Diseño e implementación de un plegable y material audiovisual sobre las reformas establecidas por la Ley 2010 de 2019 y el Estatuto Tributario en cuanto a retención en la fuente para la orientación de los usuarios frente a la cultura tributaria con la Dian.

Abstract

The national government created the figure of withholding tax in order to be able to collect a certain tax in advance. The process of withholding at the source occurs at the time of purchase of goods or services, that is, when the payment or credit is made to the account. Its purpose is to gradually achieve that the tax is collected as much as possible within the same taxable year in which it is caused. (Art 367 E.T) Through the diagnosis carried out, it identifies the weaknesses, strengths, opportunities and threats, which determines the most optimal way to publicize the retention process at the source and find the most effective way to disseminate the information as established in the law 2010 of 2019 and the Tax Statute. For the appropriation of the topic and its application, it is necessary that the users know what the process to follow is, for which reason this document arises that tries to explain in detail everything regarding retention in the source from basic concepts to take into account until the regulation and parameters established for its application.