Análisis y aplicación de la normativa de regulación para agentes de retención.

Abstract

One of the mechanisms that the Tax Administration has for the collection of taxes in our country is the one that is carried out through taxpayers by assigning them the function "withholding agents", through this mechanism about 25% of taxes are collected monthly. the total collection according to Sri statistics, before it is essential that its realization has the due validity and correct procedure. The present work is based on the empirical observation carried out on different taxpayers in whom the lack of knowledge of the correct application of the tax regulations that regulate the withholding agents was identified, as well as the limited criteria of treatment of the cases where the taxpayers who they are not a withholding agent, they must withhold taxes for a special case. By virtue of the aforementioned, an analysis and application of the regulations that regulate withholding agents is proposed, with the aim of identifying the correct procedure that taxpayers must apply. Based on the information provided by the Tax Administration (organic laws, regulations, circulars, resolutions, among others) and through the document review technique, the work is carried out.