Circular N° 36/2013 SII (24-07-2013): Tabla de reajustes, intereses y multas de agosto de 2013 | BuscadorTributario

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--- | Emisor | Servicio de Impuestos Internos — Subdirección de Fiscalización | | Fecha | 24 de julio de 2013 | | Materia | Tabla de cálculos de reajustes, intereses y multas — agosto 2013 | | Referencia Normativa | Arts. 53 y 97 Nºs. 2 y 11 del Decreto Ley N° 830, de 1974 (Código Tributario) | --- La presente Circular tiene por objeto poner en conocimiento de las Unidades del Servicio la Tabla de Cálculos para la aplicación del reajuste, interés y multa de los Arts. 53 y 97 Nºs. 2 y 11 del Código Tributario, a impuestos adeudados a liquidarse y pagarse en el mes de AGOSTO DE 2013. --- | Mes de Vcto. | % Reajuste Art. 53 Inc. 1° | % Interés Art. 53 Inc. 3° | % Multa Art. 97 N° 2 | % Multa Art. 97 N° 11 (Inc. 1°–2°) | IPC (INE) Base Mensual Dic 2008=100 | IPC (INE) Base Anual 2009=100 | U.T.M. | | --- | --- | --- | --- | --- | --- | --- | --- | | 2007 | | ENE | 25,4 | 120,0 | 30 | 30–60 | 86,8670 | — | 32.142 | | FEB | 25,3 | 118,5 | 30 | 30–60 | 86,7200 | — | 32.174 | | MAR | 24,9 | 117,0 | 30 | 30–60 | 87,0900 | — | 32.271 | | ABR | 25,2 | 115,5 | 30 | 30–60 | 87,5910 | — | 32.206 | | MAY | 24,6 | 114,0 | 30 | 30–60 | 88,1350 | — | 32.335 | | JUN | 23,9 | 112,5 | 30 | 30–60 | 88,9580 | — | 32.529 | | JUL | 23,1 | 111,0 | 30 | 30–60 | 89,9620 | — | 32.724 | | AGO | 22,0 | 109,5 | 30 | 30–60 | 90,9380 | — | 33.019 | | SEP | 20,6 | 108,0 | 30 | 30–60 | 91,9690 | — | 33.382 | | OCT | 19,3 | 106,5 | 30 | 30–60 | 92,2550 | — | 33.749 | | NOV | 18,0 | 105,0 | 30 | 30–60 | 92,9520 | — | 34.120 | | DIC | 17,6 | 103,5 | 30 | 30–60 | 93,3770 | — | 34.222 | | 2008 | | ENE | 16,8 | 102,0 | 30 | 30–60 | 93,3430 | — | 34.496 | | FEB | 16,2 | 100,5 | 30 | 30–60 | 93,7190 | — | 34.668 | | MAR | 16,3 | 99,0 | 30 | 30–60 | 94,5000 | — | 34.668 | | ABR | 15,8 | 97,5 | 30 | 30–60 | 94,8620 | — | 34.807 | | MAY | 14,8 | 96,0 | 30 | 30–60 | 95,9570 | — | 35.085 | | JUN | 14,4 | 94,5 | 30 | 30–60 | 97,3860 | — | 35.225 | | JUL | 13,1 | 93,0 | 30 | 30–60 | 98,4870 | — | 35.648 | | AGO | 11,4 | 91,5 | 30 | 30–60 | 99,4000 | — | 36.183 | | SEP | 10,2 | 90,0 | 30 | 30–60 | 100,4600 | — | 36.581 | | OCT | 9,2 | 88,5 | 30 | 30–60 | 101,3450 | — | 36.910 | | NOV | 8,0 | 87,0 | 30 | 30–60 | 101,2130 | — | 37.316 | | DIC | 7,1 | 85,5 | 30 | 30–60 | 100,0000 | — | 37.652 | | 2009 | | ENE | 7,2 | 84,0 | 30 | 30–60 | 99,2400 | — | 37.614 | | FEB | 8,5 | 82,5 | 30 | 30–60 | 98,8800 | — | 37.163 | | MAR | 9,4 | 81,0 | 30 | 30–60 | 99,2600 | — | 36.866 | | ABR | 9,8 | 79,5 | 30 | 30–60 | 99,1100 | — | 36.719 | | MAY | 9,3 | 78,0 | 30 | 30–60 | 98,8600 | — | 36.866 | | JUN | 9,5 | 76,5 | 30 | 30–60 | 99,2000 | — | 36.792 | | JUL | 9,8 | 75,0 | 30 | 30–60 | 98,7700 | — | 36.682 | | AGO | 9,4 | 73,5 | 30 | 30–60 | 98,4100 | — | 36.792 | | SEP | 9,9 | 72,0 | 30 | 30–60 | 99,3800 | — | 36.645 | | OCT | 10,3 | 70,5 | 30 | 30–60 | 99,3800 | — | 36.498 | | NOV | 9,2 | 69,0 | 30 | 30–60 | 98,9200 | — | 36.863 | | DIC | 9,2 | 67,5 | 30 | 30–60 | 98,6200 | 99,5100 | 36.863 | | 2010 | | ENE | 9,7 | 66,0 | 30 | 30–60 | — | 100,0300 | 36.679 | | FEB | 10,0 | 64,5 | 30 | 30–60 | — | 100,3100 | 36.569 | | MAR | 9,5 | 63,0 | 30 | 30–60 | — | 100,3900 | 36.752 | | ABR | 9,2 | 61,5 | 30 | 30–60 | — | 100,8600 | 36.862 | | MAY | 9,1 | 60,0 | 30 | 30–60 | — | 101,2200 | 36.899 | | JUN | 8,6 | 58,5 | 30 | 30–60 | — | 101,2200 | 37.083 | | JUL | 8,2 | 57,0 | 30 | 30–60 | — | 101,8700 | 37.231 | | AGO | 8,2 | 55,5 | 30 | 30–60 | — | 101,7700 | 37.231 | | SEP | 7,5 | 54,0 | 30 | 30–60 | — | 102,1800 | 37.454 | | OCT | 7,6 | 52,5 | 30 | 30–60 | — | 102,2800 | 37.417 | | NOV | 7,2 | 51,0 | 30 | 30–60 | — | 102,3500 | 37.567 | | DIC | 7,1 | 49,5 | 30 | 30–60 | — | 102,4700 | 37.605 | | 2011 | | ENE | 7,0 | 48,0 | 30 | 30–60 | — | 102,7600 | 37.643 | | FEB | 6,9 | 46,5 | 30 | 30–60 | — | 102,9800 | 37.681 | | MAR | 6,6 | 45,0 | 30 | 30–60 | — | 103,7700 | 37.794 | | ABR | 6,3 | 43,5 | 30 | 30–60 | — | 104,1000 | 37.870 | | MAY | 5,5 | 42,0 | 30 | 30–60 | — | 104,5200 | 38.173 | | JUN | 5,2 |

Circular N° 36 de 2013

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