2. A taxpayer that is a commercial company carries out hybrid acts or activities (taxed and exempt) for the purposes of the Value Added Tax; Last month, he acquired office furniture in cash that he uses interchangeably to carry out taxable and exempt acts or activities, for the sum of $50,000.00 MXN, having transferred VAT in the amount of $8,000.00 MXN. The proportion of the value of his acts or activities carried out in the month of acquisition of said goods was 50% taxed and 50% exempt, for which he credited the amount of $4,000.00 MXN of the transferred amount. The month following the acquisition of said office furniture, the proportion of their acts or activities was 60% taxable acts or activities and 40% exempt.BUSINESSACCOUNTING