Elaboración de procedimiento uno de retención en la fuente sobre pagos laborales

Abstract

The withholding at the source of income from work defines the advance payment and the discount applied to the employees, each organization defines the procedure to apply each year to the employees in this case, procedure one will be applied, it is sought to guarantee the collection of the withholding at the source to the national government for the financing of the public expenses of the country, it is of great importance that the accountants carry out their purification according to the current regulatory framework and guarantee the employees the calculation and discount to practice, to carry out the procedure one must Based on the tax statute and the regulations in force for the year in which the due purification is applied, based on the legal framework and the supports provided by the employee to support the deductions to be deducted and the exempt income to which he is entitled, a analysis of the purification and the application of the tax statute of an employee, expanding the knowledge of the income of avenged, calculate the salary factor, calculate the income that does not constitute income or occasional profit and the deductions taking into account the limitations, the exempt income to which you are entitled according to the case in order to determine the withholding base and apply the table of retention of procedure one and be discounted in the payment of the monthly payroll. Keywords: Withholding at Source, Procedure One, Rent Advance.