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¿IMAN?

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Transcript of ¿IMAN?

¿IMAN?
Impuesto de Renta y Complementarios
Personas Naturales
Ley 1607/2012
Empleados
Trabajadores
por cuenta
propia
Por la cual se expiden normas en materia tributaria y se dictan otras disposiciones
Decreto 3032 de 2013
Artículo 2/ D. 3032/2013
Obligado
INCRNGO
Deducciones
Rentas Exentas
Base Gravable
% tarifa
Saldo a pagar
Voluntario
IMAS para Empleados
Declaracion
en firme:

6 meses
Renta Gravable Alternativa
< 4.700 UVT
Personas juridicas
IMAN
Sistema Ordinario
regimen ordinario general
Nuevo sistema de calculo obligatorio para el impuesto de renta de las personas naturales en la categoria de empleados
Declaracion + pago
Efectivamente Presentada
Full transcript