CIRCULAR Nº 75, DEL 26 DE DICIEMBRE DE 1996 MATERIA: TABLA DE CALCULO DE REAJUSTE, INTERES Y MULTAS. ENERO 1997. Reajuste Interés Multa Multa Mes de Art. 53 Art. 53 Art.97 Art.97 IPC Vencto. Inc. 1 Inc. 3 No. 2 No. 11 (INE) UTM ______________________________________________________________________ 1992
______________________________________________________________________ ENE. 59,7 90,0 30 30 177,9100 14.570 FEB. 57,8 88,5 30 30 176,7900 14.745 MAR. 56,1 87,0 30 30 178,0300 14.907 ABR. 57,1 85,5 30 30 180,3700 14.818 MAY. 56,0 84,0 30 30 182,3000 14.922 JUN. 53,9 82,5 30 30 183,5500 15.116 JUL. 52,3 81,0 30 30 185,6000 15.282 AGO. 51,3 79,5 30 30 188,2500 15.389 SEP. 49,6 78,0 30 30 192,6300 15.558 OCT. 47,5 76,5 30 30 195,3800 15.776 NOV. 44,1 75,0 30 30 198,1700 16.139 DIC. 42,1 73,5 30 30 198,3100 16.365 ______________________________________________________________________ 1993
______________________________________________________________________ ENE. 40,1 72,0 30 30 198,6400 16.594 FEB. 40,0 70,5 30 30 199,4400 16.611 MAR. 39,8 69,0 30 30 200,5700 16.644 ABR. 39,2 67,5 30 30 203,3800 16.711 MAY. 38,4 66,0 30 30 206,3500 16.811 JUN. 36,5 64,5 30 30 207,3700 17.046 JUL. 34,6 63,0 30 30 209,4100 17.302 AGO. 33,9 61,5 30 30 213,8800 17.389 SEP. 32,6 60,0 30 30 216,3700 17.563 OCT. 29,8 58,5 30 30 221,9400 17.932 NOV. 28,3 57,0 30 30 222,1300 18.147 DIC. 25,1 55,5 30 30 222,5700 18.619 ______________________________________________________________________ 1994
______________________________________________________________________ ENE. 25,0 54,0 30 30 224,8900 18.638 FEB. 24,7 52,5 30 30 225,5900 18.675 MAR. 23,5 51,0 30 30 228,1300 18.862 ABR. 23,1 49,5 30 30 229,2500 18.919 MAY. 21,7 48,0 30 30 232,5200 19.127 JUN. 21,1 46,5 30 30 233,7600 19.223 JUL. 19,4 45,0 30 30 235,1600 19.492 AGO. 18,8 43,5 30 30 237,7700 19.589 SEP. 18,1 42,0 30 30 238,9400 19.707 OCT. 16,8 40,5 30 30 240,3500 19.924 NOV. 16,2 39,0 30 30 241,8000 20.024 DIC. 15,5 37,5 30 30 242,4800 20.144 ______________________________________________________________________ 1995
______________________________________________________________________ ENE. 14,8 36,0 30 30 244,0200 20.265 FEB. 14,5 34,5 30 30 245,2500 20.326 MAR. 13,8 33,0 30 30 246,7500 20.448 ABR. 13,2 31,5 30 30 248,2500 20.550 MAY. 12,5 30,0 30 30 249,7700 20.673 JUN. 11,8 28,5 30 30 251,6100 20.797 JUL. 11,2 27,0 30 30 253,7100 20.922 AGO. 10,3 25,5 30 30 257,8800 21.068 SEP. 9,4 24,0 30 30 259,4100 21.237 OCT. 7,7 22,5 30 30 261,4200 21.577 NOV. 7,0 21,0 28 30 261,6100 21.706 DIC. 6,2 19,5 26 30 262,3600 21.880 ______________________________________________________________________ 1996
______________________________________________________________________ ENE. 6,1 18,0 24 30 263,0800 21.902 FEB. 5,8 16,5 22 30 264,4400 21.968 MAR. 5,5 15,0 20 28 266,3600 22.034 ABR. 5,0 13,5 18 26 269,0600 22.144 MAY. 4,2 12,0 16 24 271,2400 22.299 JUN. 3,2 10,5 14 22 272,3800 22.522 JUL. 2,4 9,0 12 20 273,1700 22.702 AGO. 1,9 7,5 10 18 274,3400 22.793 SEP. 1,6 6,0 10 16 275,6800 22.861 OCT. 1,2 4,5 10 14 277,6500 22.952 NOV. 0,7 3,0 10 12 278,7500 23.067 DIC. 0,0 1,5 10 10 23.228 ______________________________________________________________________ 1997
______________________________________________________________________ ENE. 0,0 1,5 10 10 23.321 FEB. MAR. ABR. MAY. JUN. JUL. AGO. SEP. OCT. NOV. DIC. ______________________________________________________________________
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 si siguiente. JAVIER ETCHEBERRY CELHAY |