INSTITUTO PACÍFICO 1,620.00 8,505.00 10,327.50 7,820.00
28,272.50 0.00 28,272.50 12 2,356.04
1,620.00 8,505.00 10,327.50 7,820.00
28,272.50 0.00 28,272.50 12 2,356.04
1,620.00 8,505.00 10,327.50 8,100.00 4,620.00
8,100.00 4,620.00
60,000.00 16,000.00
1,620.00 8,505.00 10,327.50
45,000.00 16,000.00
8,100.00 4,620.00
1,620.00 8,505.00 10,327.50
75,000.00 16,000.00
8,100.00 4,620.00
1,620.00 8,505.00 10,327.50
0.00
0.00 2,356.04
0.00
0.00 2,356.04
33,577.50 (33,172.50) 0.00 405.00 2,356.04 2,761.04
5,025.00
1,620.00 8,505.00 10,327.50 8,100.00
1,350.00 0.00 199,000.00
197,650.00
28,272.50 33,172.50 33,172.50 33,172.50 33,172.50 0.00 (11,968.13) (14,324.17) (14,324.17) (14,324.17) 28,272.50 21,204.38 18,848.33 18,848.33 18,848.33 12 9 8 8 8 2,356.04 2,356.04 2,356.04 2,356.04 2,356.04
1,620.00 8,505.00 10,327.50 7,820.00
30,000.00
Jul 15,000.00 6 90,000.00 15,000.00 15,000.00
Ago 15,000.00 5 75,000.00 15,000.00 15,000.00
8,100.00
1,620.00 8,505.00 10,327.50
120,000.00 16,000.00 1,350.00 227,350.00 (28,350.00) 199,000.00
Set 15,000.00 4 60,000.00 15,000.00 15,000.00
8,100.00
1,620.00 8,505.00 10,327.50
135,000.00 16,000.00 1,350.00 227,350.00 (28,350.00) 199,000.00
Oct 15,000.00 3 45,000.00 15,000.00 15,000.00
165,000.00 16,000.00 1,350.00 227,350.00 210,000.00 (28,350.00) (28,350.00) 199,000.00 181,650.00
Dic Total anual 15,000.00 180,000.00 1 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00
8,100.00
8,100.00
1,620.00 1,620.00 8,505.00 8,505.00 10,327.50 10,327.50
150,000.00 16,000.00 1,350.00 227,350.00 (28,350.00) 199,000.00
Nov 15,000.00 2 30,000.00 15,000.00 15,000.00
0.00 2,356.04
0.00
0.00 2,356.04
0.00
0.00 2,356.04
0.00
5,430.00 33,982.50 (33,577.50) 0.00 405.00 2,356.04 2,761.04
1,620.00 8,505.00 10,327.50 8,100.00
33,982.50
5,430.00 33,982.50
1,620.00 8,505.00 10,327.50 8,100.00
16,000.00 1,350.00 2,700.00 0.00 200,350.00 200,350.00
199,000.00
5,025.00 5,025.00 5,025.00 5,025.00 5,025.00 33,577.50 33,577.50 33,577.50 33,577.50 33,577.50 (21,797.29) (24,153.33) (24,153.33) (24,153.33) (31,221.46) 11,780.21 9,424.17 9,424.17 9,424.17 2,356.04 5 4 4 4 1 2,356.04 2,356.04 2,356.04 2,356.04 2,356.04
8,100.00
1,620.00 8,505.00 10,327.50
90,000.00 105,000.00 16,000.00 16,000.00 1,350.00 210,000.00 210,000.00 210,000.00 226,000.00 226,000.00 226,000.00 226,000.00 227,350.00 (28,350.00) (28,350.00) (28,350.00) (28,350.00) (28,350.00) (28,350.00) (28,350.00) (28,350.00) 181,650.00 181,650.00 181,650.00 197,650.00 197,650.00 197,650.00 197,650.00 199,000.00
15,000.00
Ene Feb Mar Abr May Jun 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 12 11 10 9 8 7 180,000.00 165,000.00 150,000.00 135,000.00 120,000.00 105,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00
Retención por participación de utilidades y bonificaciones extraordinarias: Renta neta 181,650.00 Participación de utilidades 16,000.00 Bonificación extraordinaria Total renta neta 197,650.00 Impuesto a la renta IR 8% x 20,250.00 1,620.00 IR 14% x 60,750.00 8,505.00 IR 17% x 60,750.00 10,327.50 IR 20% x 40,500.00 8,100.00 IR 30% x 15,400.00 4,620.00 IR 30% x 16,750.00 IR 30% x 18,100.00 Total impuesto a la renta 33,172.50 (-) I.R. anual por remuneraciones ordinarias (28,272.50) Retención 2 0 0 4,900.00 RETENCIÓN TOTAL DEL MES 2,356.04 2,356.04 7,256.04
IR 8% x 20,250.00 IR 14% x 60,750.00 IR 17% x 60,750.00 IR 20% x 39,900.00 IR 20% x 40,500.00 IR 30% x 15,400.00 IR 30% x 16,750.00 I.R. anual por remuneraciones ordinarias (-) Retenciones anteriores Saldo del impuesto a la renta anual Denominador Retención 1
Retención por remuneraciones ordinarias: Concepto Remuneración a disposición x resto meses Total Grat. Jul. Grat. Dic. Conceptos recibidos en meses anteriores: Rem. Meses Ant. Utilidades Bon. Extraordinaria Total - 7 UIT Renta neta
CUADRO DE CALCULO DEL IMPUESTO DE LOS MESES DE ENERO A DICIEMBRE DE 2017
C.P.C. JOSUÉ ALFREDO BERNAL ROJAS
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