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El Gobierno
Nacional, mediante el Decreto 393 de 2002 estableció los
derechos por registro y renovación de la matrícula mercantil,
establecimientos de comercio, sucursales o agencias, derechos de
cancelaciones y mutaciones y derechos por inscripción de
libros y documentos, así como el valor del formulario y los
certificados expedidos por las Cámaras.
La matricula de
los comerciantes o su renovación en el registro público
mercantil, causará anualmente los siguientes derechos
liquidados de acuerdo al monto de sus activos:
|
| |
|
RANGO
DE ACTIVOS |
RANGO DE ACTIVOS |
TARIFA |
TARIFA
|
|
En
salarios mínimos |
En pesos |
%
S,M.M.L.V |
EN $ |
|
Mayor a |
Menor o
igual |
Mayor a |
Menor o
igual |
|
|
|
0 |
2 |
. 0
|
923,000 |
5.24 |
$24,000 |
|
2 |
4 |
923,000 |
1,846,000 |
7.34 |
$34,000 |
|
4 |
5 |
1,846,000 |
2,307,500 |
9.79 |
$45,000 |
|
5 |
7 |
2,307,500 |
3,230,500 |
10.84 |
$50,000 |
|
7 |
9 |
3,230,500 |
4,153,500 |
12.94 |
$60,000 |
|
9 |
11 |
4,153,500 |
5,076,500 |
14.68 |
$68,000 |
|
11 |
12 |
5,076,500 |
5,538,000 |
16.08 |
$74,000 |
|
12 |
14 |
5,538,000 |
6,461,000 |
17.83 |
$82,000 |
|
14 |
16 |
6,461,000 |
7,384,000 |
20.28 |
$94,000 |
|
16 |
18 |
7,384,000 |
8,307,000 |
22.38 |
$103,000 |
|
18 |
19 |
8,307,000 |
8,768,500 |
23.78 |
$110,000 |
|
19 |
21 |
8,768,500 |
9,691,500 |
25.52 |
$118,000 |
|
21 |
23 |
9,691,500 |
10,614,500 |
26.92 |
$124,000 |
|
23 |
25 |
10,614,500 |
11,537,500 |
28.67 |
$132,000 |
|
25 |
26 |
11,537,500 |
11,999,000 |
30.77 |
$142,000 |
|
26 |
28 |
11,999,000 |
12,922,000 |
31.82 |
$147,000 |
|
28 |
30 |
12,922,000 |
13,845,000 |
33.57 |
$155,000 |
|
30 |
31 |
13,845,000 |
14,306,500 |
35.66 |
$165,000 |
|
31 |
33 |
14,306,500 |
15,229,500 |
37.41 |
$173,000 |
|
33 |
35 |
15,229,500 |
16,152,500 |
38.81 |
$179,000 |
|
35 |
52 |
16,152,500 |
23,998,000 |
45.45 |
$210,000 |
|
52 |
70 |
23,998,000 |
32,305,000 |
54.54 |
$252,000 |
|
70 |
87 |
32,305,000 |
40,150,500 |
63.99 |
$295,000 |
|
87 |
105 |
40,150,500 |
48,457,500 |
73.43 |
$339,000 |
|
105 |
123 |
48,457,500 |
56,764,500 |
83.57 |
$386,000 |
|
123 |
140 |
56,764,500 |
64,610,000 |
93.01 |
$429,000 |
|
140 |
158 |
64,610,000 |
72,917,000 |
103.15 |
$476,000 |
|
158 |
175 |
72,917,000 |
80,762,500 |
113.29 |
$523,000 |
|
175 |
192 |
80,762,500 |
88,608,000 |
131.47 |
$607,000 |
|
192 |
210 |
88,608,000 |
96,915,000 |
133.92 |
$618,000 |
|
210 |
228 |
96,915,000 |
105,222,000 |
136.36 |
$629,000 |
|
228 |
245 |
105,222,000 |
113,067,500 |
138.81 |
$641,000 |
|
245 |
