Análisis a la designación de nuevos agentes de retención a partir del acuerdo municipal 393 de 2019 (Villavicencio)

Abstract

This analysis seeks to identify how the withholding system was created at the source for the industry and commerce tax in Colombia, and how it arises as an advance collection mechanism that seeks to maximize the efficiency of the system, and the cash flow of the territorial entities, which is why there is no uniformity at the national level of standards; Each territorial entity has different regulations and rates, which makes it more difficult for the taxpayer to determine their tax burdens, since on some occasions the same municipalities do not have a formalized tax system, to achieve this analysis a review and reading was carried out (Municipal agreements , normative frameworks, jurisprudence, magazines, visits and books) allowing us to show, as each municipality or Villavicencio territorial entity, due to the ambiguity of rules and procedures, sometimes it leads the taxpayer to commit offenses that carry sanctions and inspection processes.