EMPRESA

Actualizacin y recargos de contribuciones

Monto del impuesto
Fecha en que debi hacerse el pago
Fecha de pago o lmite de causacin de recargos
Fecha de pago en el caso del art. 9 del RCFF
INPC mes anterior al ms reciente
INPC mes anterior al ms antiguo
Factor de ajuste
Tasa de recargos
Impuesto
Actualizacin
Impuesto actualizado
Recargos
Total a pagar

500,000
11-Jan-16
12-Jan-16
12-Jan-16

Nov-15
Nov-15
#DIV/0!
0.00%
500,000
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!

Mes
Jan-90
Feb-90
Mar-90
Apr-90
May-90
Jun-90
Jul-90
Aug-90
Sep-90
Oct-90
Nov-90
Dec-90
Jan-91
Feb-91
Mar-91
Apr-91
May-91
Jun-91
Jul-91
Aug-91
Sep-91
Oct-91
Nov-91
Dec-91
Jan-92
Feb-92
Mar-92
Apr-92
May-92
Jun-92
Jul-92
Aug-92
Sep-92
Oct-92
Nov-92
Dec-92
Jan-93
Feb-93
Mar-93
Apr-93
May-93
Jun-93
Jul-93
Aug-93
Sep-93
Oct-93
Nov-93

Tasa de
recargos
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
2.25%
2.25%
2.25%
2.25%
2.25%
2.25%
2.25%
2.25%
2.25%
2.25%
2.25%
2.25%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
2.70%
2.10%
2.20%
2.70%
2.70%
2.70%
2.60%
2.20%
2.40%
2.20%
1.80%

Tasa de
recargos
prrroga

Fecha de
publicacin

Dec-93
Jan-94
Feb-94
Mar-94
Apr-94
May-94
Jun-94
Jul-94
Aug-94
Sep-94
Oct-94
Nov-94
Dec-94
Jan-95
Feb-95
Mar-95
Apr-95
May-95
Jun-95
Jul-95
Aug-95
Sep-95
Oct-95
Nov-95
Dec-95
Jan-96
Feb-96
Mar-96
Apr-96
May-96
Jun-96
Jul-96
Aug-96
Sep-96
Oct-96
Nov-96
Dec-96
Jan-97
Feb-97
Mar-97
Apr-97
May-97
Jun-97
Jul-97
Aug-97
Sep-97
Oct-97
Nov-97
Dec-97
Jan-98

2.50%
3.00%
1.60%
1.34%
1.70%
2.25%
2.86%
2.90%
3.00%
3.00%
2.80%
2.34%
2.72%
3.00%
3.00%
3.00%
3.00%
3.00%
0.86%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
2.18%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
0.72%
0.84%
1.62%
2.63%
2.88%
2.51%
2.90%
2.54%
2.54%
1.94%
2.49%
2.48%

Feb-98
Mar-98
Apr-98
May-98
Jun-98
Jul-98
Aug-98
Sep-98
Oct-98
Nov-98
Dec-98
Jan-99
Feb-99
Mar-99
Apr-99
May-99
Jun-99
Jul-99
Aug-99
Sep-99
Oct-99
Nov-99
Dec-99
Jan-00
Feb-00
Mar-00
Apr-00
May-00
Jun-00
Jul-00
Aug-00
Sep-00
Oct-00
Nov-00
Dec-00
Jan-01
Feb-01
Mar-01
Apr-01
May-01
Jun-01
Jul-01
Aug-01
Sep-01
Oct-01
Nov-01
Dec-01
Jan-02
Feb-02
Mar-02

1.74%
0.44%
1.22%
2.31%
2.45%
2.54%
2.25%
2.66%
3.00%
3.00%
3.00%
3.00%
3.00%
2.92%
3.00%
3.00%
2.85%
3.00%
3.00%
3.00%
3.00%
2.70%
2.92%
2.23%
2.01%
1.47%
2.07%
2.15%
2.00%
2.43%
2.39%
2.31%
2.30%
2.06%
2.22%
2.22%
1.83%
2.66%
3.00%
2.30%
2.31%
2.42%
2.10%
2.78%
1.28%
0.98%
1.62%
1.55%
1.79%
0.62%

1.48%
1.48%
1.22%
1.77%
2.00%
1.53%
1.54%
1.61%
1.40%
1.85%
0.85%
0.65%
1.08%
1.03%
1.19%
0.41%

30-Nov-00
19-Jan-01
9-Feb-01
27-Feb-01
26-Apr-01
8-May-01
4-Jun-01
11-Jul-01
3-Aug-01
10-Sep-01
5-Oct-01
1-Nov-01
4-Dec-01
21-Jan-02
11-Feb-02
28-Feb-02

