329096444.

xlsx

Clculo de actualizacin y recargos de impuestos federales y aportaciones

de seguridad social pagadas extemporneamente
Artculos 17-A y 21 del Cdigo Fiscal de la Federacin
Tipo de declaracin
Provisional o mensual
Importe histrico de la contribucin omitida
285,600.00
Fecha en que debi pagarse
17/July/2016
Fecha en que se pagar o se pag
11/August/2016
Nota: Los recargos se causan hasta por cinco aos (Art. 21 CFF)

Hoy

8/1/2016
Actualizar tabla de INPC

Contribucin histrica

285,600.00

Actualizacin
Periodo de actualizacin
INPC a utilizar (mes anterior) o ltimo conocido
INPC a utilizar (importe)
Factor de actualizacin INPC (B) INPC (A)
Contribucin actualizada
Parte actualizada

Desde (A)
July-2016
June-2016
118.901000

Recargos
Periodo de recargos
Suma de tasas
Recargos

Desde
July-2016
2016.0000
7.0000
1.0000000000000

Resumen
Contribucin actualizada
Recargos
Cantidad a enterar

9/9/2016

Hasta (B)
August-2016
July-2016
119.211000
1.0026
286,342.56
742.56
Hasta
July-2016
2016.0000
7.0000

1.13%
3,235.67

286,342.56
3,235.67
289,578.23

Revista PAF

329096444.xlsx

ndice Nacional de Precios al Consumidor (INPC)

Base 2da quincena de diciembre 2010 = 100 (Nueva Base) *
AO
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
1983
1982
1981
1980
Revista PAF

ENE
118.984
115.954
112.505
107.678
104.284
100.228
96.575479
92.454470
86.989442
83.882135
80.670698
77.616490
74.242309
71.248785
67.754636
64.659788
59.808327
53.870121
45.263303
39.266557
31.054702
20.468620
18.569623
17.274370
15.517902
13.156630
10.350839
8.451313
6.280552
2.268763
1.110277
0.669169
0.416278
0.240074
0.114297
0.087342
0.068343

FEB
119.505
116.174
112.790
108.208
104.496
100.604
97.134050
92.658589
87.248040
84.116596
80.794136
77.875087
74.686407
71.446698
67.711079
64.616995
60.338845
54.594080
46.055737
39.926409
31.779508
21.336133
18.665130
17.415503
15.701759
13.386308
10.585226
8.566002
6.804397
2.432471
1.159638
0.696969
0.438248
0.252958
0.118789
0.089487
0.069923

MAR
119.681
116.647
113.099
109.002
104.556
100.797
97.823643
93.191645
87.880397
84.298649
80.895506
78.226090
74.939488
71.897692
68.057435
65.026394
60.673356
55.101291
46.595234
40.423305
32.479096
22.593921
18.761104
17.516998
15.861556
13.577211
10.771836
8.658862
7.152836
2.593225
1.213538
0.723977
0.456979
0.265202
0.123127
0.091401
0.071361

ABR
119.302
116.345
112.888
109.074
104.228
100.789
97.511947
93.517823
88.080379
84.248309
81.014116
78.504686
75.052581
72.020440
68.429199
65.354409
61.018565
55.606974
47.031188
40.860022
33.402393
24.394282
18.852987
17.618013
16.002953
13.719438
10.935778
8.788353
7.372995
2.820119
1.276894
0.746254
0.476748
0.281992
0.129800
0.093463
0.072609

MAY
118.770
115.764
112.527
108.711
103.899
100.046
96.897520
93.245433
87.985215
83.837311
80.653459
78.307462
74.864323
71.788047
68.567894
65.504376
61.246667
55.941485
47.405817
41.232932
34.011237
25.413863
18.944077
17.718721
16.108466
13.853554
11.126616
8.909318
7.515648
3.032724
1.347852
0.763933
0.492557
0.294223
0.137096
0.094876
0.073793

JUN
118.901
115.958
112.722
108.645
104.378
100.041
96.867177
93.417142
88.349320
83.937992
80.723108
78.232296
74.984312
71.847352
68.902214
65.659309
61.609452
56.309046
47.966138
41.598774
34.565062
26.220434
19.038869
17.818102
16.217494
13.998920
11.371676
9.017519
7.668971
3.252120
1.434371
0.783065
0.510383
0.305364
0.143700
0.096202
0.075256

