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CIRCULAR 00006
(21 de Enero de 2003)
La Unidad Administrativa Especial Dirección de Impuestos y Aduanas
Nacionales, con base en los datos suministrados por la Superintendencia
Bancaria y el Banco de la República y considerando:
Que mediante Decreto 366 del 28 de Febrero de 1992, en su artículo
7 se adoptó como tasa de cambio para efectos tributarios, la
tasa representativa del mercado vigente al momento de la operación,
a 31 de diciembre, o el último día del período, para los efectos
del ajuste por diferencia en cambio de los activos y pasivos
poseídos en moneda extranjera a dicha fecha certificada por
la Superintendencia Bancaria.
INFORMA
Tasa de cambio representativa del mercado por el año 2002, para
efectos tributarios:
La tasa de cambio representativa del mercado certificada por
la Superintendencia Bancaria por el período comprendido entre
el 1º. de enero y el 31 de diciembre de 2002 corresponde a:
|
ENERO |
FEBRERO |
MARZO |
|||
|
01 |
2.291.18 |
01 |
2.265.99 |
01 |
2.306.45 |
|
02 |
2.291.18 |
02 |
2.267.33 |
02 |
2.306.33 |
|
03 |
2.289.42 |
03 |
2.267.33 |
03 |
2.306.33 |
|
04 |
2.289.91 |
04 |
2.267.33 |
04 |
2.306.33 |
|
05 |
2.295.59 |
05 |
2.266.61 |
05 |
2.299.15 |
|
06 |
2.295.59 |
06 |
2.259.81 |
06 |
2.293.6 |
|
07 |
2.295.59 |
07 |
2.254.98 |
07 |
2.290 |
|
08 |
2.295.59 |
08 |
2.260.17 |
08 |
2.289.83 |
|
09 |
2.306.31 |
09 |
2.272.76 |
09 |
2.283.83 |
|
10 |
2.306.35 |
10 |
2.272.76 |
10 |
2.283.83 |
|
11 |
2.311.57 |
11 |
2.272.76 |
11 |
2.283.83 |
|
12 |
2.304.54 |
12 |
2.283.14 |
12 |
2.269.88 |
|
13 |
2.304.54 |
13 |
2.290.19 |
13 |
2.269.17 |
|
14 |
2.304.54 |
14 |
2.309.27 |
14 |
2.270.66 |
|
15 |
2.297.31 |
15 |
2.312.03 |
15 |
2.272.27 |
|
16 |
2.280.73 |
16 |
2.288.54 |
16 |
2.278.56 |
|
17 |
2.265.66 |
17 |
2.288.54 |
17 |
2.278.56 |
|
18 |
2.265.01 |
18 |
2.288.54 |
18 |
2.278.56 |
|
19 |
2.269.76 |
19 |
2.288.98 |
19 |
2.282.25 |
|
20 |
2.269.76 |
20 |
2.280.98 |
20 |
2.274.53 |
|
21 |
2.269.76 |
21 |
2.282.94 |
21 |
2.279.60 |
|
22 |
2.259.24 |
22 |
2.309.45 |
22 |
2.280.00 |
|
23 |
2.247.29 |
23 |
2.307.75 |
23 |
2.274.47 |
|
24 |
2.239.92 |
24 |
2.307.75 |
24 |
2.274.47 |
|
25 |
2.231.98 |
25 |
2.307.75 |
25 |
2.274.47 |
|
26 |
2.242.67 |
26 |
2.310.21 |
26 |
2.274.47 |
|
27 |
2.242.67 |
27 |
2.313.13 |
27 |
2.261.37 |
|
28 |
2.242.67 |
28 |
2.309.82 |
28 |
2.261.23 |
|
29 |
2.252.37 |
|
|
29 |
2.261.23 |
|
30 |
