Decreto 3257 de 2002, por el cual se reajustan los valores absolutos expresados en moneda nacional en las normas relativas a los impuestos sobre la renta y complementarios, sobre las ventas, al impuesto de timbre nacional, para el año gravable 2003 y se dictan otras disposiciones.
Emisor | Ministerio de Hacienda y Crédito Público |
Número de Boletín | 45049 |
EL PRESIDENTE DE LA REPÚBLICA DE COLOMBIA,
en ejercicio de sus atribuciones constitucionales y legales y en especial de las establecidas en los artículos 242, 550, 868 y 869 del Estatuto Tributario, y
CONSIDERANDO
Que de acuerdo con los artículos 550, 868 y 869 del Estatuto Tributario, los valores absolutos expresados en moneda nacional en la normas relativas a los Impuestos Sobre la Renta y Complementarios, sobre las Ventas y Timbre Nacional, se reajustarán anual y acumulativamente en el ciento por ciento (100%) del incremento porcentual del índice de precios al consumidor para empleados que corresponde elaborar al Departamento Administrativo Nacional de Estadística, en el período comprendido entre el primero (1º) de octubre del año anterior al gravable y la misma fecha del año inmediatamente anterior a éste.
DECRETA:
-
TABLA DEL IMPUESTO SOBRE LA RENTA Y COMPLEMENTARIOS PARA EL AÑO GRAVABLE 2003 ARTICULO 241 DEL ESTATUTO TRIBUTARIO
Intervalos de renta o ganancia Tarifa del promedio Impuesto
ocacional de intervalo % $
1 a 19,700,000 0.00 0
19,700,001 a 19,900,000 0.10 20,000
19,900,001 a 20,100,000 0.30 60,000
20,100,001 a 20,300,000 0.50 100,000
20,300,001 a 20,500,000 0.69 140,000
20,500,001 a 20,700,000 0.87 180,000
20,700,001 a 20,900,000 1.06 220,000
20,900,001 a 21,100,000 1.24 260,000
21,100,001 a 21,300,000 1.42 300,000
21,300,001 a 21,500,000 1.59 340,000
21,500,001 a 21,700,000 1.76 380,000
21,700,001 a 21,900,000 1.93 420,000
21,900,001 a 22,100,000 2.09 460,000
22,100,001 a 22,300,000 2.25 500,000
22,300,001 a 22,500,000 2.41 540,000
22,500,001 a 22,700,000 2.57 580,000
22,700,001 a 22,900,000 2.72 620,000
22,900,001 a 23,100,000 2.87 660,000
23,100,001 a 23,300,000 3.02 700,000
23,300,001 a 23,500,000 3.16 740,000
23,500,001 a 23,700,000 3.31 780,000
23,700,001 a 23,900,000 3.45 820,000
23,900,001 a 24,100,000 3.58 860,000
24,100,001 a 24,300,000 3.72 900,000
24,300,001 a 24,500,000 3.85 940,000
24,500,001 a 24,700,000 3.98 980,000
24,700,001 a 24,900,000 4.11 1,020,000
24,900,001 a 25,100,000 4.24 1,060,000
25,100,001 a 25,300,000 4.37 1,100,000
25,300,001 a 25,500,000 4.49 1,140,000
25,500,001 a 25,700,000 4.61 1,180,000
25,700,001 a 25,900,000 4.73 1,220,000
25,900,001 a 26,100,000 4.85 1,260,000
26,100,001 a 26,300,000 4.96 1,300,000
26,300,001 a 26,500,000 5.08 1,340,000
26,500,001 a 26,700,000 5.19 1,380,000
26,700,001 a 26,900,000 5.30 1,420,000
26,900,001 a 27,100,000 5.41 1,460,000
