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CONTRIBUYENTES DEL RIF QUE OPTEN POR DETERMINAR PAGOS BIMESTRALES EN BASE A COEFICIENTE DE UTILIDAD
TARIFAS MENSUALES ACUMULADAS
PERIODO ENERO - FEBRERO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
992.14 |
0.00 |
1.92 |
|
992.15 |
8,420.82 |
19.04 |
6.40 |
|
8,420.83 |
14,798.84 |
494.48 |
10.88 |
|
14,798.85 |
17,203.00 |
1,188.42 |
16.00 |
|
17,203.01 |
20,596.70 |
1,573.08 |
17.92 |
|
20,596.71 |
41,540.58 |
2,181.22 |
21.36 |
|
41,540.59 |
65,473.66 |
6,654.84 |
23.52 |
|
65,473.67 |
125,000.00 |
12,283.90 |
30.00 |
|
125,000.01 |
166,666.66 |
30,141.80 |
32.00 |
|
166,666.67 |
500,000.00 |
43,475.14 |
34.00 |
|
500,000.01 |
En adelante |
156,808.46 |
35.00 |
PERIODO MARZO - ABRIL
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
1984.28 |
0.00 |
1.92 |
|
1,984.29 |
16,841.64 |
38.08 |
6.40 |
|
16,841.65 |
29,597.68 |
988.96 |
10.88 |
|
29,597.69 |
34,406.00 |
2,376.84 |
16.00 |
|
34,406.01 |
41,193.40 |
3,146.16 |
17.92 |
|
41,193.41 |
83,081.16 |
4,362.44 |
21.36 |
|
83,081.17 |
130,947.32 |
13,309.68 |
23.52 |
|
130,947.33 |
250,000.00 |
24,567.80 |
30.00 |
|
250,000.01 |
333,333.32 |
60,283.60 |
32.00 |
|
333,333.33 |
1,000,000.00 |
86,950.28 |
34.00 |
|
1,000,000.01 |
En adelante |
313,616.92 |
35.00 |
PERIODO MAYO - JUNIO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
2,976.42 |
0.00 |
1.92 |
|
2,976.43 |
25,262.46 |
57.12 |
6.40 |
|
25,262.47 |
44,396.52 |
1,483.44 |
10.88 |
|
44,396.53 |
51,609.00 |
3,565.26 |
16.00 |
|
51,609.01 |
61,790.10 |
4,719.24 |
17.92 |
|
61,790.11 |
124,621.74 |
6,543.66 |
21.36 |
|
124,621.75 |
196,420.98 |
19,964.52 |
23.52 |
|
196,420.99 |
375,000.00 |
36,851.70 |
30.00 |
|
375,000.01 |
499,999.98 |
90,425.40 |
32.00 |
|
499,999.99 |
1,500,000.00 |
130,425.42 |
34.00 |
|
1,500,000.01 |
En adelante |
470,425.38 |
35.00 |
PERIODO JULIO - AGOSTO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
3,968.56 |
0.00 |
1.92 |
|
3,968.57 |
33,683.28 |
76.16 |
6.40 |
|
33,683.29 |
59,195.36 |
1,977.92 |
10.88 |
|
59,195.37 |
68,812.00 |
4,753.68 |
16.00 |
|
68,812.01 |
82,386.80 |
6,292.32 |
17.92 |
|
82,386.81 |
166,162.32 |
8,724.88 |
21.36 |
|
166,162.33 |
261,894.64 |
26,619.36 |
23.52 |
|
261,894.65 |
500,000.00 |
49,135.60 |
30.00 |
|
500,000.01 |
666,666.64 |
120,567.20 |
32.00 |
|
666,666.65 |
2,000,000.00 |
173,900.56 |
34.00 |
|
2,000,000.01 |
En adelante |
627,233.84 |
35.00 |
PERIODO SEPTIEMBRE - OCTUBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
4,960.70 |
0.00 |
1.92 |
|
4,960.71 |
42,104.10 |
95.20 |
6.40 |
|
42,104.11 |
73,994.20 |
2,472.40 |
10.88 |
|
73,994.21 |
86,015.00 |
5,942.10 |
16.00 |
|
86,015.01 |
102,983.50 |
7,865.40 |
17.92 |
|
102,983.51 |
207,702.90 |
10,906.10 |
21.36 |
|
207,702.91 |
327,368.30 |
33,274.20 |
23.52 |
|
327,368.31 |
625,000.00 |
61,419.50 |
30.00 |
|
625,000.01 |
833,333.30 |
150,709.00 |
32.00 |
|
833,333.31 |
2,500,000.00 |
217,375.70 |
34.00 |
|
2,500,000.01 |
En adelante |
784,042.30 |
35.00 |
PERIODO NOVIEMBRE - DICIEMBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
5,952.84 |
0.00 |
1.92 |
|
5,952.85 |
50,524.92 |
114.29 |
6.40 |
|
50,524.93 |
88,793.04 |
2,966.91 |
10.88 |
|
88,793.05 |
103,218.00 |
7,130.48 |
16.00 |
|
103,218.01 |
123,580.20 |
9,438.47 |
17.92 |
|
123,580.21 |
249,243.48 |
13,087.37 |
21.36 |
|
249,243.49 |
392,841.96 |
39,929.05 |
23.52 |
|
392,841.97 |
750,000.00 |
73,703.41 |
30.00 |
|
750,000.01 |
1,000,000.00 |
180,850.82 |
32.00 |
|
1,000,000.01 |
3,000,000.00 |
260,850.81 |
34.00 |
|
3,000,000.01 |
En adelante |
940,850.81 |
35.00 |