Publicado D.O 47.627 del 18-02-2010
CIRCULAR No 0000006
11-02-2010
Dian
La Unidad Administrativa Especial Direccion de Impuestos y Aduanas Nacionales, con base en la informacion suministrada por la Superintendencia Financiera de Colombia, y
CONSIDERANDO:
Que mediante Decreto 366 del 28 de febrero de 1992, articulo 7, se adopto la tasa de cambio representativa del mercado, vigente al momento de la operacion, a 31 de diciembre o el ultimo dia del periodo, para los efectos del ajuste por diferencia en cambio de los activos y pasivos poseidos en moneda extranjera, certificada por la Superintendencia Financiera,
INFORMA:
La tasa de cambio representativa del mercado para el ano gravable 2009, certificada por la Superintendencia Financiera de Colombia:
ENERO |
FEBRERO |
MARZO |
|||
1 |
2.243,59 |
1 |
2.420,26 |
1 |
2.555,89 |
2 |
2.243,59 |
2 |
2.420,26 |
2 |
2.555,89 |
3 |
2.234,81 |
3 |
2.450,78 |
3 |
2.590,97 |
4 |
2.234,81 |
4 |
2.443,67 |
4 |
2.588,96 |
5 |
2.234,81 |
5 |
2.469,02 |
5 |
2.589,48 |
6 |
2.227,24 |
6 |
2.472,65 |
6 |
2.572,92 |
7 |
2.197,72 |
7 |
2.449,49 |
7 |
2.548,57 |
|
8 |
2.214,13 |
8 |
2.449,49 |
8 |
2.548,57 |
|
9 |
2.220,82 |
9 |
2.449,49 |
9 |
2.548,57 |
|
10 |
2.216,23 |
10 |
2.450,60 |
10 |
2.559,36 |
|
11 |
2.216,23 |
11 |
2.494,07 |
11 |
2.525,06 |
|
12 |
2.216,23 |
12 |
2.537,82 |
12 |
2.506,73 |
|
13 |
2.216,23 |
13 |
2.520,06 |
13 |
2.481,26 |
|
14 |
2.226,87 |
14 |
2.509,50 |
14 |
2.445,30 |
|
15 |
2.234,40 |
15 |
2.509,50 |
15 |
2.445,30 |
|
16 |
2.249,64 |
16 |
2.509,50 |
16 |
2.445,30 |
|
17 |
2.227,68 |
17 |
2.509,50 |
17 |
2.390,96 |
|
18 |
2.227,68 |
18 |
2.554,40 |
18 |
2.390,98 |
|
19 |
2.227,68 |
19 |
2.558,14 |
19 |
2.383,15 |
|
20 |
2.227,68 |
20 |
2.547,40 |
20 |
2.335,29 |
|
21 |
2.245,28 |
21 |
2.588,31 |
21 |
2.340,83 |
|
22 |
2.245,97 |
22 |
2.588,31 |
22 |
2.340,83 |
|
23 |
2.247,87 |
23 |
2.588,31 |
23 |
2.340,83 |
|
24 |
2.280,77 |
24 |
2.572,30 |
24 |
2.340,83 |
|
25 |
2.280,77 |
25 |
2.596,37 |
25 |
2.353,21 |
|
26 |
2.280,77 |
26 |
2.575,50 |
26 |
2.379,94 |
|
27 |
2.280,43 |
27 |
2.555,05 |
27 |
2.435,81 |
|
28 |
2.310,83 |
28 |
2.555,89 |
28 |
2.485,56 |
|
29 |
2.341,09 |
29 |
29 |
2.485,56 |
|
|
30 |
2.386,58 |
30 |
30 |
2.485,56 |
|
|
31 |
2.420,26 |
31 |
31 |
2.561,21 |
|
|
ABRIL |
MAYO |
JUNIO |
|||
|
1 |
2.544,24 |
1 |
2.288,64 |
1 |