27,100,001 a 27,300,000 5.51 1,500,000
27,300,001 a 27,500,000 5.62 1,540,000
27,500,001 a 27,700,000 5.72 1,580,000
27,700,001 a 27,900,000 5.83 1,620,000
27,900,001 a 28,100,000 5.93 1,660,000
28,100,001 a 28,300,000 6.03 1,700,000
28,300,001 a 28,500,000 6.13 1,740,000
28,500,001 a 28,700,000 6.22 1,780,000
28,700,001 a 28,900,000 6.32 1,820,000
28,900,001 a 29,100,000 6.41 1,860,000
29,100,001 a 29,300,000 6.51 1,900,000
29,300,001 a 29,500,000 6.60 1,940,000
29,500,001 a 29,700,000 6.75 1,998,000
29,700,001 a 29,900,000 6.90 2,056,000
29,900,001 a 30,100,000 7.05 2,114,000
30,100,001 a 30,300,000 7.19 2,172,000
30,300,001 a 30,500,000 7.34 2,230,000
30,500,001 a 30,700,000 7.48 2,288,000
30,700,001 a 30,900,000 7.62 2,346,000
30,900,001 a 31,100,000 7.75 2,404,000
31,100,001 a 31,300,000 7.89 2,462,000
31,300,001 a 31,500,000 8.03 2,520,000
31,500,001 a 31,700,000 8.16 2,578,000
31,700,001 a 31,900,000 8.29 2,636,000
31,900,001 a 32,100,000 8.42 2,694,000
32,100,001 a 32,300,000 8.55 2,752,000
32,300,001 a 32,500,000 8.67 2,810,000
32,500,001 a 32,700,000 8.80 2,868,000
32,700,001 a 32,900,000 8.92 2,926,000
32,900,001 a 33,100,000 9.04 2,984,000
33,100,001 a 33,300,000 9.16 3,042,000
33,300,001 a 33,500,000 9.28 3,100,000
33,500,001 a 33,700,000 9.40 3,158,000
33,700,001 a 33,900,000 9.51 3,216,000
33,900,001 a 34,100,000 9.63 3,274,000
34,100,001 a 34,300,000 9.74 3,332,000
34,300,001 a 34,500,000 9.85 3,390,000
34,500,001 a 34,700,000 9.97 3,448,000
34,700,001 a 34,900,000 10.07 3,506,000
34,900,001 a 35,100,000 10.18 3,564,000
35,100,001 a 35,300,000 10.29 3,622,000
35,300,001 a 35,500,000 10.40 3,680,000
35,500,001 a 35,700,000 10.50 3,738,000
35,700,001 a 35,900,000 10.60 3,796,000
35,900,001 a 36,100,000 10. 71 3,854,000
36,100,001 a 36,300,000 10.81 3,912,000
36,300,001 a 36,500,000 10.91 3,970,000
36,500,001 a 36,700,000 11.01 4,028,000
36,700,001 a 36,900,000 11.10 4,086,000
36,900,001 a 37,100,000 11.20 4,144,000
37,100,001 a 37,300,000 11.30 4,202,000
37,300,001 a 37,500,000 11.39 4,260,000
37,500,001 a 37,700,000 11.48 4,318,000
37,700,001 a 37,900,000 11.58 4,376,000
37,900,001 a 38,100,000 11.67 4,434,000
38,100,001 a 38,300,000 11.76 4,492,000
38,300,001 a 38,500,000 11.85 4,550,000
38,500,001 a 38,700,000 11.94 4,608,000
38,700,001 a 38,900,000 12.03 4,666,000
38,900,001 a 39,100,000 12.11 4,724,000
39,100,001 a 39,300,000 12.20 4,782,000
39,300,001 a 39,500,000 12.28 4,840,000
39,500,001 a 39,700,000 12.37 4,898,000
39,700,001 a 39,900,000 12.45 4,956,000
39,900,001 a 40,100,000 12.54 5,014,000
40,100,001 a 40,300,000 12.62 5,072,000
40,300,001 a 40,500,000 12.70 5,130,000
40,500,001 a 40,700,000 12.78 5,188,000
40,700,001 a 40,900,000 12.86 5,246,000
40,900,001 a 41,100,000 12.94 5,304,000
41,100,001 a 41,300,000 13.01 5,362,000
