Retención en la fuente sobre pagos laborales – Procedimiento N°2
Fecha
2022-05-03Registro en:
Medina Murillo L.Y. (2022). Retención en la fuente sobre pagos laborales – Procedimiento N°2. [Trabajo de especialización]. Universidad Santo Tomás. Bucaramanga, Colombia
reponame:Repositorio Institucional Universidad Santo Tomás
instname:Universidad Santo Tomás
Autor
Medina Murillo, Laura Yaquelin
Institución
Resumen
Withholding at source on labor income in Colombia must be applied monthly by natural or legal persons who make labor payments, who act as active subjects. The calculation of the monthly withholding value is determined by one of the two procedures described in the Tax Statute.
The instruments used by the withholding agents to carry out the withholding settlement process allow the rate to be settled correctly and in accordance with the norm to avoid penalties or additional payments that will be assumed by the withholding agent. The value resulting from the application of the procedure will be deducted at the time of payment to the worker.