Retención en la fuente, Procedimiento Tributario 1

Abstract

The purpose of this work is to present an overview of withholding at source, with which a part of the country's tax is collected and with which the opportunity is given to pay the taxpayer in terms established by law and likewise make a correct statement. In some cases, the value to be paid can be seen represented in credit balances for previous years or at least as dictated by law that is represented in UVT. In this tax process, the withholding agent, taxpayer, generating event, taxable base, rate, payment or credit on account intervenes. In these cases, it is necessary to take into account that the presentation of the withholding must be done in a mandatory manner and in the occasions that this is not carried out, it can lead to monetary sanctions in favor of the DIAN National Tax and Customs Directorate; The sanctions will be stipulated according to the seriousness of the fault, said sanctions can be represented by 5% of each month in which the tax is not presented without it exceeding 100% of the withholding, what was said previously is stipulated under article 641 and 642 of the Tax Statute. For cases of withholding at source, two methods included in Procedure 1, Procedure 2 are created. Each one has specific calculations and deadlines to be declared, this will also be linked to the payments made to the employee, being so under this written example to Vidriería el Rubí which calculates, declares and cancels the withholding at source for salaries to its employee Marcela García Caballero who works within the company since 2019, serving as Administrator responsible for the logistical and administrative operation of the mentioned company.