The document contains the descriptive guidelines of the tax processes, from how the taxpayer must make his tax contribution to the National Tax and Customs Office, in the same way not only is there a due act on the part of the withholding agent, but also the penalties and monetary implications and laws of the Tax Statute that is infringed and the possible punishments received. It is important to specify these issues for some people who are obliged to pay taxes and do not do so because they do not have clear information to comply with the obligation without having to go to unnecessary sites or corrections.