Apr-02
May-02
Jun-02
Jul-02
Aug-02
Sep-02
Oct-02
Nov-02
Dec-02
Jan-03
Feb-03
Mar-03
Apr-03
May-03
Jun-03
Jul-03
Aug-03
Sep-03
Oct-03
Nov-03
Dec-03
Jan-04
Feb-04
Mar-04
Apr-04
May-04
Jun-04
Jul-04
Aug-04
Sep-04
Oct-04
Nov-04
Dec-04
Jan-05
Feb-05
Mar-05
Apr-05
May-05
Jun-05
Jul-05
Aug-05
Sep-05
Oct-05
Nov-05
Dec-05
Jan-06
Feb-06
Mar-06
Apr-06
May-06

2.22%
1.29%
1.04%
1.67%
1.32%
1.61%
1.38%
1.14%
1.43%
2.01%
2.15%
1.94%
2.07%
2.12%
1.97%
1.76%
1.61%
1.55%
1.52%
1.52%
1.49%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%

1.48%
8-Apr-02
0.86% 30-Apr-02
0.69%
6-Jun-02
1.11%
2-Jul-02
0.88%
26-Jul-02
1.07% 26-Aug-02
0.92%
1-Oct-02
0.76% 25-Oct-02
0.95%
3-Dec-02
1.34% 20-Jan-03
1.43% 27-Jan-03
1.29% 26-Feb-03
1.38% 24-Mar-03
1.41%
8-May-03
1.31% 27-May-03
1.17%
1-Jul-03
1.07%
31-Jul-03
1.03%
1-Sep-03
1.01% 30-Sep-03
1.01% 10-Nov-03
0.99% 16-Dec-03
0.75% 26-Jan-04
0.75% 11-Feb-04
0.75%
1-Mar-04
0.75% 24-Mar-04
0.75% 17-May-04
0.75% 28-May-04
0.75% 29-Jun-04
0.75%
27-Jul-04
0.75% 31-Aug-04
0.75% 19-Nov-04
0.75% 22-Nov-04
0.75% 30-Nov-04
0.75% 28-Jan-05
0.75% 28-Feb-05
0.75%
8-Mar-05
0.75%
4-Apr-05
0.75%
3-May-05
0.75% 31-May-05
0.75% 29-Jun-05
0.75%
25-Jul-05
0.75% 31-Aug-05
0.75%
3-Oct-05
0.75%
3-Nov-05
0.75%
9-Dec-05
0.75% Tasa fija para 2006 segn Ley de Ingresos
0.75%
0.75%
0.75%
0.75%

Jun-06
Jul-06
Aug-06
Sep-06
Oct-06
Nov-06
Dec-06
Jan-07
Feb-07
Mar-07
Apr-07
May-07
Jun-07
Jul-07
Aug-07
Sep-07
Oct-07
Nov-07
Dec-07
Jan-08
Feb-08
Mar-08
Apr-08
May-08
Jun-08
Jul-08
Aug-08
Sep-08
Oct-08
Nov-08
Dec-08
Jan-09
Feb-09
Mar-09
Apr-09
May-09
Jun-09
Jul-09
Aug-09
Sep-09
Oct-09
Nov-09
Dec-09
Jan-10
Feb-10
Mar-10
Apr-10
May-10
Jun-10
Jul-10

1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%

0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%

Tasa fija para 2007 segn portal del SAT

Tasa fija para 2008 segn portal del SAT

Tasa fija para 2009 segn portal del SAT

Tasa fija para 2010 segn portal del SAT Fundamento legal: artculo 8 de la LIF

Aug-10
Sep-10
Oct-10
Nov-10
Dec-10
Jan-11
Feb-11
Mar-11
Apr-11
May-11
Jun-11
Jul-11
Aug-11
Sep-11
Oct-11
Nov-11
Dec-11
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Jan-13
Feb-13
Mar-13
Apr-13
May-13
Jun-13
Jul-13
Aug-13
Sep-13
Oct-13
Nov-13
Dec-13
Jan-14
Feb-14
Mar-14
Apr-14
May-14
Jun-14
Jul-14
Aug-14
Sep-14

1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%

0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%

Tasa fija que debe ser para 2011 segn portal del SAT 2010, que no ha sido actualizado a 2011; Fundamento le

Tasa fija para 2012 segn la regla I.2.1.12. de la R.M.F. para 2012 (publicada el 28 de diciembre de 2011)

