NOT REQUIRED TO FILE STATEMENT OF INCOME FOR THE TAXABLE YEAR 2008 AND 2009
(Amounts expressed in thousands of pesos) | Natural Persons and Liquid Inheritances | Employees and independent workers |
|---|
| final day of the year: | 2008 2008 | 2009 2009 | 2008 2008 | 2009 2009 | | With gross income less than: | $ 30.876 $ 30,876 | $ 33.268 $ 33,268 | $ 72.778 $ 72,778 | $ 78.418 $ 78,418 | | With equity not exceeding: | $ 99.243 $ 99,243 | $ 106.934 $ 106,934 | $ 99.243 $ 99,243 | $ 106.934 $ 106,934 | | As long as consumption credit card purchases do not exceed $ 66,536,000, and the cumulative total of appropriations bank deposits or investments do not exceed $ 106,934,000, during the taxable year 2009. For tax year 2008, not to exceed $ 61,751,000 and $ 99,243,000, respectively |
| Minimum Value for filing income tax unpaid 2008 |
|---|
| $ 974.000 $ 974,000 | | | | | | | | | | Obligation to have Auditor |
|---|
| 5000 minimum wage of | Gross Heritage | 2,168,500,000 | | 3000 minimum wage of | Gross Income | 1.301.100.000 | | | | | | | Counter Duty Sign Income Tax |
|---|
| Higher Income | 2.205.400.000 | | | | to 31/12/2008 | | | |
| Legal Persons Income Tax |
|---|
| 2008 - 33% | | 2007 - 34% | | Indefeasible Savings |
|---|
| 1/10/08 to 30/09/09 $ 24,997,714 | | Minimum Punishment |
|---|
| 2009 - $ 238,000 | | 2008 - $ 221,000 | | Stamp Tax |
|---|
| 2009 - 0.5% $142.578.000 | | 2008 - 1.0% $132.324.000 | | VAT |
|---|
| 16% | | UVT |
|---|
| 2009 - $ 23,763 | | 2008 - $ 22,054 | | Consumer Prices Index |
|---|
| 2007 : 5,69% | | 2008 : 7,67% | | Usury Rate |
|---|
| Consumption and Regular - 30.71% (01/01/09 - 31/03/09) | | Microcredit - 33.93% (01/10/08 - 31/03/09) | | Integral Salary |
|---|
| 2009 - $6.459.700 | | 2008 - $5.999.500 | | | | Interés Bancario Corriente Current bank interest |
|---|
| Consumo y Ordinario - 20.47% (01/10/08 - 31/03/09) Regular consumption and - 20.47% (01/10/08 - 31/03/09) | | Microcrédito - 22.62% (01/10/08 - 31/03/09) Microcredit - 22.62% (01/10/08 - 31/03/09) | | | | Legal Minimum Wage |
|---|
| 2009 - $ 496.900 | | 2008 - $ 461.500 | | | | Transportation Help |
|---|
| 2009 - $59.300 | | 2008 - $55.000 | | | | Health (inputs) |
|---|
| Total: $12.5% | | Company: 8.5% | | Employee: 4% | | | | Pension |
|---|
| Total: $ 16% | | Company: 12% | | Employee: 4% | | | | Parafiscal contributions |
|---|
| Sena: 2% | | ICBF: 3% | | C.Compens.Fam.: 4% | | | | Overtime |
|---|
| Day: +25% | | Night: +75% | | Sunday: +100% | | | | Surcharges |
|---|
| Night H.: +35% | | Dominical H.: +75% | | | | Inflation |
|---|
| Year 2008 7.67% | | Year 2007 5.69% | | | | Presumptive Interest |
|---|
| Year 2009 9.82% | | Year 2008 9.15% | | | | Fiscal Adjustment |
|---|
Year 2,008 7.75%
| | Year 2007 5.15% | RMT |
|---|
| Year 2008 $ 2.243.58 | | Year 2007 $ 2.014.76 | | | | A Foreign Investment Registration Renewal |
|---|
| Year 2009 Until 30 June 2009 | | | | Renovación Camara de Comercio Renewing Chamber of Commerce |
|---|
| Year 2009 Until 30 March 31, 2009 |
|
