retención en la fuente

Flowchart nodes

• Withholding at source

• Definition

• It is a mechanism to collect the income tax in advance and the withholding is adjusted to services and purchases article 125 of law 1819 of 2016

• The state charges annually Articles 365 to 374

• Big contributors

• From February, April and June

• Natural people

• From August, September and October

• It is executed by

• Purchase invoices or services rendered

• Withholding elements at the source Articles 365 to 374

• Passive subject

• Taxpaying person

• Withholding company

• Payment or credit

• Total, of the product

• Total, of the service

• Base

• Value to apply withholding

• Fee

• Amount on which withholding begins to apply

• Withholding agent article 368

• They are natural or legal persons who are authorized by law to comply with the withholding or collection of the tax at the time the activity is carried out in

• Investment funds or stock funds

• Functions

• Intervene in legal acts

• Public law entity

• Temporary unions

• The consortiums

• Natural people

• with merchant quality

• Pension and retirement funds

• Paragraph 1:

• Root

• National tax and customs director

• As a self-retaining means that entrusts its parameters according to the national government

• Paragraph 2:

• The government may designate as such those who make the payment or credit account in the name or on behalf of a third party or in their capacity as financiers of the respective operation.

• Natural persons who have the quality of merchants

• Obligations of the withholding agent articles 375 to 382

• Obligation to withhold (Art. 375 ET)

• Every agent must practice withholding; taking into account that there are companies that are not subject to withholding, as is the case of

• Special regime: belongs to entities that do not contribute to the state.

• Obligation to declare (Art. 382 E.T.)

• All withholding agents are required to declare monthly

• Consign withholding (Art. 376 and 377 E.T)

• The agent must consign to the Dian the withholdings that have been made.

• Issue certificates (Art. 378 and 381 E.T)

• The agent must issue taxpayers the certificate corresponding to the concept, rate applied or the amount withheld

• The issuance of this certificate must comply with the requirements established by law

• Withholding taxes at the source

• Rent

• Remittances

• vat

• Industry and Commerce

• Ica

• Timbre

• Financial statement lien

• Concepts of withholding at the source Articles 383 to 419

• Labor income (procedures No. 1 or 2)

• Dividends (art. 380 E.T.)

• Commissions

• Services

• Leases

• Disposal of fixed assets