Sociedades como agente de retención y agente de percepción y sus formalidades en el proceso contable.

Abstract

Managers within organizations fulfill a fundamental role in the proper management of assets, maintaining the formal structure of the accounting processes used within the company. Then, the agents of retention and perception contribute to the socioeconomic development of the country, therefore in this work it was necessary to show the importance of formality in the accounting process within organizations, through an analysis of the various elements involved in this process, contributing to a better organizational development, given that control is a key tool for managers that contributes greatly to obtain better results and decision making. On the other hand, the methodology used was based on the study of several articles being a documentary investigation since it was proceeded to review, organize and interpret the relevant information according to the subject, to exemplify the above, accounting entries were prepared, where determined that each is different at the time of applying or carrying out the withholdings in both the income tax and the VAT, either by the type of supplier or by the purchase made. Finally, withholding and collection agents provide tax information through the declarations made to the Internal Revenue Service, which according to the general budget of the state are used to settle or make investments in the country.