto cumplimiento en materia de sueldos y salarios....</span><span style='font-family:"Verdana","sans-serif";mso-fareast-font-family:"Times New Roman"'> <o:p></o:p></span></p> </td> </tr> </table> <p class=MsoNormal><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman"'><br> </span><span class=style21><b><span style='font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman"'>SIN EMBARGO, ESTO NO ES TODO, PORQUE ADEMAS TENEMOS LA SIGUIENTE PROMOCION PARA TI:</span></b></span><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family: "Times New Roman"'><br> <br> 1.- Con tu inscripción al curso tendrás derecho a solicitar un curso en los esquemas distancia con el&nbsp; 20% de descuento sobre el precio publicado. <a href="http://www.chamlatyperez.com/cad" target="_blank">Conoce los cursos a distancia accesalos.</a> </span><span style='font-family:"Verdana","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> <p><b><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif"'>ESTE ES UN BONO QUE PODRAS APLICAR EN CUALQUIER MOMENTO.</span></b><span style='font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:18.0pt; font-family:"Verdana","sans-serif"'>&nbsp; <u>LUGAR Y FECHA DEL EVENTO.</u></span></b><span style='font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;text-align:center'><b><span lang=ES-MX style='font-size:18.0pt;font-family: "Tahoma","sans-serif";color:blue;mso-ansi-language:ES-MX'>FECHA:&nbsp;<span style='mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>Jueves 5 de Agosto de 2010. <o:p></o:p></span></b></p> <p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;text-align:center'><b><span lang=ES-MX style='font-size:18.0pt;font-family: "Tahoma","sans-serif";color:blue;mso-ansi-language:ES-MX'>HORARIO: DE 4:30 P.M. A 9:30 P.M <br> <br> </span></b></p> <p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;text-align:center'><b><span lang=IT style='font-size:18.0pt;font-family: "Tahoma","sans-serif";color:blue;mso-ansi-language:IT'>LUGAR: AULA DE CAPACITACIÓN ANAFINET </span></b></p> <p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;text-align:center'><b><span lang=IT style='font-size:18.0pt;font-family: "Tahoma","sans-serif";color:blue;mso-ansi-language:IT'>Ubicada en Ciruelo 366 entre Paseo Sauces y Paseo Floresta Sur en el Fracc. Floresta. Paralelo a Miguel Alemán, a mitad de la cuadra en donde se localiza el OXXO Malibrán. Enfrente a la zona de talacheros de Miguel Alemán.<o:p></o:p></span></b></p> <p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;text-align:center'><b><span lang=ES-MX style='font-size:18.0pt;font-family: "Tahoma","sans-serif";color:blue;mso-ansi-language:ES-MX'>EN <ST1:PERSONNAME u1:st="on" ProductID="LA CIUDAD DE"><ST1:PERSONNAME u1:st="on" ProductID="LA CIUDAD"> LA CIUDAD DE VERACRUZ, VERACRUZ. <o:p></o:p></span></b></p> <p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;text-align:center'><b><span lang=IT style='font-size:13.5pt;font-family: "Tahoma","sans-serif";color:blue;mso-ansi-language:IT'><a href="http://www.estrategiasfiscales.com/chpe/eventos/croqaulaanafinet.jpg" target="_blank">ACCESA AL MAPA DE UBICACION.</a></span></b></p> <p class=MsoNormal align=center style='text-align:center'><span class=style101><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family: "Times New Roman"'>AL TERMINO DEL CURSO SE OTORGARÁ CONSTANCIA DE PARTICIPACION EMITIDO POR LA ASOCIACION NACIONAL DE FISCALISTAS.NET A.C. VALIDO PARA LA NORMA DE ACTUALIZACION FISCAL</span></span><b><span style='font-size:13.5pt; font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"; color:#006699'><br> <span class=style101>&nbsp;Y LA NORMA DE EDUCACION PROFESIONAL CONTINUA.&nbsp;</span></span></b><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> <p class=MsoNormal><o:p>&nbsp;</o:p></p> <p class=MsoNormal align=center style='text-align:center'><span class=subtitulo1><span style='font-size:24.0pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Costo de Inversión:</span></span><b><span style='font-size:36.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family: "Times New Roman"'>&nbsp;&nbsp;<o:p></o:p></span></b></p> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:18.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family: "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Público en General&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp; 650.00 (IVA INCLUIDO)<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Socios ANAFINET&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; 500.00 (IVA INCLUIDO)&nbsp;&nbsp;<o:p></o:p></span></b></p> <p class=MsoNormal><b><span style='font-size:18.0pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span></b><b><span style='font-size:10.0pt; font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"'>&nbsp;(SOCIOS ANAFINET IDENTIFICANDOSE CON SU NUMERO DE SOCIO OBTENDRAN DICHO COSTO.)</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family: "Times New Roman"'><br> </span><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman"'>&nbsp;</span><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family: "Times New Roman"'>Como aun no eres SOCIO ANAFINET afíliate y obtén los beneficios de integrarse a la cultura fiscal, contacta al DEPTO AFILIACION via mail o msn con el siguiente contacto <a href="mailto:afiliacion2@sociosanafinet.com" target="_blank"> afiliacion2@sociosanafinet.com</a>&nbsp; de mientras ve accesando a los requisitos para integrarte.