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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 |
1,157.04 |
0.00 |
1.92 |
|
1,157.05 |
9,820.36 |
22.22 |
6.40 |
|
9,820.37 |
17,258.40 |
576.66 |
10.88 |
|
17,258.41 |
20,062.14 |
1,385.92 |
16.00 |
|
20,062.15 |
24,019.88 |
1,834.52 |
17.92 |
|
24,019.89 |
48,444.62 |
2,543.74 |
21.36 |
|
48,444.63 |
76,355.38 |
7,760.88 |
23.52 |
|
76,355.39 |
145,775.00 |
14,325.48 |
30.00 |
|
145,775.01 |
194,366.66 |
35,151.38 |
32.00 |
|
194,366.67 |
583,100.00 |
50,700.70 |
34.00 |
|
583,100.01 |
En adelante |
182,870.04 |
35.00 |
PERIODO MARZO - ABRIL
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
2,314.08 |
0.00 |
1.92 |
|
2,314.09 |
19,640.72 |
44.44 |
6.40 |
|
19,640.73 |
34,516.80 |
1,153.32 |
10.88 |
|
34,516.81 |
40,124.28 |
2,771.84 |
16.00 |
|
40,124.29 |
48,039.76 |
3,669.04 |
17.92 |
|
48,039.77 |
96,889.24 |
5,087.48 |
21.36 |
|
96,889.25 |
152,710.76 |
15,521.76 |
23.52 |
|
152,710.77 |
291,550.00 |
28,650.96 |
30.00 |
|
291,550.01 |
388,733.32 |
70,302.76 |
32.00 |
|
388,733.33 |
1,166,200.00 |
101,401.40 |
34.00 |
|
1,166,200.01 |
En adelante |
365,740.08 |
35.00 |
PERIODO MAYO - JUNIO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
3,471.12 |
0.00 |
1.92 |
|
3,471.13 |
29,461.08 |
66.66 |
6.40 |
|
29,461.09 |
51,775.20 |
1,729.98 |
10.88 |
|
51,775.21 |
60,186.42 |
4,157.76 |
16.00 |
|
60,186.43 |
72,059.64 |
5,503.56 |
17.92 |
|
72,059.65 |
145,333.86 |
7,631.22 |
21.36 |
|
145,333.87 |
229,066.14 |
23,282.64 |
23.52 |
|
229,066.15 |
437,325.00 |
42,976.44 |
30.00 |
|
437,325.01 |
583,099.98 |
105,454.14 |
32.00 |
|
583,099.99 |
1,749,300.00 |
152,102.10 |
34.00 |
|
1,749,300.01 |
En adelante |
548,610.12 |
35.00 |
PERIODO JULIO - AGOSTO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
4,628.16 |
0.00 |
1.92 |
|
4,628.17 |
39,281.44 |
88.88 |
6.40 |
|
39,281.45 |
69,033.60 |
2,306.64 |
10.88 |
|
69,033.61 |
80,248.56 |
5,543.68 |
16.00 |
|
80,248.57 |
96,079.52 |
7,338.08 |
17.92 |
|
96,079.53 |
193,778.48 |
10,174.96 |
21.36 |
|
193,778.49 |
305,421.52 |
31,043.52 |
23.52 |
|
305,421.53 |
583,100.00 |
57,301.92 |
30.00 |
|
583,100.01 |
777,466.64 |
140,605.52 |
32.00 |
|
777,466.65 |
2,332,400.00 |
202,802.80 |
34.00 |
|
2,332,400.01 |
En adelante |
731,480.16 |
35.00 |
PERIODO SEPTIEMBRE - OCTUBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
5,785.20 |
0.00 |
1.92 |
|
5,785.21 |
49,101.80 |
111.10 |
6.40 |
|
49,101.81 |
86,292.00 |
2,883.30 |
10.88 |
|
86,292.01 |
100,310.70 |
6,929.60 |
16.00 |
|
100,310.71 |
120,099.40 |
9,172.60 |
17.92 |
|
120,099.41 |
242,223.10 |
12,718.70 |
21.36 |
|
242,223.11 |
381,776.90 |
38,804.40 |
23.52 |
|
381,776.91 |
728,875.00 |
71,627.40 |
30.00 |
|
728,875.01 |
971,833.30 |
175,756.90 |
32.00 |
|
971,833.31 |
2,915,500.00 |
253,503.50 |
34.00 |
|
2,915,500.01 |
En adelante |
914,350.20 |
35.00 |
PERIODO NOVIEMBRE - DICIEMBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
6,942.20 |
0.00 |
1.92 |
|
6,942.21 |
58,922.16 |
133.28 |
6.40 |
|
58,922.17 |
103,550.44 |
3,460.01 |
10.88 |
|
103,550.45 |
120,372.83 |
8,315.57 |
16.00 |
|
120,372.84 |
144,119.23 |
11,007.14 |
17.92 |
|
144,119.24 |
290,667.75 |
15,262.49 |
21.36 |
|
290,667.76 |
458,132.29 |
46,565.26 |
23.52 |
|
458,132.30 |
874,650.00 |
85,952.92 |
30.00 |
|
874,650.01 |
1,166,200.00 |
210,908.23 |
32.00 |
|
1,166,200.01 |
3,498,600.00 |
304,204.21 |
34.00 |
|
3,498,600.01 |
En adelante |
1,097,220.21 |
35.00 |