Instructivo para la aplicación de retención en la fuente del impuesto de renta y complementarios en la Notaría Única de Mosquera

Abstract

The implementation of an instructive facilitates the understanding of an activity, the action and the work allowing what is described in the present, it is developed in an organized, timely and effective way. The following is an instructional model for the application of withholding of an income and complementary title within the accounting area at the Notaría Única de Mosquera. With the execution of this control tool, the Notary Office and its accounting area achieve prior knowledge and due application of the mechanism of anticipated collection of income and supplementary taxes, thus achieving the reduction in the application time of withholding tax in its daily operations. In the same way, it minimizes the risk of presenting accounting mistakes and thus avoid significant late payment sanctions and interests in the Notary's cash flow that may affect it directly, as well as the Notary in its exercise as a Natural Person.