JUL
119.211
116.128
113.032
108.609
104.964
100.521
97.077503
93.671602
88.841690
84.294512
80.944467
78.538476
75.180846
71.951480
69.100012
65.488711
61.849780
56.681192
48.428646
41.961177
35.056417
26.754964
19.123305
17.903728
16.319894
14.122630
11.579060
9.107720
7.796978
3.515517
1.505940
0.810336
0.527114
0.320462
0.151105
0.097897
0.077358

AGO
119.211
116.373
113.438
108.918
105.279
100.680
97.347134
93.895720
89.354748
84.637929
81.357533
78.632261
75.644942
72.167323
69.362747
65.876713
62.189640
57.000229
48.894210
42.334278
35.522364
27.198750
19.212437
17.999554
16.420154
14.220918
11.776353
9.194489
7.868707
3.802839
1.626005
0.845763
0.542097
0.332901
0.168062
0.099914
0.078961

SEP
116.809
113.939
109.328
105.743
100.927
97.857433
94.366712
89.963658
85.295111
82.178839
78.947405
76.270403
72.596940
69.779951
66.489951
62.643934
57.550998
49.687217
42.861548
36.090326
27.761363
19.349076
18.132864
16.562988
14.362586
11.944221
9.282423
7.913693
4.053369
1.723550
0.879541
0.558246
0.343146
0.177033
0.101773
0.079838

Volver a pgina de
OCT
117.410
114.569
109.848
106.278
101.608
98.461517
94.652204
90.576707
85.627495
82.538117
79.141180
76.798632
72.863123
70.087509
66.790457
63.075302
57.915502
50.399223
43.204083
36.540798
28.332573
19.450652
18.207023
16.682253
14.529631
12.115934
9.419704
7.974056
4.391158
1.822069
0.912952
0.577751
0.354532
0.186211
0.104031
0.081047
Portal e-paf

329096444.xlsx

1979
1978
1977
1976
1975
1974
1973
1972
1971
1970
1969

0.056223
0.047777
0.039969
0.031040
0.027708
0.023498
0.018963
0.017786
0.017037
0.016236
0.015434

0.057031
0.048463
0.040852
0.031621
0.027861
0.024029
0.019119
0.017841
0.017108
0.016235
0.015490

0.057805
0.048967
0.041565
0.031930
0.028037
0.024214
0.019287
0.017939
0.017173
0.016282
0.015505

0.058323
0.049512
0.042193
0.032154
0.028274
0.024543
0.019593
0.018051
0.017260
0.016303
0.015547

0.059087
0.049997
0.042564
0.032379
0.028652
0.024736
0.019801
0.018088
0.017297
0.016338
0.015547

0.059742
0.050685
0.043085
0.032509
0.029139
0.024980
0.019964
0.018221
0.017375
0.016437
0.015602

0.060466
0.051545
0.043572
0.032784
0.029372
0.025341
0.020476
0.018290
0.017362
0.016517
0.015661

0.061381
0.052058
0.044466
0.033098
0.029626
0.025609
0.020804
0.018411
0.017520
0.016594
0.015679

0.062134
0.052653
0.045255
0.034227
0.029842
0.025899
0.021299
0.018495
0.017578
0.016634
0.015826

0.063219
0.053291
0.045601
0.036154
0.029995
0.026413
0.021572
0.018508
0.017595
0.016640
0.015992

AO

ENE

FEB

MAR

ABR

MAY

JUN

JUL

AGO

SEP

OCT

* Los ndices anteriores a 2011, convertidos a la nueva base, fueron publicados en el DOF el 23 de febrero de 2011. Para la conversin de los ndices de base se
junio de 2002, se dividi cada uno de ellos entre la constante 145.013 y el resultado as obtenido se multiplic por cien, utilizando al efecto doce decimales. Los n
partir de enero de 2011 slo tienen tres decimales.

