CIRCULAR Nº 0022
( 06 MAR. 2006 )
La Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales, con base en los datos suministrados por la Superintendencia Financiera de Colombia y considerando:
Que mediante Decreto 366 del 28 de febrero de 1992, artículo 7º, se adoptó la tasa de cambio 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, certificada por la Superintendencia Bancaria, hoy Superintendencia Financiera de Colombia.
INFORMA:
La tasa de cambio representativa del mercado para el año gravable 2005, certificada por la Superintendencia Financiera de Colombia:
ENERO |
FEBRERO |
MARZO |
|||
1 |
2389.75 |
1 |
2,363.75 |
1 |
2,327.98 |
2 |
2389.75 |
2 |
2358.16 |
2 |
2,329.67 |
3 |
2389.75 |
3 |
2,364.13 |
3 |
2,333.65 |
4 |
2,338.84 |
4 |
2,365.08 |
4 |
2,333.70 |
5 |
2,315.45 |
5 |
2361.92 |
5 |
2,338.93 |
6 |
2,344.45 |
6 |
2361.92 |
6 |
2,338.93 |
7 |
2,386.67 |
7 |
2361.92 |
7 |
2,338.93 |
8 |
2,358.54 |
8 |
2,365.79 |
8 |
2,324.89 |
9 |
2,358.54 |
9 |
2364.16 |
9 |
2,325.69 |
10 |
2,358.54 |
10 |
2358.61 |
10 |
2,334.11 |
11 |
2,358.54 |
11 |
2,344.94 |
11 |
2,340.34 |
12 |
2,380.96 |
12 |
2,346.04 |
12 |
2,332.72 |
13 |
2,358.64 |
13 |
2,346.04 |
13 |
2,332.72 |
14 |
2,340.42 |
14 |
2,346.04 |
14 |
2,332.72 |
15 |
2,351.23 |
15 |
2338.27 |
15 |
2,346.71 |
16 |
2,351.23 |
16 |
2,330.62 |
16 |
2,362.36 |
17 |
2,351.23 |
17 |
2,331.70 |
17 |
2,386.47 |
18 |
2,351.23 |
18 |
2,327.45 |
18 |
2,374.46 |
19 |
2,371.77 |
19 |
2,318.12 |
19 |
2,371.43 |
20 |
2,363.69 |
20 |
2,318.12 |
20 |
2,371.43 |
ENERO |
FEBRERO |
MARZO |
|||
21 |
2,381.54 |
21 |
2,318.12 |
21 |
2,371.43 |
22 |
2,373.86 |
22 |
2,318.12 |
22 |
2,371.43 |
23 |
2,373.86 |
23 |
2,311.83 |
23 |
2,361.78 |
24 |
2,373.86 |
24 |
2,308.58 |
24 |
2,382.30 |
25 |
2,370.77 |
25 |
2,308.70 |
25 |
2,382.30 |
26 |
2,370.08 |
26 |
2,323.77 |
26 |
2,382.30 |
27 |
2,370.95 |
27 |
2,323.77 |
27 |
2,382.30 |
28 |
2,372.63 |
28 |
2,323.77 |
28 |
2,382.30 |
29 |
2,367.76 |
29 |
29 |
2,397.25 |
|
30 |
2,367.76 |
|
30 |
2,393.32 |
|
31 |
2,367.76 |
|
31 |
2,376.48 |
|
|
|
|
|||
ABRIL |
MAYO |
JUNIO |
|||
1 |
2,363.23 |
1 |
2,348.32 |
1 |
2,338.89 |
2 |
2,365.98 |
2 |
2,348.32 |
2 |
2,339.67 |
3 |
2,365.98 |
3 |
