Normas Generales de La DGII para Retenciones

 

 C`rlds bhchrdnhs bhchrdnhs kh nd KBGG pdrd pdrd rhthcig`chs y ngqugkdig`chs kh n`s glpuhst`

 

Glpuhst` s`erh nd rhctd •

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 Hn Glpuhst` Y`erh nd Uhctd hs uc glpuhst` dcudn quh idrbd ` brdvd t`k` gcbrhs`, ungkdk ` bdcdcigd `ethcgk` p`r phrs`cds fsgids, s`ighkdkhs y suihsg`chs gckgvgsds, i`c`igk` i`l` uc`s kh n`s glpuhst`s lds glp`rtdcths y rhbgk` p`r hn  iùkgb` trgeutdrg` (nhy 44-75) y sus l`kgidig`chs Tughchs Khehc ]dbdr hn Glpuhst` Y`erh nd Uhctd0

Hn Glpuhst` Y`erh nd Uhctd kheh shr pdbdk` p`r t`kds phrs`cds cdturdnhs, ourìkgids rhsgkhcths hc rhpÿengid k`lgcgidcd, dkhläs kh nds suihsg`chs gckgvgsds idusdcths hc hn pdìs. Hn GYUK`lgcgidcd sh pdbdrìd s`erh nds rhctdsgcvhrsg`chs kh uhcth yk`lgcgidcd, y kh uhcths uhrd kh nd Uhpÿengid pr`vhcghcths bdcdcigds cdcighrds (Gcthrhshs, Kgvgkhck`s).

Hsth prhshctdk` pdbdk` khctr` kh n`s 45=fsgids) kìds i`ctdk`s kh suglpuhst` hiad kh kheh ighrrhshr d trdvhs kh n`s y`rlundrg`s GU-4(phrs`cds h GU- d pdrr

5(phrs`cds ourìkgids).  

[dsd kh glpuhst` s`erh nd rhctd •

]hrs`cds Ourìkgids? Nds phrs`cds ourìkgids k`lgigngdkds hc hn pdìs

pdbdräc hn vhgcsghth p`r ighct pdbdräc ighct` ` (52%) s`erh nd rhct rhctdd chtd glp`cgenh d pdrr khn 5=48 (l`kgidk` p`r nd Nhy 589-45). 589-45). •

]hrs`cds Fìsgids? Nds phrs`cds fsgids ` cdturdnhs rhsgkhcths `

k`lgigngdkds hc hn pdìs pdbdräc s`erh nd rhctd chtd brdvdenh khn hohrigig` sidn, nds sulds quh rhsunthc kh dpngidr hc `rld pr`brhsgvd nd sgbughcth hsidnd. (Hsidnd doustdenh dcudnlhcth d pdrr khn 5=46). Hstd hsidnd hs nd lgsld pdrd n`s dô`s 5=41 y 5=47

 

Gcbrhs` suoht` d rhthcigùc

 

 C`rlds bhchrdnhs kh nd KBGG  pdrd n`s glpuhst`s C`rld =2-47 hn driun` 5;9 kh nd I`cstuigùc kh nd Uhpÿengid K`lgcgidcd hstdenhih quh hn rçbglhc trgeutdrg` sh uckdlhctd hc n`s prgcigpg`s kh nhbdngkdk,  ousigd, gbudnkdk y hqugkdk, d c kh quh idkd igukdkdc` y igukdkdcd puhkd iulpngr i`c hn ldcthcglghct` kh nds idrbds pÿengids. hn driun` 1 khn Iùkgb` [rgeutdrg`, hs diuntdk kh nd Kgrhiigùc Bhchrdn kh Glpuhst`s Gcthrc`s (hc n` dkhndcth KBGG), hstdenhihr dbhcths kh rhthcigùc y phrihpigùc quh, p`r sus ucig`chs ` p`r rdzùc kh su divgkdk, `ig` ` pr`hsgùc, gcthrvhcbdc hc dit`s u `phrdig`chs hc n`s iudnhs puhkdc

hhitudr nd rhthcigùc ` nd phrihpigùc khn trgeut` i`rrhsp`ckghcth.  

n`s driun`s 9; y 98 kh nd Nhy Cÿl. 44-75 khn 46 kh ldy` kh 4775, quh gcstuyh hn Iùkgb` [rgeutdrg` K`lgcgidc`, nd KBGG sh hciuhctrd diuntdkd pdrd kgitdr nds c`rlds bhchrdnhs quh shdc chihsdrgds pdrd nd dklgcgstrdigùc y dpngidigùc kh n`s trgeut`s, pdrd gcthrprhtdr dklgcgstrdvdlhcth hn Iùkgb` y nds rhsphivds c`rlds trgeutdrgds, dsì i`l` pdrd kgsp`chr iudnqughr lhkgkd i`cvhcghcth pdrd iulpngr i`c su ucigùc rhidukdk`rd y digngtdr hn iulpnglghct` kh nds `engbdig`chs trgeutdrgds kh n`s i`ctrgeuyhcths.

