Contaduría Pública
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Item Análisis del régimen sancionatorio de la retención en la fuente en las empresas del sector comercial en Colombia(Universidad Santiago de Cali, 2023) Chamorro Ortega, Andrés Yair; Sánchez Ortiz, Laura Sofía; Valdivieso Castañeda, Stevenson; Obando Fuertes, Fabio AldemarTaxes in Colombia for companies have always been a theme that generates a headache, since tax responsibilities aren´t seen positively for companies; nor as a contribution to the nation, some see it as an unfair and tax burden, all tax processes in Colombia are regulated through the Tax Statute, therefore, given the perception of businessmen, everything that involves tax evasion must be analyzed, in this case of withholding at source since it can generate both economic and fiscal consequences. Over time, governments have developed different mechanisms for the collection and control of taxes and tributes. In the case of Colombia, withholding at source arises as an early collection mechanism in which companies contribute to the country. The purpose of this investigation is to analyze the sanctioning regime of withholding at source in Colombian companies, stressing the importance of assuming the due tax processes to which a company is subjected in its obligation as withholding agent of the tax and customs department. (DIAN), that "ignoring" that all money withheld from a third party is not the profit of the company nor should it be spent, that it is a tax obligation that must be assumed as a withholding agent and that companies must have a suitable accountant that works in order to prevent these shortcomings that in the future will legally harm the company.