GUIA DE ORIENTACION TRIBUTARIA
PARA LA DECLARACION DEL
IMPUESTO SOBRE LA RENTA POR LOS
PRODUCTORES DE CAFE
DIRECCION GENERAL DE IMPUESTOS INTERNOS
MARZO DE 2012 DIRECCION GENERAL DE IMPUESTOS INTERNOS.
GUIA DE ORIENTACION No. DG-002/2012.
INDICE
‘CONTE AGRE
T= OBIETO 7
T= FUNDAMENTO LEGAL 7
| li: AMBITO DE APLICACION 2
= CONTENIDO z
1 Ranias provenionies de aie 7 z
7 Rerias no gravadas pr contrbucion al Fondo de Emargencia pare eI Café (FEC) 2
‘5 Meiodos para COMPU Tos TOS por los produCOTES Ge cae z
37, Productares de cle qu no Tevan coniabiidad Formal 2
‘32. Producores Ge café que leven contabiidad fora 3
‘Dduccones para ls determinacin de la Renta Nola oimponiie 2
“Zi. Casios da Produion 0 Explotacin
“EE. Gostos para la Formac de Cafe
“E3_ ContibuGn para Twestgacion Cisnilica y Transferencia de Teenobgia
aplcsbe sa Cafclira(PROCAFE):
“TA. Ta de rela os Cotatos Ge exporacn
Liquor dal precio a producto eal 7
'Retenciones del impuesio sobre la Renta =
[7 Factores de proauecion pam por manzana cuivada de café 5
‘Were de Ta reas por la Adrinsracn Tibia 3
‘9, Ayuda en a elaboracon de dedlaracin y asistencia de informacién 3
= ALCANCE DE LA GUA DE ORIENTACION GUIA DE ORIENTACION N° 02/2012
ASUNTO: Guia de Orientacién tributaria
para la declaracién del
Impuesto sobre la Renta por
los productores de café.
|-OBJETO
La presente guia tiene por objeto brindar orientacién sobre aspectos tributarios
relacionados con la elaboracin de la deciaracién del Impuesto sobre la Renta que
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