41,300,001 a 41,500,000 13.09 5,420,000
4 1,500,001 a 41,700,000 13.17 5,478,000
41,700,001 a 41,900,000 13.24 5,536,000
41,900,001 a 42,100,000 13.32 5,594,000
42,100,001 a 42,300,000 13.39 5,652,000
42,300,001 a 42,500,000 13.47 5,710,000
42,500,001 a 42,700,000 13.54 5,768,000
42,700,001 a 42,900,000 13.61 5,826,000
42,900,001 a 43,100,000 13.68 5,884,000
43,100,001 a 43,300,000 13.75 5,942,000
43,300,001 a 43,500,000 13.82 6,000,000
43,500,001 a 43,700,000 13.89 6,058,000
43,700,001 a 43,900,000 13.96 6,116,000
43,900,001 a 44,100,000 14.03 6,174,000
44,100,001 a 44,300,000 14.10 6,232,000
44,300,001 a 44,500,000 14.17 6,290,000
44,500,001 a 44,700,000 14.23 6,348,000
44,700,001 a 44,900,000 14.30 6,406,000
44,900,001 a 45,100,000 14.36 6,464,000
45,100,001 a 45,300,000 14.43 6,522,000
45,300,001 a 45,500,000 14.49 6,580,000
45,500,001 a 45,700,000 14.56 6,638,000
45,700,001 a 45,900,000 14.62 6,696,000
45,900,001 a 46,100,000 14.68 6,754,000
46,100,001 a 46,300,000 14.74 6,812,000
46,300,001 a 46,500,000 14.81 6,870,000
46,500,001 a 46,700,000 14.87 6,928,000
46,700,001 a 46,900,000 14.93 6,986,000
46,900,001 a 47,100,000 14.99 7,044,000
47,100,001 a 47,300,000 15.05 7,102,000
47,300,001 a 47,500,000 15.11 7,160,000
47,500,001 a 47,700,000 15.16 7,218,000
47,700,001 a 47,900,000 15.22 7,276,000
47,900,001 a 48,100,000 15.28 7,334,000
48,100,001 a 48,300,000 15.34 7,392,000
48,300,001 a 48,500,000 15.39 7,450,000
48,500,001 a 48,700,000 15.45 7,508,000
48,700,001 a 48,900,000 15.50 7,566,000
48,900,001 a 49,100,000 15.56 7,624,000
49,100,001 a 49,300,000 15.61 7,682,000
49,300,001 a 49,500,000 15.67 7,740,000
49,500,001 a 49,700,000 15.72 7,798,000
49,700,001 a 49,900,000 15.78 7,856,000
49,900,001 a 50,100,000 15.83 7,914,000
50,100,001 a 50,300,000 15.88 7,972,000
50,300,001 a 50,500,000 15.93 8,030,000
50,500,001 a 50,700,000 15.98 8,088,000
50,700,001 a 50,900,000 16.04 8,146,000
50,900,001 a 51,100,000 16.09 8,204,000
51,100,001 a 51,300,000 16.14 8,262,000
51,300,001 a 51,500,000 16.19 8,320,000
51,500,001 a 51,700,000 16.24 8,378,000
51,700,001 a 51,900,000 16.29 8,436,000
51,900,001 a 52,100,000 16.33 8,494,000
52,100,001 a 52,300,000 16.38 8,552,000
52,300,001 a 52,500,000 16.43 8,610,000
52,500,001 a 52,700,000 16.48 8,668,000
52,700,001 a 52,900,000 16.53 8,726,000
52,900,001 a 53,100,000 16.57 8,784,000
53,100,001 a 53,300,000 16.62 8,842,000
53,300,001 a 53,500,000 16.67 8,900,000
53,500,001 a 53,700,000 16.71 8,958,000
53,700,001 a 53,900,000 16.76 9,016,000
53,900,001 a 54,100,000 16.80 9,074,000
54,100,001 a 54,300,000 16.85 9,132,000
54,300,001 a 54,500,000 16.89 9,190,000
54,500,001 a 54,700,000 16.94 9,248,000
54,700,001 a 54,900,000 16.98 9,306,000
54,900,001 a 55,100,000 17.03 9,364,000
55,100,001 a...
Para continuar leyendo
Solicita tu prueba