</span></b><span style='font-family:"Verdana","sans-serif";mso-fareast-font-family:"Times New Roman"'> <o:p></o:p></span></p> <p align=center style='text-align:center'><b><span style='font-family:"Verdana","sans-serif"'><a href="http://www.fiscalistas.net/comunicados/cinvitaanafinet.htm" target="_blank"><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> DESCARGA LA CARTA INVITACION ANAFINET.</span></a></span></b><span style='font-family: "Verdana","sans-serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-size:13.5pt; font-family:"Tahoma","sans-serif"'> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b> <br> Para participar en este curso favor de depositar la inversión en alguna de las siguientes cuentas:</b><br> <br> <b>No. 4327-13237 de BANAMEX.<br> (CLABE 00290543270013237 6 PARA TRANSFERENCIAS ELECTRONICAS <br> a nombre de CHAMLATY PEREZ Y ASOCIADOS, S.C.)</b> </span><span style='font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:13.5pt; font-family:"Tahoma","sans-serif"'>No. 0727019065 de BANORTE<br> (CLABE 072905007270190656 PARA TRANSFERENCIA ELECTRONICAS)a nombre de CHAMLATY PEREZ Y ASOCIADOS, S.C.</span></b><b><span style='font-family:"Verdana","sans-serif"'> </span></b><span style='font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'>&nbsp; <o:p></o:p></p> <p align=center style='text-align:center'><b><span style='font-size:13.5pt; font-family:"Tahoma","sans-serif"'>No. 4038157798 de HSBC&nbsp;(CLABE 021849040381577986 PARA TRANSFERENCIA ELECTRONICAS)a nombre de CHAMLATY PEREZ Y ASOCIADOS, S.C.</span></b><span style='font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-size:13.5pt; font-family:"Tahoma","sans-serif";mso-no-proof:yes'><img border=0 width=83 height=109 id="_x0000_i1025" src="http://www.fiscalistas.net/images/tarjeta.jpg" alt="http://www.fiscalistas.net/images/tarjeta.jpg"></span><b><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif"'>Así también le informamos que ahora ya puede cubrir sus cursos tanto PRESENCIALES como en CAPACITACION A DISTANCIA y nuestro más reciente esquema CAPACITACION TOTALMENTE POR INTERNET&nbsp; con sus tarjetas de crédito o débito&nbsp; VISA o MASTERCARD, solicítelo a nuestras encargadas del Depto. de ventas, quienes con gusto solicitarán la autorización respectiva vía telefónica, o bien de manera directa en el aula de capacitación.</span></b><span style='font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'>&nbsp; <o:p></o:p></p> <p align=center style='text-align:center'><span style='font-size:13.5pt; font-family:"Tahoma","sans-serif"'><br> Una vez realizado el deposito favor de confirmarlo vía EMAIL enviando la ficha de deposito escaneada o bien faxeándola al teléfono LADA SIN COSTO 01-800-8219175, 01-800-000-2727 o bien al siguiente (01229) 1780828 indicando el nombre del participante al curso y datos generales&nbsp; y facturación a <a href="mailto:online@chamlatyperez.com">online@chamlatyperez.com</a>&nbsp; </span><span style='font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-family:"Verdana","sans-serif"; color:blue'>&nbsp;&nbsp;&nbsp;</span><span style='font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'>&nbsp; <o:p></o:p></p> <p align=center style='text-align:center'><b><span style='font-size:13.5pt; font-family:"Tahoma","sans-serif"'>Le informamos que contamos con atención vía MSN, por lo que podrá contactarnos agregando a sus contactos la siguiente dirección <a href="mailto:alejandra@chamlatyperez.com"> alejandra@chamlatyperez.com</a>&nbsp;&nbsp; </span></b><span style='font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:13.5pt; font-family:"Tahoma","sans-serif"'>Nuestros horarios de atención de 9:00 a 14:00 horas y de 16:30 a 19:00 horas. De Lunes a Viernes.<br> Sábados 9:00 a 14:00 horas&nbsp;</span></b><span style='font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'>&nbsp; <o:p></o:p></p> <p align=center style='text-align:center'><span style='font-size:13.5pt; font-family:"Tahoma","sans-serif"'>A<b>tentamente</b></span><span style='font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:13.5pt; font-family:"Tahoma","sans-serif"'>Lic. Alejandra Velázquez Sánchez<br> Encargada de Educación a Distancia<br> <a href="mailto:paty@chamlatyperez.com">alejandra@estrategiasfiscales.com</a></span></b><span style='font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'>&nbsp;<o:p></o:p></p> <p align=center style='text-align:center'><span style='font-family:"Verdana","sans-serif"'>&nbsp;&nbsp; </span><b><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif"'> NEXTEL 62*347451*2&nbsp;<br> </span></b><b><span style='font-size:13.5pt;font-family:"Verdana","sans-serif"'> 01-229-1218578<br> 0</span></b><span style='font-size:13.5pt;font-family:"Tahoma","sans-serif"'>1-800-8219175&nbsp;<br> &nbsp;01-800-000-2727 </span><span style='font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> </div> </body> </html>