Informe consolidado del diplomado retención en la fuente sobre pagos laborales

Abstract

In a country like Colombia in full economic and social growth, where tax regulations are often adjusted in order to improve collections and prevent tax evasion; it is necessary to be up to date with these changes in tax matters and thus exercise the profession of Public Accountant in an excellent way, with the intellectual capacity to resolve the concerns and doubts that mayors of fifth category municipalities frequently have. This study of withholding at source on labor payments, firstly serves to understand how the salaries received by mayors in our country are regulated and secondly to determine which of the two tax procedures in terms of withholding at source on labor payments suits them. Taking into account that the mayors must comply with their tax obligations, at the end of this study and research we will be able to define which of the two procedures is economically convenient for them.