| Home | Circulares 1996 CIRCULAR Nº 24, DE MAYO DE 1996 MATERIA:TABLA DE CALCULO DE REAJUSTE,
INTERES Y MULTAS. JUNIO 1996.
Reajuste Interés Multa Multa
Art. 53 Art. 53 Art.97 Art.97 I.P.C.
Vencto. Inc. 1 Inc. 3 No. 2 No. 11 (I.N.E.) U.T.M.
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1991 ENE. 82.4 99.0 30 30 148.9300 12,385
FEB. 81.4 97.5 30 30 149.1200 12,447
MAR. 80.7 96.0 30 30 150.8500 12,497
ABR. 80.4 94.5 30 30 153.6300 12,509
MAY. 78.4 93.0 30 30 157.4600 12,659
JUN. 75.1 91.5 30 30 160.3600 12,887
JUL. 70.9 90.0 30 30 163.2600 13,209
AGO. 67.8 88.5 30 30 165.2400 13,447
SEP. 64.8 87.0 30 30 167.4000 13,689
OCT. 62.8 85.5 30 30 172.2400 13,853
NOV. 60.7 84.0 30 30 173.8300 14,033
DIC. 56.2 82.5 30 30 175.9700 14,440
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1992 ENE. 54.8 81.0 30 30 177.9100 14,570
FEB. 52.9 79.5 30 30 176.7900 14,745
MAR. 51.2 78.0 30 30 178.0300 14,907
ABR. 52.2 76.5 30 30 180.3700 14,818
MAY. 51.1 75.0 30 30 182.3000 14,922
JUN. 49.2 73.5 30 30 183.5500 15,116
JUL. 47.6 72.0 30 30 185.6000 15,282
AGO. 46.6 70.5 30 30 188.2500 15,389
SEP. 45.0 69.0 30 30 192.6300 15,558
OCT. 42.9 67.5 30 30 195.3800 15,776
NOV. 39.7 66.0 30 30 198.1700 16,139
DIC. 37.7 64.5 30 30 198.3100 16,365
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1993 ENE. 35.8 63.0 30 30 198.6400 16,594
FEB. 35.7 61.5 30 30 199.4400 16,611
MAR. 35.5 60.0 30 30 200.5700 16,644
ABR. 34.9 58.5 30 30 203.3800 16,711
MAY. 34.1 57.0 30 30 206.3500 16,811
JUN. 32.3 55.5 30 30 207.3700 17,046
JUL. 30.4 54.0 30 30 209.4100 17,302
AGO. 29.7 52.5 30 30 213.8800 17,389
SEP. 28.5 51.0 30 30 216.3700 17,563
OCT. 25.8 49.5 30 30 221.9400 17,932
NOV. 24.4 48.0 30 30 222.1300 18,147
DIC. 21.2 46.5 30 30 222.5700 18,619
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1994 ENE. 21.1 45.0 30 30 224.8900 18,638
FEB. 20.9 43.5 30 30 225.5900 18,675
MAR. 19.6 42.0 30 30 228.1300 18,862
ABR. 19.3 40.5 30 30 229.2500 18,919
MAY. 17.9 39.0 30 30 232.5200 19,127
JUN. 17.4 37.5 30 30 233.7600 19,223
JUL. 15.7 36.0 30 30 235.1600 19,492
AGO. 15.1 34.5 30 30 237.7700 19,589
SEP. 14.4 33.0 30 30 238.9400 19,707
OCT. 13.2 31.5 30 30 240.3500 19,924
NOV. 12.6 30.0 30 30 241.8000 20,024
DIC. 11.9 28.5 30 30 242.4800 20,144
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1995 ENE. 11.3 27.0 30 30 244.0200 20,265
FEB. 11.0 25.5 30 30 245.2500 20,326
MAR. 10.3 24.0 30 30 246.7500 20,448
ABR. 9.7 22.5 30 30 248.2500 20,550
MAY. 9.0 21.0 28 30 249.7700 20,673
JUN. 8.4 19.5 26 30 251.6100 20,797
JUL. 7.7 18.0 24 30 253.7100 20,922
AGO. 6.9 16.5 22 30 257.8800 21,068
SEP. 6.1 15.0 20 28 259.4100 21,237
OCT. 4.3 13.5 18 26 261.4200 21,577
NOV. 3.7 12.0 16 24 261.6100 21,706
DIC. 2.9 10.5 14 22 262.3600 21,880
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1996
ENE. 2.8 9.0 12 20 263.0800 21,902
FEB. 2.6 7.5 10 18 264.4400 21,968
MAR. 2.3 6.0 10 16 266.3600 22,034
ABR. 1.7 4.5 10 14 269.0600 22,144
MAY. 1.0 3.0 10 12 22,299
JUN. 0.0 1.5 10 10 22,522
NOTAS:
1.- Reajuste Art. 72 Ley de Impuesto a la Renta
AÑO : 1992 1993 1994 1995 1996
% : 2,4 1,2 2,7 2,0 1,8
2.- Columnas Interés y Multas.
Para impuestos con vencimiento último día del mes, aplicar porcentaje del mes siguiente.
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