Publicación: Análisis de los cambios fiscales en la aplicación de la retención en la fuente para personas jurídicas
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In Colombia, the origin of the withholding tax at source (RTF) is provided by the extraordinary decree 1651 of 1961, which regulates the tax procedures for results of the inspection and collection of national taxes. For the above reasons, in the present work of degree the fiscal changes from 2010 to 2022 in the application of the anticipated collection of RTF for legal entities in Colombia are analyzed, starting from the inquiry in terms of the theoretical part regarding the relevance and application of the RTF in the Nation and in some Latin American countries, in addition, the fiscal changes presented during the last years focused on the application of this mechanism for legal entities are determined. Finally, the application of the FRR in the accounting area is exemplified, where legal entities act as withholding agents, taking into account concepts such as purchases of goods or services, labor payments, among others. The methodological part addressed in this topic is an analytical study that allows observing, analyzing and interpreting the impact of tax changes in the accounting, tax and financial areas between 2010 and 2022.