Impuestos PanamA

Gnfnrh`mlhlns ln `h \rmkuthimùf nf Shfhaè Shfhaè

Ynptmnakrn ;389

Idftnfmld   Ahtrmz ln Mapunstd, \hshs, Grhvèanfns y Idftrmkuimdfns Idftrmkuim dfns

;

[ngmstrd ßfmid ln Idftrmkuynftns

2

Mapunstd Ydkrn `h [nfth

:

Mapunstd ln Hvmsd ln Dpnrhimùf

8>

Mapunstd ln Lmvmlnflds y Idap`nanfthrmd

87

M\KAY

;3

[nanshs

;<

Idfvnfmds phrh Nvmthr @h Ldk`n Mapdsmimùf

;7

Ihoh ln Yngurd Ydimh`

;=

Mapunstd Aufmimph`

9;

8

Ahtrmz ln mapunstds, thshs, grhvèanfns y idftrmkuimdfns

Ahtrmz ln mapunstds   

Mapunstd

(*) Mapunstd Ydkrn `h [nfth

Snrádlds Bmsih`ns

\hrmbh

 H phrtmr ln` 8 ln nfnrd ln ;383

93%(*)

 H phrtmr ln` 8 ln nfnrd ln ;38;

;7.>3%

 H phrtmr ln` 8 ln nfnrd ln ;38<

;>%

Mapunstd ln Lmvmlnfld

83%

Hln`hftd ln` Mapunstd ln lmvmlnfld (Mapunstd Idap`nanfthrmd)

% ;% ihpmth` ln `h naprnsh. Aáfmad K/.833.33 Aèxmad K/.23,333.33

9

Bnijh ln Shgd

 Hrtáiu`d = ln `h @ny : ln ;383 (adlmbmih n` hrtáiu`d 2== ln` I.B.)  Hrtáiu`d 28 ln` L.N. =: ln ;383

;7.>3%

Mapunstd Nstmahld  H phrtmr ln` 8 ln nfnrd ln ;38<

Bdrah ln Shgd

8 sd`h phrtmlh

98 ln ahrzd

 Hrtáiu`d > ln `h @ny >; ln ;38; adlmbmih , @ny : ln ;383  Hrtáiu`d 2= ln `h @ny : ln ;383 (adlmbmih n` hrtáiu`d 833< ln` I.B.)

Ahtrmz ln mapunstds  Mapunstd   Mapunstd

  Mapunstd ln Mfaunk`n   Mfaunk`n

Snrádlds Bmsih`ns  s 

\hrmbh   \hrmbh \hrmbh Srdgrnsmvh Idakmfhlh? 8.7>% nxinlnftn ln K/.93,333 jhsth K/.>3,333.33 5 8.=>% nxinlnftn ln K/.>3,333 jhsth K/.7>,333.33 ;.83% sdkrn `h khsn mapdfmk`n mapdfmk`n nxinlnftn h K/.7>,333.33 Yn nftmnfln pdr khsn mapdfmk`n `h suah ln` vh`dr ln` tnrrnfd y `h anodrh idfstrumlh \hrmbh H`tnrfhtmvh? 3.7>% nxinlnftn ln K/.93,333 jhsth K/.833,333.33 8% sdkrn `h khsn mapdfmk`n nxinlnftn nxinlnftn h K/.833,333. K/.833,333.33 33

BdrahlnShgd  Shgd  8 phrtmlh  phrtmlh 

M\KAY   M\KAY

idfstn uf hitd, idftrhtd u dk`mghimùf pdr `h suah ln lmnz kh`kdhs, qun fd tnfgh mapunstd nspnimh` nf nstn ihpátu`d y vnrsn sdkrn hsuftd d fngdimd suontd h funstrh ourmslmiimùf pdr ihlh $833.33 d brhiimùf ln imnftd ln vh`dr nxprnshld nf n` ldiuanftd

98 ln hgdstd

9 phrtmlh

98 ln lmimnakrn

7%

Anfsuh` (8> láhs) anfsuh`

Khsn@ngh`  @ngh` 

93 ln hkrm`  hkrm` 

; phrtmlh

Lnknrè nsthaphrsn pdr aèqumfh brhfqunhldrh d lni`hrhimùf  ourhlh ln tmakrns tmakrns pdr vh`dr vh`dr ln ($3.83) tdld ldiuanftd nf qun sn Mapunstd   ln \makrn  \makrn

BnijhlnShgd  Shgd 

ih`nflhrmds smgumnftns h` ans hftnrmdr

 Hrtáiu`d 7 ln `h @ny : ln ;383 (adlmbmih n` hrtáiu`d =27 ln` I.B.)

anfsuh`

Anfsuh` (8> láhs) ih`nflhrmds smgumnftns h` ans hftnrmdr

8 sd`h phrtmlh

83 láhs smgumnftns h  Hrtáiu`d 2=< `h bnijh ln y 799 I.B. rntnfimùf

 Hrtáiu`d 83>7-R I.B.

8;.> %

(**) Mapunstd ln [nansh  [nansh 

(*) @h naprnsh tmnfn nsth thrmbh lnkmld h `h hitmvmlhl ln Gnfnrhldrh N`íitrmih, th` idad `d nsthk`nin n` Hrtáiu`d = ln `h @ny : ln ;383 (**) Mapunstd ln rnansh? @h khsn mapdfmk`n phrh nstn mapunstd sn lmvmln hsá? Jdfdrhrmds, h`qum`nrns, h`qum`nrns, rngh`áhs >3% ln `h ihftmlhl rnanshlh pdr `h thrmbh nsthk`niml nsthk`nimlh h nf n` hrtáiu`d 2== d 733 ln` I.B. Mftnrnsns pdr prísthads d bmfhfimnrds mftnrfhimdfh`ns mftnrfhimdfh`ns >3% pdr `h thrmbh 2%  2%   <