22.05.2017 Views

Cartilla Legislacion

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Pág. 10<br />

1. Los dueños de negocios como peluquerías, tiendas<br />

de barrio y mercados pequeños, podrán escoger<br />

entre pagar el impuesto de renta (actualmente está<br />

en 3% de sus ingresos) o acogerse al Monotributo<br />

(que serían un 1% de sus ingresos totales).<br />

2. Tendrían derecho a tener un datafono y por las<br />

transacciones que hagan, no pagarían retención de<br />

fuente.<br />

3. Es un tributo alternativo y opcional<br />

4. Se unifican los pagos de impuesto de Renta e IVA<br />

5. Su base gravable es sobre la totalidad de sus<br />

ingresos<br />

6. Tarifa entre 16, 24 y 32 UVT<br />

7. El contribuyente tiene el beneficio de afiliarse a una<br />

caja de compensación<br />

8. Ahorro para la vejez y cobertura a Riesgos Laborales<br />

1. Business owners such as hairdressers, neighborhood stores<br />

and small markets will be able to choose between paying the<br />

income tax (currently 3% of their income) or receiving the<br />

Monotributo (which would be 1% of their total income).<br />

2. They would have the right to have a dataphone and for the<br />

transactions that they do, they would not pay source retention.<br />

3. It is an optional and optional tribute<br />

4. Income tax and VAT payments are unified 5. Your taxable<br />

base is on all of your income<br />

6. Rate between 16, 24 and 32 UVT<br />

7. The taxpayer has the benefit of joining a clearing house

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