Railway Safety Clothing

What is the ratio of utility?

utility coefficient used to obtain tax profit estimate for monthly interim payments of income tax each year.
basis: Article 12, fracc.II, ITL.

How do I get?
is obtained by dividing Utility Tax between nominal income tax year of the last twelve months.
basis: Article 12, fracc.I, ITL.

What happens if my last fiscal year had lost twelve month fiscal?
then apply for the latest year for which SI has the coefficient, but earlier this year is over 5 years to that for which are due to make payments.
basis: Article 12, fracc.I, fourth paragraph, LISR .

.