2.262.45 |
|
|
30 |
2.261.23 |
|
31 |
2.264.82 |
|
|
31 |
2.261.23 |
|
ABRIL |
MAYO |
JUNIO |
|||
|
01 |
2.261.23 |
01 |
2.275.43 |
01 |
2.321.68 |
|
02 |
2.264.57 |
02 |
2.275.43 |
02 |
2.321.68 |
|
03 |
2.257.16 |
03 |
2.279.56 |
03 |
2.321.68 |
|
04 |
2.267.99 |
04 |
2.286.39 |
04 |
2.321.68 |
|
05 |
2.269.35 |
05 |
2.286.39 |
05 |
2.324.54 |
|
06 |
2.263.03 |
06 |
2.286.39 |
06 |
2.331.69 |
|
07 |
2.263.03 |
07 |
2.285.64 |
07 |
2.335.30 |
|
08 |
2.263.03 |
08 |
2.286.60 |
08 |
2.336.11 |
|
09 |
2.255.02 |
09 |
2.284.93 |
09 |
2.336.11 |
|
10 |
2.254.45 |
10 |
2.289.17 |
10 |
2.336.11 |
|
11 |
2.257.78 |
11 |
2.292.00 |
11 |
2.336.11 |
|
12 |
2.261.66 |
12 |
2.292.00 |
12 |
2.340.36 |
|
13 |
2.264.98 |
13 |
2.292.00 |
13 |
2.347.68 |
|
14 |
2.264.98 |
14 |
2.292.00 |
14 |
2.357.14 |
|
15 |
2.264.98 |
15 |
2.293.00 |
15 |
2.369.12 |
|
16 |
2.266.92 |
16 |
2.300.02 |
16 |
2.369.12 |
|
17 |
2.262.56 |
17 |
2.314.21 |
17 |
2.369.12 |
|
18 |
2.261.12 |
18 |
2.332.68 |
18 |
2.379.92 |
|
19 |
2.256.66 |
19 |
2.332.68 |
19 |
2.383.31 |
|
20 |
2.260.90 |
20 |
2.332.68 |
20 |
2.393.87 |
|
21 |
2.260.90 |
21 |
2.350.20 |
21 |
2.391.65 |
|
22 |
2.260.90 |
22 |
2.363.28 |
22 |
2.384.22 |
|
23 |
2.259.88 |
23 |
2.349.80 |
23 |
2.384.22 |
|
24 |
2.263.68 |
24 |
2.338.55 |
24 |
2.384.22 |
|
25 |
2.265.70 |
25 |
2.331.07 |
25 |
2.383.41 |
|
26 |
2.267.40 |
26 |
2.331.07 |
26 |
2.386.18 |
|
27 |
2.270.92 |
27 |
2.331.07 |
27 |
2.392.13 |
|
28 |
2.270.92 |
28 |
2.309.85 |
28 |
2.398.14 |
|
29 |
2.270.92 |
29 |
2.314.30 |
29 |
2.398.82 |
|
30 |
2.275.35 |
30 |
2.317.12 |
30 |
2.398.82 |
|
|
|
31 |
2.321.16 |
|
|
|
JULIO |
AGOSTO |
SEPTIEMBRE |
|||
|
01 |
2.398.82 |
01 |
2.636.30 |
01 |
2.703.55 |
|
02 |
2.398.82 |
02 |
2.640.35 |
02 |
2.703.55 |
|
03 |
2.410.54 |
03 |
2.643.03 |
03 |
2.679.51 |
|
04 |
2.425.42 |
04 |
2.643.03 |
04 |
2.677.39 |
|
05 |
2.426.40 |
05 |
2.643.03 |
05 |
2.694.51 |
|
06 |
2.434.32 |
06 |
2.663.81 |
06 |
2.714.77 |
|
07 |
2.434.32 |
07 |
2.670.61 |
07 |
2.712.14 |
|
08 |
2.434.32 |
08 |
2.670.61 |
08 |
2.712.14 |
|
09 |
2.457.39 |
09 |
2.649.32 |
09 |
2.712.14 |
|
10 |
2.462.18 |
10 |
2.568.80 |
10 |
2.703.63 |
|
11 |
2.482.21 |
11 |
2.568.80 |
11 |
2.707.58 |
|
12 |
2.506.84 |
12 |
2.568.80 |
12 |
2.718.85 |
|
13 |
2.513.99 |
13 |
2.595.80 |
13 |
2.730.91 |
|
14 |
2.513.99 |
14 |
2.657.98 |
14 |
2.741.29 |
|
15 |
2.513.99 |
15 |
2.635.87 |
15 |
2.741.29 |
|
16 |
2.507.21 |
16 |
2.648.77 |
16 |
