DESCRIPCION VALOR CONTABLES DEBITO CREDITO

ingresos por ventas 250,000,000.00 -

ingresos por metoddo de participacion 120,000,000.00 120,000,000.00
ing por dividendos 150,000,000.00 37,500,000.00
costo ventas 150,000,000.00
gastos de personal 50,000,000.00 5,000,000.00
honorarios 18,000,000.00
imouestos de ICA 6,500,000.00 1,350,000.00
impuestos de timbre 1,250,000.00 1,250,000.00
GMF 680,000.00 340,000.00
293,570,000.00

IMPUESTO A LA RENTA 35%

UCDI 243,166,000.00

T.E.T 21%

RENTA LIQUIDA GRAVABLE 144,010,000.00

(-) IMP RENTA 50,404,000.00
(+) DIVIDENDO NO GRAVADO 37,500,000.00
M.MD 131,106,000.00

PROYECTO DE DISTRIBUCION DE UTILIDADES NO GRAVADO GRAVADO

UICD 243,166,000.00 131,106,000.00 112,060,000.00
RESERVA LEGAL DEL 10% 24,316,600.00 24,316,600.00
RESERVA LEGAL DEL 15% 36,474,900.00 36,474,900.00
DIVIDENDO 182,374,500.00 131,106,000.00 51,268,500.00

SOCIOS
DIVIDENDO 182,374,500.00 131,106,000.00 51,268,500.00
SOCIO COLOMBIAANO CON EL 55% 100,305,975.00 72,108,300.00 28,197,675.00
SOCIO EXTRANJERO CON EL 45% 82,068,525.00 58,997,700.00 23,070,825.00
 VALOR FISCAL
250,000,000.00
-
112,500,000.00
150,000,000.00
45,000,000.00
18,000,000.00
5,150,000.00
-
340,000.00
144,010,000.00

50,404,000.00

CERTIFICO COMO GRAVADO

RETENCION
35% 9,869,186.25
35% 8,074,788.75