bachelor thesis
Retención en la fuente sobre pagos laborales
Fecha
2022-02-22Registro en:
Paredes Rodríguez, C. L. (2022) Retención en la fuente sobre pagos laborales. [Trabajo de Pregrado]. Universidad Santo Tomás. Bucaramanga, Colombia
reponame:Repositorio Institucional Universidad Santo Tomás
instname:Universidad Santo Tomás
Autor
Paredes Rodríguez, Cindy Lorena
Institución
Resumen
The work contains a real practical exercise of withholding at the source on labor payments, according to the information provided, the applicable withholding at the source is calculated on labor payments in the month of December of the year 2021, the effects generated by the application of the same for the employer as for the Colombian state; For this realization, a taxpayer,
a withholding agent, a payment, a withholding base and finally a rate that applied to the base determines the amount or value to be withheld were identified and finally the withholding at the source in the premium was calculated. of services in the case of withholding procedure number 1 was done separately, independently.