Procedimiento tributario: aplicación régimen sancionatorio, retención en la fuente ineficaz en personas jurídicas

Abstract

This project aims to publicize the procedure that must be done in the case of tax settlements that are given as not presented because they are ineffective, because their payment was not made within the time stipulated by law, and at the same time seeks to analyze the situations that originate when a tax settlement, as is the case of withholding tax returns, is not completed at the time of its virtual presentation. The timely presentation of tax returns is key to avoiding any type of sanction that may take place; companies today take advantage of the time that is granted according to the tax statute in its article 580-1, with respect to the payment of the withholding tax at the source, either by cash flow gaining time while collecting portfolio or simply by taking advantage of this "benefit" that in some situations become a "harm". One of the objectives of this case is to know the procedure for its solution and the correct calculation of the penalties and interest on arrears that are generated at the time of its new presentation, taking into account the rules and tax laws that govern according to the tax statute, the current rates with which the Administration works for the payment of these taxes and the model to follow to provide a prompt solution to the inconvenience.