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Statement No. 13

RETENCIONES DEL IMPUESTO SOBRE LA RENTA

This exhibition was treated with regard to natural persons residing as a basis for withholding tax exemption and nonresident individuals.

In this sense they are the persons designated by law or by the Tax Administration, which by its fuenciones public or private activities because of their participation in acts or transactions which should make the tax withholding or collection in question.

The withholding tax must be practiced at the time of payment shall be made at the time of payment or credit account (Art. 1 of Decree 1808)

hold back taxes must be enteradosun a recipient of national funds office:

1. natural persons residents of Exemption Base: retention proceed only if the beneficiary of the compensation obtained or expected to obtain from the debtor or paying an annual total in excess of 1000 UT


2. Retention non-resident natural persons, the retention must be equal to 34% of the total paid or credited to an account, regardless of the amount of such payments.

The main requirement is withholding agents to withhold the tax in the cases mentioned in the withholding respective decree on urgent and timely find out the amount deducted in a receiving office of national funds.

Bibliography:

Law on Income Tax.