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TARIFA PARA CALCULO DE PAGOS BIMESTRALES DEFINITIVOS 2023 PARA CONTRIBUYENTES DEL RIF
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
1,492.08 |
0.00 |
1.92 |
|
1,492.09 |
12,664.10 |
28.64 |
6.40 |
|
12,664.11 |
22,256.02 |
743.66 |
10.88 |
|
22,256.03 |
25,871.64 |
1,787.26 |
16.00 |
|
25,871.65 |
30,975.42 |
2,365.76 |
17.92 |
|
30,975.43 |
62,472.98 |
3,280.36 |
21.36 |
|
62,472.99 |
98,466.00 |
10,008.24 |
23.52 |
|
98,466.01 |
187,987.80 |
18,473.78 |
30.00 |
|
187,987.81 |
250,650.40 |
45,330.34 |
32.00 |
|
250,650.41 |
751,951.22 |
65,382.36 |
34.00 |
|
751,951.23 |
En adelante |
235,824.64 |
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 |
1,492.08 |
0.00 |
1.92 |
|
1,492.09 |
12,664.10 |
28.64 |
6.40 |
|
12,664.11 |
22,256.02 |
743.66 |
10.88 |
|
22,256.03 |
25,871.64 |
1,787.26 |
16.00 |
|
25,871.65 |
30,975.42 |
2,365.76 |
17.92 |
|
30,975.43 |
62,472.98 |
3,280.36 |
21.36 |
|
62,472.99 |
98,466.00 |
10,008.24 |
23.52 |
|
98,466.01 |
187,987.80 |
18,473.78 |
30.00 |
|
187,987.81 |
250,650.40 |
45,330.34 |
32.00 |
|
250,650.41 |
751,951.22 |
65,382.36 |
34.00 |
|
751,951.23 |
En adelante |
235,824.64 |
35.00 |
PERIODO MARZO - ABRIL
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
2,984.16 |
0.00 |
1.92 |
|
2,984.17 |
25,328.20 |
57.28 |
6.40 |
|
25,328.21 |
44,512.04 |
1,487.32 |
10.88 |
|
44,512.05 |
51,743.28 |
3,574.52 |
16.00 |
|
51,743.29 |
61,950.84 |
4,731.52 |
17.92 |
|
61,950.85 |
124,945.96 |
6,560.72 |
21.36 |
|
124,945.97 |
196,932.00 |
20,016.48 |
23.52 |
|
196,932.01 |
375,975.60 |
36,947.56 |
30.00 |
|
375,975.61 |
501,300.80 |
90,660.68 |
32.00 |
|
501,300.81 |
1,503,902.44 |
130,764.72 |
34.00 |
|
1,503,902.45 |
En adelante |
471,649.28 |
35.00 |
PERIODO MAYO - JUNIO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
4,476.24 |
0.00 |
1.92 |
|
4,476.25 |
37,992.30 |
85.92 |
6.40 |
|
37,992.31 |
66,768.06 |
2,230.98 |
10.88 |
|
66,768.07 |
77,614.92 |
5,361.78 |
16.00 |
|
77,614.93 |
92,926.26 |
7,097.28 |
17.92 |
|
92,926.27 |
187,418.94 |
9,841.08 |
21.36 |
|
187,418.95 |
295,398.00 |
30,024.72 |
23.52 |
|
295,398.01 |
563,963.40 |
55,421.34 |
30.00 |
|
563,963.41 |
751,951.20 |
135,991.02 |
32.00 |
|
751,951.21 |
2,255,853.66 |
196,147.08 |
34.00 |
|
2,255,853.67 |
En adelante |
707,473.92 |
35.00 |
PERIODO JULIO - AGOSTO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
5,968.32 |
0.00 |
1.92 |
|
5,968.33 |
50,656.40 |
114.56 |
6.40 |
|
50,656.41 |
89,024.08 |
2,974.64 |
10.88 |
|
89,024.09 |
103,486.56 |
7,149.04 |
16.00 |
|
103,486.57 |
123,901.68 |
9,463.04 |
17.92 |
|
123,901.69 |
249,891.92 |
13,121.44 |
21.36 |
|
249,891.93 |
393,864.00 |
40,032.96 |
23.52 |
|
393,864.01 |
751,951.20 |
73,895.12 |
30.00 |
|
751,951.21 |
1,002,601.60 |
181,321.36 |
32.00 |
|
1,002,601.61 |
3,007,804.88 |
261,529.44 |
34.00 |
|
3,007,804.89 |
En adelante |
943,298.56 |
35.00 |
PERIODO SEPTIEMBRE - OCTUBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
7,460.40 |
0.00 |
1.92 |
|
7,460.41 |
63,320.50 |
143.20 |
6.40 |
|
63,320.51 |
111,280.10 |
3,718.30 |
10.88 |
|
111,280.11 |
129,358.20 |
8,936.30 |
16.00 |
|
129,358.21 |
154,877.10 |
11,828.80 |
17.92 |
|
154,877.11 |
312,364.90 |
16,401.80 |
21.36 |
|
312,364.91 |
492,330.00 |
50,041.20 |
23.52 |
|
492,330.01 |
939,939.00 |
92,368.90 |
30.00 |
|
939,939.01 |
1,253,252.00 |
226,651.70 |
32.00 |
|
1,253,252.01 |
3,759,756.10 |
326,911.80 |
34.00 |
|
3,759,756.11 |
En adelante |
1,179,123.20 |
35.00 |
PERIODO NOVIEMBRE - DICIEMBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
8,952.49 |
0.00 |
1.92 |
|
8,952.50 |
75,984.55 |
171.88 |
6.40 |
|
75,984.56 |
133,536.07 |
4,461.94 |
10.88 |
|
133,536.08 |
155,229.80 |
10,723.55 |
16.00 |
|
155,229.81 |
185,852.57 |
14,194.54 |
17.92 |
|
185,852.58 |
374,837.88 |
19,682.13 |
21.36 |
|
374,837.89 |
590,795.99 |
60,049.40 |
23.52 |
|
590,796.00 |
1,127,926.84 |
110,842.74 |
30.00 |
|
1,127,926.85 |
1,503,902.46 |
271,981.99 |
32.00 |
|
1,503,902.47 |
4,511,707.37 |
392,294.17 |
34.00 |
|
4,511,707.38 |
En adelante |
1,414,947.85 |
35.00 |