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TARIFA PARA CALCULO DE PAGOS BIMESTRALES DEFINITIVOS 2022 PARA CONTRIBUYENTES DEL RIF
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
1,289.16 |
0.00 |
1.92 |
|
1,289.17 |
10,941.84 |
24.76 |
6.40 |
|
10,941.85 |
19,229.32 |
642.52 |
10.88 |
|
19,229.33 |
22,353.24 |
1,544.20 |
16.00 |
|
22,353.25 |
26,762.94 |
2,044.02 |
17.92 |
|
26,762.95 |
53,977.00 |
2,834.24 |
21.36 |
|
53,977.01 |
85,075.16 |
8,647.16 |
23.52 |
|
85,075.17 |
162,422.50 |
15,961.46 |
30.00 |
|
162,422.51 |
216,563.34 |
39,165.66 |
32.00 |
|
216,563.35 |
649,690.02 |
56,490.72 |
34.00 |
|
649,690.03 |
En adelante |
203,753.80 |
35.00 |
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 |
1,289.16 |
0.00 |
1.92 |
|
1,289.17 |
10,941.84 |
24.76 |
6.40 |
|
10,941.85 |
19,229.32 |
642.52 |
10.88 |
|
19,229.33 |
22,353.24 |
1,544.20 |
16.00 |
|
22,353.25 |
26,762.94 |
2,044.02 |
17.92 |
|
26,762.95 |
53,977.00 |
2,834.24 |
21.36 |
|
53,977.01 |
85,075.16 |
8,647.16 |
23.52 |
|
85,075.17 |
162,422.50 |
15,961.46 |
30.00 |
|
162,422.51 |
216,563.34 |
39,165.66 |
32.00 |
|
216,563.35 |
649,690.02 |
56,490.72 |
34.00 |
|
649,690.03 |
En adelante |
203,753.80 |
35.00 |
PERIODO MARZO - ABRIL
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
2,578.32 |
0.00 |
1.92 |
|
2,578.33 |
21,883.68 |
49.52 |
6.40 |
|
21,883.69 |
38,458.64 |
1,285.04 |
10.88 |
|
38,458.65 |
44,706.48 |
3,088.40 |
16.00 |
|
44,706.49 |
53,525.88 |
4,088.04 |
17.92 |
|
53,525.89 |
107,954.00 |
5,668.48 |
21.36 |
|
107,954.01 |
170,150.32 |
17,294.32 |
23.52 |
|
170,150.33 |
324,845.00 |
31,922.92 |
30.00 |
|
324,845.01 |
433,126.68 |
78,331.32 |
32.00 |
|
433,126.69 |
1,299,380.04 |
112,981.44 |
34.00 |
|
1,299,380.05 |
En adelante |
407,507.60 |
35.00 |
PERIODO MAYO - JUNIO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
3,867.48 |
0.00 |
1.92 |
|
3,867.49 |
32,825.52 |
74.28 |
6.40 |
|
32,825.53 |
57,687.96 |
1,927.56 |
10.88 |
|
57,687.97 |
67,059.72 |
4,632.60 |
16.00 |
|
67,059.73 |
80,288.82 |
6,132.06 |
17.92 |
|
80,288.83 |
161,931.00 |
8,502.72 |
21.36 |
|
161,931.01 |
255,225.48 |
25,941.48 |
23.52 |
|
255,225.49 |
487,267.50 |
47,884.38 |
30.00 |
|
487,267.51 |
649,690.02 |
117,496.98 |
32.00 |
|
649,690.03 |
1,949,070.06 |
169,472.16 |
34.00 |
|
1,949,070.07 |
En adelante |
611,261.40 |
35.00 |
PERIODO JULIO - AGOSTO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
5,156.64 |
0.00 |
1.92 |
|
5,156.65 |
43,767.36 |
99.04 |
6.40 |
|
43,767.37 |
76,917.28 |
2,570.08 |
10.88 |
|
76,917.29 |
89,412.96 |
6,176.80 |
16.00 |
|
89,412.97 |
107,051.76 |
8,176.08 |
17.92 |
|
107,051.77 |
215,908.00 |
11,336.96 |
21.36 |
|
215,908.01 |
340,300.64 |
34,588.64 |
23.52 |
|
340,300.65 |
649,690.00 |
63,845.84 |
30.00 |
|
649,690.01 |
866,253.36 |
156,662.64 |
32.00 |
|
866,253.37 |
2,598,760.08 |
225,962.88 |
34.00 |
|
2,598,760.09 |
En adelante |
815,015.20 |
35.00 |
PERIODO SEPTIEMBRE - OCTUBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
6,445.80 |
0.00 |
1.92 |
|
6,445.81 |
54,709.20 |
123.80 |
6.40 |
|
54,709.21 |
96,146.60 |
3,212.60 |
10.88 |
|
96,146.61 |
111,766.20 |
7,721.00 |
16.00 |
|
111,766.21 |
133,814.70 |
10,220.10 |
17.92 |
|
133,814.71 |
269,885.00 |
14,171.20 |
21.36 |
|
269,885.01 |
425,375.80 |
43,235.80 |
23.52 |
|
425,375.81 |
812,112.50 |
79,807.30 |
30.00 |
|
812,112.51 |
1,082,816.70 |
195,828.30 |
32.00 |
|
1,082,816.71 |
3,248,450.10 |
282,453.60 |
34.00 |
|
3,248,450.11 |
En adelante |
1,018,769.00 |
35.00 |
PERIODO NOVIEMBRE - DICIEMBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
7,735.00 |
0.00 |
1.92 |
|
7,735.01 |
65,651.07 |
148.51 |
6.40 |
|
65,651.08 |
115,375.90 |
3,855.14 |
10.88 |
|
115,375.91 |
134,119.41 |
9,265.20 |
16.00 |
|
134,119.42 |
160,577.65 |
12,264.16 |
17.92 |
|
160,577.66 |
323,862.00 |
17,005.47 |
21.36 |
|
323,862.01 |
510,451.00 |
51,883.01 |
23.52 |
|
510,451.01 |
974,535.03 |
95,768.74 |
30.00 |
|
974,535.04 |
1,299,380.04 |
234,993.95 |
32.00 |
|
1,299,380.05 |
3,898,140.12 |
338,944.34 |
34.00 |
|
3,898,140.13 |
En adelante |
1,222,522.76 |
35.00 |