Tasa fija para 2013 segn la regla I.2.1.11. de la R.M.F. para 2013 (publicada el 28 de diciembre de 2012)

Tasa fija para 2014 segn la regla I.2.1.12 de la R.M.F. para 2014 (publicada el 30 de diciembre de 2013)

Oct-14
Nov-14
Dec-14
Jan-15
Feb-15
Mar-15
Apr-15
May-15
Jun-15
Jul-15
Aug-15
Sep-15
Oct-15
Nov-15
Dec-15
Jan-16
Feb-16
Mar-16
Apr-16
May-16
Jun-16
Jul-16
Aug-16
Sep-16
Oct-16
Nov-16
Dec-16
Jan-17
Feb-17
Mar-17
Apr-17
May-17
Jun-17
Jul-17
Aug-17
Sep-17
Oct-17
Nov-17
Dec-17
Jan-18
Feb-18
Mar-18
Apr-18
May-18
Jun-18
Jul-18
Aug-18
Sep-18
Oct-18
Nov-18

1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%

0.75%
0.75%
0.75%
0.75% Tasa fija para 2015 segn la regla 2.1.21 de la R.M.F. para 2015 (publicada el 30 de diciembre de 2014)
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%

Dec-18
Jan-19
Feb-19
Mar-19
Apr-19
May-19
Jun-19
Jul-19
Aug-19
Sep-19
Oct-19
Nov-19
Dec-19
Jan-20
Feb-20
Mar-20
Apr-20
May-20
Jun-20
Jul-20
Aug-20
Sep-20
Oct-20
Nov-20
Dec-20
Jan-21
Feb-21
Mar-21

alizado a 2011; Fundamento legal: artculo 8 de la LIF, que es idntica a la del ao pasado

28 de diciembre de 2011)

28 de diciembre de 2012)

0 de diciembre de 2013)

de diciembre de 2014)

INPC

Jan-99
Feb-99
Mar-99
Apr-99
May-99
Jun-99
Jul-99
Aug-99
Sep-99
Oct-99
Nov-99
Dec-99
Jan-00
Feb-00
Mar-00
Apr-00
May-00
Jun-00
Jul-00
Aug-00
Sep-00
Oct-00
Nov-00
Dec-00
Jan-01
Feb-01
Mar-01
Apr-01
May-01
Jun-01
Jul-01
Aug-01
Sep-01
Oct-01
Nov-01
Dec-01
Jan-02
Feb-02
Mar-02
Apr-02
May-02
Jun-02
Jul-02
Aug-02
Sep-02
Oct-02
Nov-02
Dec-02
Jan-03
Feb-03

53.870120616
54.594080220
55.101291477
55.606974416
55.941485494
56.309046499
56.681192466
57.000229297
57.550997683
57.915502045
58.430545944
59.015892575
59.808326585
60.338844724
60.673355803
61.018565122
61.246666913
61.609451911
61.849780261
62.189640460
62.643933634
63.075302001
63.614607980
64.303307262
64.659787943
64.616994980
65.026393744
65.354409467
65.504375884
65.659309338
65.488710598
65.876712888
66.489951356
66.790457311
67.042057016
67.134902471
67.754636302
67.711079179
68.057434733
68.429198617
68.567893678
68.902213712
69.100011723
69.362746788
69.779950763
70.087509396
70.654355127
70.961913759
71.248784592
71.446697882

Page 18

INPC

Mar-03
Apr-03
May-03
Jun-03
Jul-03
Aug-03
Sep-03
Oct-03
Nov-03
Dec-03
Jan-04
Feb-04
Mar-04
Apr-04
May-04
Jun-04
Jul-04
Aug-04
Sep-04
Oct-04
Nov-04
Dec-04
Jan-05
Feb-05
Mar-05
Apr-05
May-05
Jun-05
Jul-05
Aug-05
Sep-05
Oct-05
Nov-05
Dec-05
Jan-06
Feb-06
Mar-06
Apr-06
May-06
Jun-06
Jul-06
Aug-06
Sep-06
Oct-06
Nov-06
Dec-06
Jan-07
Feb-07
Mar-07
Apr-07

71.897691931
72.020439547
71.788046589
71.847351617
71.951480212
72.167322930
72.596939585
72.863122617
73.467895982
73.783729735
74.242309310
74.686407426
74.939488184
75.052581493
74.864322509
74.984311751
75.180845855
75.644942178
76.270403343
76.798631847
77.453745526
77.613731183
77.616489556
77.875087061
78.226090075
78.504685787
78.307462090
78.232296415
78.538475861
78.632260556
78.947404715
79.141180446
79.710784550
80.200395827
80.670698489
80.794135698
80.895505920
81.014115976
80.653458655
80.723107583
80.944467048
81.357533463
82.178839139
82.538117272
82.971181894
83.451138863
83.882134705
84.116596443
84.298649087
84.248308772

