retención en la fuente

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retención en la fuente
Jose Pardo
Flowchart by Jose Pardo, updated more than 1 year ago
Jose Pardo
Created by Jose Pardo over 1 year ago
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Resource summary

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
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