2,349.59 |
3 |
2,336.65 |
4 |
2,365.98 |
4 |
2,345.45 |
4 |
2,330.93 |
5 |
2,374.47 |
5 |
2,337.08 |
5 |
2,330.93 |
6 |
2,369.67 |
6 |
2,338.44 |
6 |
2,330.93 |
7 |
2,362.28 |
7 |
2,339.06 |
7 |
2,330.93 |
8 |
2,353.16 |
8 |
2,339.06 |
8 |
2,331.38 |
9 |
2,349.80 |
9 |
2,339.06 |
9 |
2,347.83 |
10 |
2,349.80 |
10 |
2,339.06 |
10 |
2,361.41 |
11 |
2,349.80 |
11 |
2,339.77 |
11 |
2,349.17 |
12 |
2,331.95 |
12 |
2,340.99 |
12 |
2,349.17 |
13 |
2,335.40 |
13 |
2,344.00 |
13 |
2,349.17 |
14 |
2,328.74 |
14 |
2,348.69 |
14 |
2,345.60 |
15 |
2,346.09 |
15 |
2,348.69 |
15 |
2,334.27 |
16 |
2,363.96 |
16 |
2,348.69 |
16 |
2,330.33 |
17 |
2,363.96 |
17 |
2,347.25 |
17 |
2,326.43 |
18 |
2,363.96 |
18 |
2,341.72 |
18 |
2,322.05 |
19 |
2,363.30 |
19 |
2,339.44 |
19 |
2,322.05 |
20 |
2,355.64 |
20 |
2,336.99 |
20 |
2,322.05 |
21 |
2,344.45 |
21 |
2,337.00 |
21 |
2,319.11 |
22 |
2,336.35 |
22 |
2,337.00 |
22 |
2,314.89 |
23 |
2,336.25 |
23 |
2,337.00 |
23 |
2,316.45 |
24 |
2,336.25 |
24 |
2,329.05 |
24 |
2,319.27 |
25 |
2,336.25 |
25 |
2,328.69 |
25 |
2,320.29 |
26 |
2,343.97 |
26 |
2,329.35 |
26 |
2,320.29 |
27 |
2,342.56 |
27 |
2,330.79 |
27 |
2,320.29 |
28 |
2,338.07 |
28 |
2,332.79 |
28 |
2,323.19 |
29 |
2,344.87 |
29 |
2,332.79 |
29 |
2,327.90 |
30 |
2,348.32 |
30 |
2,332.79 |
30 |
2,331.81 |
|
31 |
2,332.79 |
|
||
|
|
|
|||
JULIO |
AGOSTO |
SEPTIEMBRE |
|||
1 |
2,324.22 |
1 |
2,308.49 |
1 |
2,302.78 |
2 |
2,324.69 |
2 |
2,308.42 |
2 |
2,298.85 |
3 |
2,324.69 |
3 |
2,305.95 |
3 |
2,295.31 |
4 |
2,324.69 |
4 |
2,306.51 |
4 |
2,295.31 |
5 |
2,324.69 |
5 |
2,307.40 |
5 |
2,295.31 |
6 |
2,338.17 |
6 |
2,307.69 |
6 |
2,295.31 |
7 |
2,338.86 |
7 |
2,307.69 |
7 |
2,286.61 |
8 |
2,332.70 |
8 |
2,307.69 |
8 |
2,279.95 |
9 |
2,330.72 |
9 |
2,308.30 |
9 |
2,289.30 |
10 |
2,330.72 |
10 |
2,305.63 |
10 |
2,305.09 |
11 |
2,330.72 |
11 |
2,299.75 |
11 |
2,305.09 |
12 |
2,324.37 |
12 |
2,313.52 |
12 |
2,305.09 |
13 |
2,323.08 |
13 |
2,308.38 |
13 |
2,306.71 |
14 |
2,326.09 |
14 |
2,308.38 |
14 |
2,295.02 |
15 |
2,329.40 |
15 |
2,308.38 |
15 |
2,290.02 |
16 |
2,332.07 |
16 |
2,308.38 |
16 |
2,299.82 |
17 |
2,332.07 |
17 |
2,301.74 |
17 |
2,301.99 |
18 |
2,332.07 |
18 |
2,303.20 |
18 |
2,301.99 |