Page 19

INPC

May-07
Jun-07
Jul-07
Aug-07
Sep-07
Oct-07
Nov-07
Dec-07
Jan-08
Feb-08
Mar-08
Apr-08
May-08
Jun-08
Jul-08
Aug-08
Sep-08
Oct-08
Nov-08
Dec-08
Jan-09
Feb-09
Mar-09
Apr-09
May-09
Jun-09
Jul-09
Aug-09
Sep-09
Oct-09
Nov-09
Dec-09
Jan-10
Feb-10
Mar-10
Apr-10
May-10
Jun-10
Jul-10
Aug-10
Sep-10
Oct-10
Nov-10
Dec-10
Jan-11
Feb-11
Mar-11
Apr-11
May-11
Jun-11

83.837311138
83.937991766
84.294511527
84.637929013
85.295111473
85.627495466
86.231579238
86.588098998
86.989442326
87.248039831
87.880396930
88.080379001
87.985215119
88.349320406
88.841690055
89.354747505
89.963658431
90.576706916
91.606269783
92.240695662
92.454469599
92.658589230
93.191644887
93.517822540
93.245433168
93.417141911
93.671601856
93.895719694
94.366711950
94.652203596
95.143194058
95.536951859
96.575479440
97.134050051
97.823643397
97.511947205
96.897519533
96.867177425
97.077503396
97.347134395
97.857433471
98.461517243
99.250412032
99.742092088
100.228
100.604
100.797
100.789
100.046
100.041

0.005
0.0049
0.0038
0.0019
-0.0001
-0.0074
0.0000

Page 20

INPC

Jul-11
Aug-11
Sep-11
Oct-11
Nov-11
Dec-11
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Jan-13
Feb-13
Mar-13
Apr-13
May-13
Jun-13
Jul-13
Aug-13
Sep-13
Oct-13
Nov-13
Dec-13
Jan-14
Feb-14
Mar-14
Apr-14
May-14
Jun-14
Jul-14
Aug-14
Sep-14
Oct-14
Nov-14
Dec-14
Jan-15
Feb-15
Mar-15
Apr-15
May-15
Jun-15
Jul-15
Aug-15

100.521
100.680
100.927
101.608
102.707
103.551
104.284
104.496
104.556
104.228
103.899
104.378
104.964
105.279
105.743
106.278
107.000
107.246
107.678
108.208
109.002
109.074
108.711
108.645
108.609
108.918
109.328
109.848
110.872
111.508
112.505
112.790
113.099
112.888
112.527
112.722
113.032
113.438
113.939
114.569
115.493
116.059
115.954
116.174
116.647
116.345

0.0048
0.0016
0.0025
0.0067
0.0108
0.0082
0.0071
0.0020
0.0006
-0.0031
-0.0032
0.0046
0.0056
0.0030
0.0044
0.0051
0.0068
0.0023
0.0040
0.0049
0.0073
0.0007
-0.0033
-0.0006
-0.0003
0.0028
0.0038
0.0048
0.0093
0.0057
0.0089
0.0025
0.0027
-0.0019
-0.0032
0.0017
0.0028
0.0036
0.0044
0.0055
0.0081
0.0049
-0.0009
0.0019
0.0041
-0.0026

0.0357

Page 21

INPC

Sep-15
Oct-15
Nov-15
Dec-15
Jan-16
Feb-16
Mar-16
Apr-16
May-16
Jun-16
Jul-16
Aug-16
Sep-16
Oct-16
Nov-16
Dec-16
Jan-17
Feb-17
Mar-17
Apr-17
May-17
Jun-17
Jul-17
Aug-17
Sep-17
Oct-17
Nov-17
Dec-17
Jan-18
Feb-18
Mar-18
Apr-18
May-18
Jun-18
Jul-18
Aug-18
Sep-18
Oct-18
Nov-18
Dec-18
Jan-19
Feb-19
Mar-19
Apr-19
May-19
Jun-19
Jul-19
Aug-19
Sep-19
Oct-19

Page 22

INPC

Nov-19
Dec-19
Jan-20
Feb-20
Mar-20
Apr-20
May-20
Jun-20
Jul-20
Aug-20
Sep-20
Oct-20
Nov-20
Dec-20
Jan-21
Feb-21
Mar-21

Page 23