Revista PAF

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329096444.xlsx

Volver a pgina de inicio

NOV
118.051
115.493
110.872
107.000
102.707
99.250412
95.143194
91.606270
86.231579
82.971182
79.710785
77.453746
73.467896
70.654355
67.042057
63.614608
58.430546
51.291762
43.687414
37.094432
29.031206
19.554633
18.287329
16.820858
14.890406
12.437617
9.551925
8.080769
4.739468
1.945171
0.955072
0.597579
0.375354
0.195625
0.106033
0.082453
Revista PAF

DIC
118.532
116.059
111.508
107.246
103.551
99.742092
95.536952
92.240696
86.588099
83.451139
80.200396
77.613731
73.783730
70.961914
67.134902
64.303307
59.015893
52.543266
44.299507
38.282128
29.977045
19.726139
18.426767
17.060371
15.240898
12.829619
9.874288
8.249372
5.439479
2.098823
1.020091
0.622959
0.391412
0.216515
0.108887
0.084615

AO
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
1983
1982
1981
1980
Portal e-paf

329096444.xlsx

0.064033
0.053839
0.046100
0.037788
0.030205
0.027147
0.021838
0.018628
0.017623
0.016729
0.015994
NOV

0.065166
0.054295
0.046738
0.038735
0.030452
0.027359
0.022686
0.018691
0.017708
0.016871
0.016114
DIC

1979
1978
1977
1976
1975
1974
1973
1972
1971
1970
1969
AO

ados en el DOF el 23 de febrero de 2011. Para la conversin de los ndices de base segunda quincena de
resultado as obtenido se multiplic por cien, utilizando al efecto doce decimales. Los ndices publicados a

Revista PAF

Portal e-paf

329096444.xlsx

% Recargos moratorios para aplicarse sobre contribuciones federales

Volver a pgina de inicio
AO
2016
2015
2014
2013
2012
2011
2010
2009

FEB
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%
2.15%
1.79%
1.83%
2.01%
3.00%
1.74%
0.72%
3.00%
3.00%
1.60%
2.10%
1.50%
2.25%
3.00%
7.39%
12.75%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%

MAR
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%
1.94%
0.62%
2.66%
1.47%
2.92%
0.44%
0.84%
3.00%
3.00%
1.34%
2.20%
1.50%
2.25%
3.00%
8.02%
12.75%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%

ABR
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%
2.07%
2.22%
3.00%
2.07%
3.00%
1.22%
1.62%
3.00%
3.00%
1.70%
2.70%
1.50%
2.25%
3.00%
7.91%
12.75%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%

MAY
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%
2.12%
1.29%
2.30%
2.15%
3.00%
2.31%
2.63%
3.00%
3.00%
2.25%
2.70%
1.50%
2.25%
3.00%
7.69%
12.75%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%

JUN
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%
1.97%
1.04%
2.31%
2.00%
2.85%
2.45%
2.88%
2.18%
0.86%
2.86%
2.70%
1.50%
2.25%
3.00%
7.62%
9.85%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%

JUL
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%
1.76%
1.67%
2.42%
2.43%
3.00%
2.54%
2.51%
3.00%
3.00%
2.90%
2.60%
1.50%
2.25%
3.00%
7.99%
9.85%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%

AGO
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%
1.61%
1.32%
2.10%
2.39%
3.00%
2.25%
2.90%
3.00%
3.00%
3.00%
2.20%
1.50%
2.25%
3.00%
8.45%
7.60%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%

SEP
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%
1.55%
1.61%
2.78%
2.31%
3.00%
2.66%
2.54%
3.00%
3.00%
3.00%
2.40%
1.50%
2.25%
3.00%
8.37%
6.61%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%

OCT
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%
1.52%
1.38%
1.28%
2.30%
3.00%
3.00%
2.54%
3.00%
3.00%
2.80%
2.20%
1.50%
2.25%
3.00%
6.19%
6.48%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%

NOV
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%
1.52%
1.14%
0.98%
2.06%
2.70%
3.00%
1.94%
3.00%
3.00%
2.34%
1.80%
1.50%
2.25%
3.00%
5.73%
6.48%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%

DIC
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%
1.49%
1.43%
1.62%
2.22%
2.92%
3.00%
2.49%
3.00%
3.00%
2.72%
2.50%
1.50%
2.25%
3.00%
6.08%
6.51%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%

AO
2016
2015
2014
2013
2012
2011
2010
2009

2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
1983
1982
1981

ENE
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%
2.01%
1.55%
2.22%
2.23%
3.00%
2.48%
3.00%
3.00%
3.00%
3.00%
2.70%
1.50%
2.25%
3.00%
6.76%
12.75%
12.75%
8.25%
5.25%
5.25%
5.25%
4.50%
3.00%

AO

ENE

FEB

MAR

ABR

MAY

JUN

JUL

AGO

SEP

OCT

NOV

DIC

AO

Revista PAF

2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
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1982
1981

Portal e-paf