2.140,66 |
|
2 |
2.534,99 |
2 |
2.288,64 |
2 |
2.109,42 |
|
3 |
2.451,72 |
3 |
2.288,64 |
3 |
2.077,02 |
|
4 |
2.422,71 |
4 |
2.288,64 |
4 |
2.073,55 |
|
5 |
2.422,71 |
5 |
2.272,55 |
5 |
2.072,00 |
|
6 |
2.422,71 |
6 |
2.256,99 |
6 |
2.063,10 |
|
7 |
2.408,42 |
7 |
2.233,50 |
7 |
2.063,10 |
|
8 |
2.416,63 |
8 |
2.208,98 |
8 |
2.063,10 |
|
9 |
2.388,11 |
9 |
2.210,35 |
9 |
2.091,10 |
|
10 |
2.388,11 |
10 |
2.210,35 |
10 |
2.060,18 |
|
11 |
2.388,11 |
11 |
2.210,35 |
11 |
2.042,19 |
|
12 |
2.388,11 |
12 |
2.220,92 |
12 |
2.026,17 |
|
13 |
2.388,11 |
13 |
2.221,40 |
13 |
2.015,40 |
|
14 |
2.392,22 |
14 |
2.257,36 |
14 |
2.015,40 |
|
15 |
2.394,27 |
15 |
2.251,53 |
15 |
2.015,40 |
|
16 |
2.380,69 |
16 |
2.252,80 |
16 |
2.015,40 |
|
17 |
2.344,98 |
17 |
2.252,80 |
17 |
2.014,91 |
|
18 |
2.343,34 |
18 |
2.252,80 |
18 |
2.071,29 |
|
19 |
2.343,34 |
19 |
2.255,22 |
19 |
2.074,72 |
|
20 |
2.343,34 |
20 |
2.221,27 |
20 |
2.108,20 |
|
21 |
2.376,38 |
21 |
2.196,21 |
21 |
2.108,20 |
|
22 |
2.338,60 |
22 |
2.206,60 |
22 |
2.108,20 |
|
23 |
2.318,83 |
23 |
2.201,44 |
23 |
2.108,20 |
|
24 |
2.300,74 |
24 |
2.201,44 |
24 |
2.165,00 |
|
25 |
2.283,20 |
25 |
2.201,44 |
25 |
2.158,72 |
|
26 |
2.283,20 |
26 |
2.201,44 |
26 |
2.188,50 |
|
27 |
2.283,20 |
27 |
2.213,89 |
27 |
2.158,67 |
|
28 |
2.325,02 |
28 |
2.208,89 |
28 |
2.158,67 |
|
29 |
2.332,47 |
29 |
2.190,45 |
29 |
2.158,67 |
|
30 |
2.289,73 |
30 |
2.140,66 |
30 |
2.158,67 |
31 |
|
31 |
2.140,66 |
31 |
|
|
JULIO |
AGOSTO |
SEPTIEMBRE |
|||
|
1 |
2.145,21 |
1 |
2.040,95 |
1 |
2.057,81 |
|
2 |
2.111,71 |
2 |
2.040,95 |
2 |
2.068,96 |
|
3 |
2.096,23 |
3 |
2.040,95 |
3 |
2.065,73 |
|
4 |
2.086,36 |
4 |
2.008,96 |
4 |
2.029,75 |
|
5 |
2.086,36 |
5 |
1.992,98 |
5 |
2.018,72 |
|
6 |
2.086,36 |
6 |
1.987,84 |
6 |
2.018,72 |
|
7 |
2.109,08 |
7 |
1.997,01 |
7 |
2.018,72 |
|
8 |
2.090,35 |
8 |
1.997,01 |
8 |
2.018,72 |
|
9 |
2.108,20 |
9 |
1.997,01 |
9 |
1.994,44 |
|
10 |
2.105,36 |
10 |
1.997,01 |
10 |
1.998,17 |
|
11 |
2.116,99 |
11 |
2.022,56 |
11 |
2.008,95 |
|
12 |
2.116,99 |
12 |
2.050,45 |
12 |
1.985,38 |
|
13 |
2.116,99 |
13 |
2.026,45 |
13 |
1.985,38 |
|
14 |
2.085,74 |
14 |
1.999,98 |
14 |
1.985,38 |
|
15 |
2.054,19 |
15 |
2.016,09 |
15 |
1.998,99 |
|
16 |
2.018,93 |
16 |
2.016,09 |
16 |
1.986,86 |
|
17 |
2.025,71 |
17 |
2.016,09 |
17 |
1.960,76 |
|
18 |
