Circular 000012 - 2012 DIAN

CIRCULAR NÚMERO 000012
(22 FEB 2012)

LA UNIDAD ADMINISTRATIVA ESPECIAL
DIRECCION DE IMPUESTOS Y ADUANAS NACIONALES

Con base en la información suministrada por la Superintendencia Financiera de Colombia, y

CONSIDERANDO

Que mediante Decreto 366 del 28 de febrero de 1992, artículo 7, 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 Financiera.

INFORMA

La tasa de cambio representativa del mercado para el año gravable 2011, certificada por la Superintendencia Financiera:

	ENERO		FEBRERO		MARZO
1	1913.98	1	1867.82	1	1907.37
2	1913.98	2	1853.33	2	1913.21
3	1913.98	3	1852.67	3	1916.05
4	1902.71	4	1863.03	4	1904.73
5	1899.86	5	1872.01	5	1890.23
6	1894.82	6	1872.01	6	1890.23
7	1869.94	7	1872.01	7	1890.23
8	1859.97	8	1871.81	8	1893.17
9	1859.97	9	1875.32	9	1889.85
10	1859.97	10	1891.54	10	1879.49
11	1859.97	11	1889.10	11	1871,97
12	1856.79	12	1880.37	12	1866,2
13	1855.46	13	1880.37	13	1866,2
14	1864.36	14	1880.37	14	1866,2
15	1872.46	15	1891.84	15	1876,29
16	1872.46	16	1902.01	16	1887,67
17	1872.46	17	1907.69	17	1892,62
18	1872.46	18	1893.46	18	1876.78
19	1864.64	19	1879.15	19	1874.79
20	1841.90	20	1879.15	20	1874.79
21	1849.59	21	1879.15	21	1874.79
22	1838.94	22	1879.15	22	1874.79
23	1838.94	23	1889.69	23	1866.34
24	1838.94	24	1898.28	24	1867.74
25	1842.43	25	1898,39	25	1865.11
26	1853.71	26	1895.56	26	1871.37
27	1862.05	27	1895.56	27	1871.37
28	1858.70	28	1895.56	28	1871.37
29	1857.98			29	1877.84
30	1857.98			30	1888.00
31	1857.98			31	1879.47
	ABRIL		MAYO		JUNIO
1	1870.60	1	1768.19	1	1797.83
2	1858.95	2	1768.19	2	1789.41
3	1858.95	3	1768.37	3	1784.12
4	1858.95	4	1767.05	4	1785.05
5	1846.78	5	1763.45	5	1785.05
6	1838.29	6	1769.46	6	1785.05
7	1826.97	7	1763.12	7	1785.05
8	1825.09	8	1763.12	8	1770.13
9	1817.35	9	1763.12	9	1769.83
10	1817.35	10	1779.70	10	1772.59
11	1817.35	11	1791.72	11	1774.94
12	1815.79	12	1798.66	12	1774.94
13	1818.14	13	1807.86	13	1774.94
14	1818.91	14	1805.37	14	1777.64
15	1811.10	15	1805.37	15	1774.24
16	1800.63	16	1805.37	16	1781.40
17	1800.63	17	1814.98	17	1793.92
18	1800.63	18	1826.03	18	1787.80
19	1799.79	19	1824.62	19	1787.80
20	1790.54	20	1814.99	20	1787.80
21	1782.59	21	1819.86	21	1789.47
22	1782.59	22	1819.86	22	1780.48
23	1782.59	23	1819.86	23	1779.10
24	1782.59	24	1828.12	24	1788.11
25	1782.59	25	1828.64	25	1787.80
26	1781.56	26	1831.58	26	1787.80
27	1787.88	27	1829.75	27	1787.80
28	1784.11	28	1817.34	28	1787.80
29	1767.54	29	1817.34	29	1786.73
30	1768.19	30	1817.34	30	1780.16
		31	1817.34
	JULIO		AGOSTO	SEPTIEMBRE
1	1772.32	1	1777.82		1780.26
2	1762.59	2	1771.81	2	1778.51
3	1762.59	3	1765.53	3	1782.80
4	1762.59	4	1772.52	4	1782.80
5	1762.59	5	1781.33	5	1782.80
6	1766.57	6	1792.68	6	1782.80
7	1767.47	7	1792.68	7	1791.89
8	1759.38	8	1792.68	8	1789.30
9	1759.41	9	1811.18	9	1789.90
10	1759.41	10	1811.68	10	1796.58
11	1759.41	11	1800.97	11	1796.58
12	1768.42	12	1793.47	12	1796.58
13	1765.32	13	1783.35	13	1811.34
14	1758.25	14	1783.35	14	1813.42
15	1748.41	15	1783.35	15	1824.15
16	1750.90	16	1783.35	16	1822.04
17	1750.90	17	1776.66	17	1820.29
18	1750.90	18	1767.29	18	1820.29
19	1758.99	19	1775.84	19	1820.29
20	1757.49	20	1779.05	20	1843.26
21	1757.49	21	1779.05	21	1854.96
22	1756.38	22	1779.05	22	1882.23
23	1757.35	23	1779.86	23	1915.63
24	1757.35	24	1781.91	24	1902.45
25	1757.35	25	1791.61	25	1902.45
26	1768.02	26	1791.05	26	1902.45
27	1759.88	27	1794.02	27	1903.31
28	1764.89	28	1794.02	28	1887.38
29	1771.15	29	1794.02	29	1907.75
30	1777.82	30	1787.52	30	1915.10
31	1777.82	31	1783.66
	OCTUBRE		NOVIEMBRE		DICIEMBRE
1	1929.01	1	1871.49	1	1948.51
2	1929.01	2	1891.38	2	1949.56
3	1929.01	3	1889.66	3	1938.83
4	1943.80	4	1905.38	4	1938.83
5	1972.76	5	1915.72	5	1938.83
6	1967.56	6	1915.72	6	1936.29
7	1952.09	7	1915.72	7	1936.11
8	1931.64	8	1915.72	8	1930.57
9	1931.64	9	1908.71	9	1930.57
10	1931.64	10	1917.69	10	1927.10
11	1931.64	11	1913.65	11	1927.10
12	1913.60	12	1913.65	12	1927.10
13	1896.72	13	1913.65	13	1932.30
14	1909.12	14	1913.65	14	1929.01
15	1895.33	15	1913.65	15	1937.60
16	1895.33	16	1915.41	16	1935.96
17	1895.33	17	1912.20	17	1935.64
18	1895.33	18	1910.83	18	1935.64
19	1902.47	19	1917.45	19	1935.64
20	1900.10	20	1917.45	20	1939.39
21	1905.95	21	1917.45	21	1932.08
22	1897.45	22	1928.47	22	1935.72
23	1897.45	23	1925.39	23	1927.71
24	1897.45	24	1932.63	24	1920.93
25	1878.78	25	1932.63	25	1920.93
26	1875.55	26	1948.48	26	1920.93
27	1878.10	27	1948.48	27	1920.93
28	1862.84	28	1948.48	28	1920.16
29	1863.06	29	1946.28	29	1938.52
30	1863.06	30	1967.18	30	1942.70
31	1863.06			31	1942.70

JUAN RICARDO ORTEGA LÓPEZ
Director General