Tuh n`s gcbrhs`s `ethcgk`s p`r nds phrs`cds fsgids y ourìkgids, shdc hstds rhsgkhcths ` c` rhsgkhcths, p`r i`cihpt` kh gcthrhshs kh iudnqughr cdturdnhzd kh uhcth k`lgcgidcd i`cstuyhc rhctds brdvdkds p`r hn Glpuhst` s`erh nd Uhctd.

 

 C`rld 44-=4 44-=4 •

 hn Driun` 8= khn Iùkgb` [rgeutdrg` hstdenh hstdenhih ih i`l` uc khehr `rldn kh n`s i`ctrgeuyhcth i`ctrgeuyhcthss i`lucgidr iudnqughr idleg` kh sgtudigùc quh puhkd kdr nubdr d nd dnthrdigùc kh nd rhsp`csdegngkdk trgeutdrgd, khctr` kh n`s kghz (4=) kìds p`sthrg`rhs d nd hiad hc quh sh rhdngihc hst`s idleg`s.

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 DU[ÌIXN@ 4? Yh khsgbcd i`l` Dbhcth kh Uhthcigùc Glpuhst` Glpuhst` s`erh nd bdcdcigd kh idpgtdn d nds ]hrs`cds ]hrs`c ds Ourìkgids quh dkqughrdc diig`chs ` iu`tds khn s`igdnhs. •

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  ]DUUDF@ G? Nd rhthcigùc dpngidenh shrä khn 4% khn vdn`r pdbdk` dn vhckhk`r kh nds diig`chs ` iu`tds s`igdnhs, yd shd çsth phrs`cd fsgid, ourìkgid, cdig`cdn ` hxtrdcohr`.   ]DUUDF@ GG? Nd rhthcigùc pdbdkd i`cstuyh uc pdb` d iuhctd khn glpuhst` s`erh nd bdcdcigd bdcdcigd kh idpgtdn quh khehrä pdbdr hn vhckhk`r kh nds diig`chs ` iu`tds s`igdnhs.

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 ]DUUDF@ GGG? Hn l`ct` d pdbdr khehrä shr gcbrhsdk` d nd KBGG d läs tdrkd

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 r hn kìd 4= khn lhs sgbughcth dn quh sh rhdngih hn pdb` dn vhckhk`r, hc hn `rlundrg` ungzdk` pdrd nd

 

 C`rlds •

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 DU[ÌIXN@ 5? Iudck` hn vhckhk`r kgsp`cbd kh k`iulhctdigùc quh susthcth quh c` sh pr`kuigrä ucd bdcdcigd kh idpgtdn, ` quh nd dpngidigùc kh ucd rhthcigùc khn 4% s`erh nd t`tdngkdk khn gcbrhs` rhigegk` p`r nd vhctd kh nds diig`chs ` iu`tds s`igdnhs nh bhchrdrìd ucd pçrkgkd kh idpgtdn p`krä s`ngigtdr d nd KBGG shr ngehrdk` kh nd rhthcigùc  . ]DUUDF@ G? Nd rhhrgkd s`ngigtuk khehrä shr rhdngzdkd d läs tdrkdr 9= kìds dcths khn vhciglghct` kh nd hiad nìlgth pdrd hn pdb` kh nd rhthcigùc, dkouctdck` k`iulhct`s quh ousquhc su s`ngigtuk   DU[ÌIXN@ 9? Hn gciulpnglghct` kh nds kgsp`sg kgsp`sgig`chs ig`chs i`cthcgkds hc hstd C`rld Bhchrdn, i`cstuyh ucd vg`ndigùc d nds `engbdig`chs trgeutdrgds y d n`s khehrhs `rldnhs sdcig`cdkd p`r hn Driun` 582 khn Iùkgb` [rgeutdrg` kh nd Uhpÿengid K`lgcgidcd.