Retención en la fuente por ingresos laborales aplicación: Procedimiento 1

Abstract

In the study of Jaime Quiroga Pérez, commercial manager of supermuebles y electrodomésticos La Bumanguesa, he was provided with advice on withholding at the source for salaries with application procedure 1, where his withholding for salaries for the month of July of the year is carefully settled. 2020 emphasizing current regulations and information provided in a timely and complete manner. Despite the fact that the previous information was completely filled out in its withholding, it is possible to identify that based on the tax statute exactly in article 387 deductions, it is found that there is an inconsistency. Therefore, we focused on his study, recognizing that what was missing were his deductions in the payment of the prepaid medicine provided by the Allianz insurer. In turn, Mr. Jaime Quiroga is provided with monthly money, as representation expenses which are not legalized to the company, but are part of his income earned in the month, in previous months he was given an internal management which caused them not to be taken into account in their salary withholding settlement. The objective as a provider of accounting advice is to socialize the client with his salary and know what payments can be deducted and the benefit of making voluntary AFC contributions within exempt income.