{"id":11272,"date":"2018-08-22T22:09:06","date_gmt":"2018-08-23T03:09:06","guid":{"rendered":"https:\/\/contadoreshoy.com\/?p=11272"},"modified":"2018-08-22T22:51:25","modified_gmt":"2018-08-23T03:51:25","slug":"resolucion-1474-agosto-01-2018-retenedores-industria-comercio-bucaramanga","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=11272","title":{"rendered":"RESOLUCI\u00d3N 1474 AGOSTO 01 DE 2018 Retenedores de Industria y comercio Bucaramanga"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">De acuerdo a la <a href=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2018\/08\/Resoluc\u00f3n-1474-de-01-de-Agosto-de-2018.pdf\" target=\"_blank\" rel=\"noopener\">Resoluci\u00f3n 1474 de agosto 01 de 2018<\/a>, <span style=\"color: #ff0000;\">a partir del primero de septiembre del a\u00f1o&nbsp; 2018, ser\u00e1n agentes retenedores del impuesto de industria y comercio, los contribuyentes, que por cualquiera de los a\u00f1os gravables 2014, 2015, 2016 y 2017 hayan liquidado de impuesto de industria y comercio, un valor igual o mayor a DOS MILLONES DE PESOS ($2.000.000).<\/span><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">La <span style=\"color: #0000ff;\">tarifa de retenci\u00f3n<\/span> del impuesto de industria y comercio por el desarrollo de actividades gravadas ser\u00e1 del <span style=\"color: #0000ff;\">CINCO POR MIL<\/span> (5%o) sobre la base gravable establecida en el Estatuto Tributario Municipal.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Para el a\u00f1o 2018, la <span style=\"color: #0000ff;\">base m\u00ednima de retenci\u00f3n por compras<\/span> fue fijada en el equivalente al valor de <span style=\"color: #0000ff;\">50 U.V.T<\/span>., es decir la suma de $1.657.800. As\u00ed mismo la <span style=\"color: #0000ff;\">base m\u00ednima de retenci\u00f3n por servicios<\/span> fue fijada en el equivalente al valor de <span style=\"color: #0000ff;\">25 U.V.T<\/span>., es decir la suma de $828.900.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Para los casos de los pagos o abonos en cuenta que efect\u00faan las Empresas de Transporte a sus afiliados o vinculados y para el caso de los Agentes de retenci\u00f3n por el sistema de tarjetas de cr\u00e9dito y d\u00e9bito no se tendr\u00e1 en cuenta la cuant\u00eda antes establecida, debiendo efectuar la retenci\u00f3n sobre el monto total de pagos y consignaciones respectivamente realizada durante el mes.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\"><span style=\"color: #0000ff;\">En caso de que el contribuyente sujeto a retenci\u00f3n ostente la calidad de EXENTO<\/span> parcial o totalmente del impuesto de industria y comercio, <span style=\"color: #0000ff;\">deber\u00e1 informarlo al Agente Retenedor<\/span> a fin de que este se abstenga de realizar la retenci\u00f3n total o parcialmente.<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><a href=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2018\/08\/Resoluc\u00f3n-1474-de-01-de-Agosto-de-2018.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"><strong>Para ver Resoluci\u00f3n 1474 de agosto 01 de 2018, dar click aqu\u00ed:<\/strong><\/span><\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #0000ff;\"><strong>Para ver&nbsp;<a href=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2018\/08\/INSTRUCTIVO-SISTEMA-DE-RETENCION-EN-LAFUENTE.pdf\" target=\"_blank\" rel=\"noopener\">Instructivo retenci\u00f3n del impuesto de industria y comercio, dar click aqu\u00ed:<\/a><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>De acuerdo a la Resoluci\u00f3n 1474 de agosto 01 de 2018, a partir del primero de septiembre del a\u00f1o&nbsp; 2018, ser\u00e1n agentes retenedores del impuesto de industria y comercio, los&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":5884,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"ngg_post_thumbnail":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[458,1],"tags":[],"class_list":["post-11272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ultimas","category-uncategorized"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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