2.006,82 |
18 |
2.016,09 |
18 |
1.962,60 |
|
19 |
2.006,82 |
19 |
2.037,10 |
19 |
1.951,38 |
|
20 |
2.006,82 |
20 |
2.041,91 |
20 |
1.951,38 |
|
21 |
2.006,82 |
21 |
2.012,67 |
21 |
1.951,38 |
|
22 |
1.986,35 |
22 |
1.997,31 |
22 |
1.950,77 |
|
23 |
1.975,05 |
23 |
1.997,31 |
23 |
1.914,47 |
|
24 |
1.953,12 |
24 |
1.997,31 |
24 |
1.911,66 |
|
25 |
1.970,11 |
25 |
1.997,44 |
25 |
1.922,50 |
|
26 |
1.970,11 |
26 |
2.007,20 |
26 |
1.926,59 |
|
27 |
1.970,11 |
27 |
2.044,79 |
27 |
1.926,59 |
|
28 |
1.982,43 |
28 |
2.043,65 |
28 |
1.926,59 |
|
29 |
2.013,82 |
29 |
2.035,00 |
29 |
1.921,64 |
|
30 |
2.073,92 |
30 |
2.035,00 |
30 |
1.922,00 |
31 |
2043.37 |
31 |
2.035,00 |
|
|
|
OCTUBRE |
NOVIEMBRE |
DICIEMBRE |
|||
|
1 |
1.925,49 |
1 |
1.993,80 |
1 |
1.998,45 |
|
2 |
1.918,87 |
2 |
1.993,80 |
2 |
1.990,29 |
|
3 |
1.919,75 |
3 |
1.993,80 |
3 |
1.990,80 |
|
4 |
1.919,75 |
4 |
2.008,72 |
4 |
1.989,94 |
|
5 |
1.919,75 |
5 |
1.963,70 |
5 |
2.003,94 |
|
6 |
1.925,57 |
6 |
1.958,24 |
6 |
2.003,94 |
|
7 |
1.906,59 |
7 |
1.981,61 |
7 |
2.003,94 |
|
8 |
1.897,31 |
8 |
1.981,61 |
8 |
2.009,45 |
|
9 |
1.870,96 |
9 |
1.981,61 |
9 |
2.009,45 |
|
10 |
1.857,21 |
10 |
1.968,45 |
10 |
2.016,73 |
|
11 |
1.857,21 |
11 |
1.969,52 |
11 |
2.016,17 |
|
12 |
1.857,21 |
12 |
1.969,52 |
12 |
2.000,54 |
|
13 |
1.857,21 |
13 |
1.976,89 |
13 |
2.000,54 |
|
14 |
1.825,68 |
14 |
1.971,27 |
14 |
2.000,54 |
|
15 |
1.830,38 |
15 |
1.971,27 |
15 |
1.992,10 |
|
16 |
1.838,26 |
16 |
1.971,27 |
16 |
2.001,86 |
|
17 |
1.843,81 |
17 |
1.971,27 |
17 |
2.005,09 |
|
18 |
1.843,81 |
18 |
1.966,22 |
18 |
2.015,74 |
|
19 |
1.843,81 |
19 |
1.953,45 |
19 |
2.025,85 |
|
20 |
1.858,40 |
20 |
1.962,33 |
20 |
2.025,85 |
|
21 |
1.913,98 |
21 |
1.974,47 |
21 |
2.025,85 |
|
22 |
1.910,04 |
22 |
1.974,47 |
22 |
2.030,17 |
|
23 |
1.914,89 |
23 |
1.974,47 |
23 |
2.054,10 |
|
24 |
1.924,35 |
24 |
1.964,92 |
24 |
2.045,07 |
|
25 |
1.924,35 |
25 |
1.969,01 |
25 |
2.043,41 |
|
26 |
1.924,35 |
26 |
1.974,14 |
26 |
2.043,41 |
|
27 |
1.932,81 |
27 |
1.974,14 |
27 |
2.043,41 |
|
28 |
1.977,26 |
28 |
1.997,47 |
28 |
2.043,41 |
|
29 |
2.006,18 |
29 |
1.997,47 |
29 |
2.037,92 |
|
30 |
2.004,37 |
30 |
1.997,47 |
30 |
2.046,20 |
31 |
1993.80 |
31 |
|
31 |
2.044.23 |
El Director de Gestion de Aduanas Encargado de las funciones del Director General,
Bernardo Escobar Yaver.