19 |
2,320.26 |
19 |
2,307.45 |
19 |
2,301.99 |
20 |
2,312.73 |
20 |
2,309.83 |
20 |
2,295.57 |
21 |
2,312.73 |
21 |
2,309.83 |
21 |
2,300.58 |
22 |
2,312.82 |
22 |
2,309.83 |
22 |
2,291.05 |
23 |
2,316.42 |
23 |
2,304.26 |
23 |
2,292.59 |
24 |
2,316.42 |
24 |
2,302.59 |
24 |
2,290.03 |
25 |
2,316.42 |
25 |
2,305.05 |
25 |
2,290.03 |
26 |
2,315.39 |
26 |
2,305.87 |
26 |
2,290.03 |
27 |
2,316.93 |
27 |
2,306.71 |
27 |
2,289.18 |
28 |
2,313.84 |
28 |
2,306.71 |
28 |
2,290.74 |
29 |
2,311.43 |
29 |
2,306.71 |
29 |
2,293.29 |
30 |
2,308.49 |
30 |
2,305.15 |
30 |
2,289.61 |
31 |
2,308.49 |
31 |
2304.30 |
|
|
|
|
|
|||
OCTUBRE |
NOVIEMBRE |
DICIEMBRE |
|||
|
|
|
|||
1 |
2,288.22 |
1 |
2,287.51 |
1 |
2,274.71 |
2 |
2,288.22 |
2 |
2,285.83 |
2 |
2,272.95 |
3 |
2,288.22 |
3 |
2,285.24 |
3 |
2,274.39 |
4 |
2,289.13 |
4 |
2,283.78 |
4 |
2,274.39 |
5 |
2,289.79 |
5 |
2,282.76 |
5 |
2,274.39 |
6 |
2,294.12 |
6 |
2,282.76 |
6 |
2,274.10 |
7 |
2,302.79 |
7 |
2,282.76 |
7 |
2,274.19 |
8 |
2,303.01 |
8 |
2,282.76 |
8 |
2,274.06 |
9 |
2,303.01 |
9 |
2,282.67 |
9 |
2,274.06 |
OCTUBRE |
NOVIEMBRE |
DICIEMBRE |
|||
|
|
|
|||
10 |
2,303.01 |
10 |
2,280.94 |
10 |
2,275.09 |
11 |
2,303.01 |
11 |
2,280.19 |
11 |
2,275.09 |
12 |
2,299.94 |
12 |
2,280.19 |
12 |
2,275.09 |
13 |
2,299.47 |
13 |
2,280.19 |
13 |
2,275.47 |
14 |
2,298.99 |
14 |
2,280.19 |
14 |
2,275.33 |
15 |
2.294.75 |
15 |
2,280.19 |
15 |
2,275.45 |
16 |
2.294.75 |
16 |
2,280.43 |
16 |
2,276.70 |
17 |
2.294.75 |
17 |
2,278.23 |
17 |
2,277.85 |
18 |
2.294.75 |
18 |
2,277.99 |
18 |
2,277.85 |
19 |
2,288.69 |
19 |
2,277.73 |
19 |
2,277.85 |
20 |
2,283.96 |
20 |
2,277.73 |
20 |
2,286.83 |
21 |
2,289.15 |
21 |
2,277.73 |
21 |
2,286.46 |
22 |
2,288.69 |
22 |
2,276.64 |
22 |
2,285.61 |
23 |
2,288.69 |
23 |
2,278.48 |
23 |
2,283.47 |
24 |
2,288.69 |
24 |
2,277.92 |
24 |
2,282.36 |
25 |
2,285.37 |
25 |
2,277.92 |
25 |
2,282.36 |
26 |
2,284.05 |
26 |
2,275.40 |
26 |
2,282.36 |
27 |
2,288.52 |
27 |
2,275.40 |
27 |
2,282.36 |
28 |
2,289.87 |
28 |
2,275.40 |
28 |
2,283.11 |
29 |
2,289.57 |
29 |
2,273.08 |
29 |
2,282.35 |
30 |
2,289.57 |
30 |
2,274.04 |
30 |
2,284.22 |
31 |
2,289.57 |
31 |
2,284.22 |
OSCAR FRANCO CHARRY
Director General