2.741.29 |
|
17 |
2.499.92 |
17 |
2.663.61 |
17 |
2.758.95 |
|
18 |
2.524.76 |
18 |
2.663.61 |
18 |
2.783.44 |
|
19 |
2.538.47 |
19 |
2.663.61 |
19 |
2.785.81 |
|
20 |
2.529.57 |
20 |
2.663.61 |
20 |
2.789.01 |
|
21 |
2.529.57 |
21 |
2.620.91 |
21 |
2.815.05 |
|
22 |
2.529.57 |
22 |
2.626.17 |
22 |
2.815.05 |
|
23 |
2.517.42 |
23 |
2.652.96 |
23 |
2.815.05 |
|
24 |
2.539.00 |
24 |
2.643.37 |
24 |
2.793.36 |
|
25 |
2.572.42 |
25 |
2.643.37 |
25 |
2.810.46 |
|
26 |
2.580.15 |
26 |
2.643.37 |
26 |
2.802.32 |
|
27 |
2.596.26 |
27 |
2.653.29 |
27 |
2.825.32 |
|
28 |
2.596.26 |
28 |
2.672.25 |
28 |
2.828.08 |
|
29 |
2.596.26 |
29 |
2.688.64 |
29 |
2.828.08 |
|
30 |
2.599.57 |
30 |
2.712.46 |
30 |
2.828.08 |
|
31 |
2.625.06 |
31 |
2.703.55 |
|
|
|
OCTUBRE |
NOVIEMBRE |
DICIEMBRE |
|||
|
01 |
2.850.65 |
01 |
2.778.60 |
01 |
2.784.21 |
|
02 |
2.885.48 |
02 |
2.778.47 |
02 |
2.784.21 |
|
03 |
2.888.23 |
03 |
2.778.47 |
03 |
2.812.94 |
|
04 |
2.881.78 |
04 |
2.778.47 |
04 |
2.826.10 |
|
05 |
2.876.40 |
05 |
2.778.47 |
05 |
2.806.63 |
|
06 |
2.876.40 |
06 |
2.774.58 |
06 |
2.788.72 |
|
07 |
2.876.40 |
07 |
2.761.99 |
07 |
2.782.40 |
|
08 |
2.869.73 |
08 |
2.743.00 |
08 |
2.782.40 |
|
09 |
2.850.98 |
09 |
2.743.92 |
09 |
2.782.40 |
|
10 |
2.854.04 |
10 |
2.743.92 |
10 |
2.815.00 |
|
11 |
2.870.63 |
11 |
2.743.92 |
11 |
2.816.42 |
|
12 |
2.861.16 |
12 |
2.743.92 |
12 |
2.801.01 |
|
13 |
2.861.16 |
13 |
2.727.05 |
13 |
2.793.16 |
|
14 |
2.861.16 |
14 |
2.717.89 |
14 |
2.808.16 |
|
15 |
2.861.16 |
15 |
2.724.04 |
15 |
2.808.16 |
|
16 |
2.852.99 |
16 |
2.703.75 |
16 |
2.808.16 |
|
17 |
2.857.13 |
17 |
2.703.75 |
17 |
2.807.61 |
|
18 |
2.853.90 |
18 |
2.703.75 |
18 |
2.805.55 |
|
19 |
2.836.34 |
19 |
2.679.96 |
19 |
2.818.81 |
|
20 |
2.836.34 |
20 |
2.683.04 |
20 |
2.818.54 |
|
21 |
2.836.34 |
21 |
2.671.70 |
21 |
2.814.71 |
|
22 |
2.791.46 |
22 |
2.666.41 |
22 |
2.814.71 |
|
23 |
2.758.76 |
23 |
2.687.25 |
23 |
2.814.71 |
|
24 |
2.744.32 |
24 |
2.687.25 |
24 |
2.826.04 |
|
25 |
2.747.07 |
25 |
2.687.25 |
25 |
2.823.95 |
|
26 |
2.755.69 |
26 |
2.716.95 |
26 |
2.823.95 |
|
27 |
2.755.69 |
27 |
2.735.04 |
27 |
2.843.57 |
|
28 |
2.755.69 |
28 |
2.754.67 |
28 |
2.854.29 |
|
29 |
2.770.73 |
29 |
2.758.28 |
29 |
2.854.29 |
|
30 |
2.781.72 |
30 |
2.784.21 |
30 |
2.854.29 |
|
31 |
2.773.73 |
|
|
31 |
2.864.79 |
MARIO ALEJANDRO ARANGUREN RINCON
Fundada en el año 2000 con la misión de “elevar el nivel profesional del Contador Público”
