Las compañías como agentes de retenciòn y su responsabilidad solidaria frente al fisco.

Abstract

Natural and legal persons play an important role in the collection of taxes, both for Value Added Tax and Income Tax. For this reason, it has been considered essential to study the persons who have been designated as withholding agents through a document or resolution of the tax administration, the research methodology is documentary through the collection of information that allows the identification of the problem being studied through the tax law and the different scientific journals. Therefore, withholding agents within the Tax Code are jointly liable with the taxpayer before the tax authorities, so they are obliged to withhold the percentages of the values they are acquiring from their suppliers to avoid penalties and necessarily they have to pay the values that have been or have not been withheld by the law, when they make acquisitions either of goods, or of services.