262 |
113,067,500 |
120,913,000 |
141.61 |
$654,000 |
|
262 |
280 |
120,913,000 |
129,220,000 |
143.71 |
$663,000 |
|
280 |
297 |
129,220,000 |
137,065,500 |
146.50 |
$676,000 |
|
297 |
316 |
137,065,500 |
145,834,000 |
148.95 |
$687,000 |
|
316 |
332 |
145,834,000 |
153,218,000 |
151.05 |
$697,000 |
|
332 |
350 |
153,218,000 |
161,525,000 |
154.20 |
$712,000 |
|
350 |
524 |
161,525,000 |
241,826,000 |
159.44 |
$736,000 |
|
524 |
700 |
241,826,000 |
323,050,000 |
166.08 |
$766,000 |
|
700 |
875 |
323,050,000 |
403,812,500 |
171.33 |
$791,000 |
|
875 |
1,050 |
403,812,500 |
484,575,000 |
175.52 |
$810,000 |
|
1,050 |
1,224 |
484,575,000 |
564,876,000 |
179.02 |
$826,000 |
|
1,224 |
1,399 |
564,876,000 |
645,638,500 |
181.82 |
$839,000 |
|
1,399 |
1,574 |
645,638,500 |
726,401,000 |
183.92 |
$849,000 |
|
1,574 |
1,748 |
726,401,000 |
806,702,000 |
186.01 |
$858,000 |
|
1,748 |
2,098 |
806,702,000 |
968,227,000 |
188.46 |
$870,000 |
|
2,098 |
2,448 |
968,227,000 |
1,129,752,000 |
191.26 |
$883,000 |
|
2,448 |
2,797 |
1,129,752,000 |
1,290,815,500 |
193.36 |
$892,000 |
|
2,797 |
3,147 |
1,290,815,500 |
1,452,340,500 |
194.75 |
$899,000 |
|
3,147 |
3,497 |
1,452,340,500 |
1,613,865,500 |
196.85 |
$908,000 |
|
3,497 |
5,245 |
1,613,865,500 |
2,420,567,500 |
200.35 |
$925,000 |
|
5,245 |
6,993 |
2,420,567,500 |
3,227,269,500 |
205.94 |
$950,000 |
|
6,993 |
8,741 |
3,227,269,500 |
4,033,971,500 |
212.94 |
$983,000 |
|
8,741 |
10,490 |
4,033,971,500 |
4,841,135,000 |
218.88 |
$1,010,000 |
|
10,490 |
12,238 |
4,841,135,000 |
5,647,837,000 |
220.98 |
$1,020,000 |
|
12,238 |
13,986 |
5,647,837,000 |
6,454,539,000 |
223.78 |
$1,033,000 |
|
13,986 |
15,734 |
6,454,539,000 |
7,261,241,000 |
226.92 |
$1,047,000 |
|
15,734 |
17,483 |
7,261,241,000 |
8,068,404,500 |
231.47 |
$1,068,000 |
|
17,483 |
34,965 |
8,068,404,500 |
16,136,347,500 |
244.06 |
$1,126,000 |
|
34,965 |
69,930 |
16,136,347,500 |
32,272,695,000 |
245.10 |
$1,131,000 |
|
69,930 |
104,895 |
32,272,695,000 |
48,409,042,500 |
246.15 |
$1,136,000 |
|
104,895 |
139,860 |
48,409,042,500 |
64,545,390,000 |
246.85 |
$1,139,000 |
|
139,860 |
174,825 |
64,545,390,000 |
80,681,737,500 |
247.55 |
$1,142,000 |
|
174,825 |
349,650 |
80,681,737,500 |
161,363,475,000 |
248.25 |
$1,146,000 |
|
349,650 |
699,300 |
161,363,475,000 |
322,726,950,000 |
251.05 |
$1,159,000 |
|
699,300 |
874,125 |
322,726,950,000 |
403,408,687,500 |
256.99 |
$1,186,000 |
|
874,125 |
En
Adelante |
403,408,687,500 |
En
adelante |
259.79 |
$1,199,000 |
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