{"id":13331,"date":"2021-05-01T15:47:58","date_gmt":"2021-05-01T20:47:58","guid":{"rendered":"https:\/\/contadoreshoy.com\/?p=13331"},"modified":"2021-05-01T16:25:29","modified_gmt":"2021-05-01T21:25:29","slug":"resolucion-805-abril-26-de-2021-alcaldia-de-bucaramanga-nuevo-calendario-retenedores-y-autorretenedores","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=13331","title":{"rendered":"Resoluci\u00f3n 805 abril 26 de 2021 Alcald\u00eda de Bucaramanga &#8211; Nuevo calendario retenedores y autorretenedores"},"content":{"rendered":"\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-13335 size-large\" src=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2021\/05\/Cantinflas-pensando-1240x827.png\" alt=\"\" width=\"1240\" height=\"827\" srcset=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2021\/05\/Cantinflas-pensando-1240x827.png 1240w, https:\/\/contadoreshoy.com\/wp-content\/uploads\/2021\/05\/Cantinflas-pensando-600x400.png 600w, https:\/\/contadoreshoy.com\/wp-content\/uploads\/2021\/05\/Cantinflas-pensando-768x512.png 768w, https:\/\/contadoreshoy.com\/wp-content\/uploads\/2021\/05\/Cantinflas-pensando-1536x1025.png 1536w, https:\/\/contadoreshoy.com\/wp-content\/uploads\/2021\/05\/Cantinflas-pensando.png 1788w\" sizes=\"auto, (max-width: 1240px) 100vw, 1240px\" \/><\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #000000;\">RESOLUCI\u00d3N 805 DE ABRIL 26 DE 2021<\/span><\/strong><\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #000000;\">POR EL CUAL SE MODIFICA LA RESOLUCI\u00d3N 313 DE MARZO 16 DE 2021 Y SE DICTAN OTRAS DISPOSICIONES<\/span><\/strong><\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #000000;\">LA SECRETAR\u00cdA DE HACIENDA DEL MUNICIPIO DE BUCARAMANGA<\/span><\/strong><\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #000000;\">En uso de sus facultades legales y en especial las conferidas en el Acuerdo Municipal 044 de diciembre 22 de 2008, y 033 de diciembre 29 de 2020<\/span><\/strong><\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #000000;\">RESUELVE:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">ART\u00cdCULO PRIMERO: Los agentes de retenci\u00f3n y autorretenci\u00f3n del impuesto de industria y comercio, avisos y tableros y sobretasa bomberil a que se refiere los art\u00edculos 45 del Acuerdo Municipal 033 de 2020 y su Decreto Reglamentario 038 de 2021, deber\u00e1n declarar y pagar las retenciones y auto-retenciones efectuadas en cada trimestre, en el formulario prescrito por la Secretar\u00eda de Hacienda Municipal.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Los plazos para presentar las declaraciones de retenci\u00f3n y autorretenci\u00f3n en la fuente correspondientes al PRIMER Y SEGUNDO TRIMESTRE DEL A\u00d1O GRAVABLE y cancelar el valor respectivo, vencen en las fechas del mismo a\u00f1o que se indican a continuaci\u00f3n, la correspondiente AL TERCER Y CUARTO TRIMESTRE vencen en enero del a\u00f1o 2022.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Estos vencimientos corresponden al \u00faltimo d\u00edgito del N\u00famero de Identificaci\u00f3n Ciudadana o Tributaria del agente retenedor y auto-retenedor, sin tener en cuenta el d\u00edgito de verificaci\u00f3n, as\u00ed:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Estos vencimientos corresponden al \u00faltimo digito del N\u00famero de Identificaci\u00f3n Ciudadana o Tributaria del agente retenedor y auto-retenedor, sin tener en cuenta el d\u00edgito de verificaci\u00f3n, as\u00ed:<\/span><\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">Si el \u00faltimo d\u00edgito es<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">PRIMER TRIMESTRE 2021 (ENE, FEB, MAR)<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">SEGUNDO TRIMESTRE 2021 (ABR, MAY, JUN)<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">TERCER TRIMESTRE 2021 (JUL, AGO, SEP)<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">CUARTO TRIMESTRE 2021 (OCT, NOV, DIC)<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">1, 2, 3<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">15 de Julio de 2021<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">15 de Julio de 2021<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">17 de enero de 2022<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">17 de enero de 2022<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">4, 5, 6<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">21 de julio de 2021<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">21 de julio de 2021<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">19 de enero de 2022<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">19 de enero de 2022<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">7, 8, 9, 0<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">23 de julio de 2021<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">23 de julio de 2021<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">21 de enero de 2022<\/span><\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong><span style=\"color: #000000;\">21 de enero de 2022<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">ART\u00cdCULO SEGUNDO. Los agentes de retenci\u00f3n y autorretenci\u00f3n del impuesto de industria y comercio a que se refiere los art\u00edculos 293 del Acuerdo 044 de 2008 y 45 del Acuerdo Municipal 033 de 2020 y conforme las disposiciones se\u00f1aladas en los art\u00edculos 291 y 292 del Acuerdo Municipal 044 de 2008, deber\u00e1n declarar y pagar las retenciones y autorretenciones efectuadas en cada mes, en el formulario prescrito por la Secretar\u00eda de Hacienda Municipal, dentro de las fechas se\u00f1aladas para tal efecto.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Quienes por alguna de las razones establecidas en los considerandos 2, 3 y 4, sus declaraciones tributarias quedaron presentadas y pagas en fecha posterior a la fijada como l\u00edmite, o cuando no se practic\u00f3 la retenci\u00f3n por avisos y tableros y sobretasa bomberil, no se causar\u00e1n las sanciones correspondientes, ni los intereses de mora, siempre y cuando se informe de dicha situaci\u00f3n a la Secretar\u00eda de Hacienda. El plazo para realizar los ajustes operativos en los sistemas y resolver los errores de validaci\u00f3n que le genera la plataforma ser\u00e1 hasta el 30 de junio de 2021. Los vencimientos que ocurran con posterioridad a la fecha fijada frente a las circunstancias aqu\u00ed se\u00f1aladas, configurar\u00e1n las sanciones correspondientes.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">ART\u00cdCULO TERCERO: Los dem\u00e1s aspectos relativos al lugar, canales y dispositivos dispuestos por la Secretar\u00eda de Hacienda para el cumplimiento de la obligaci\u00f3n tributaria de declarar y pagar ser\u00e1n los se\u00f1alados en las resoluciones 3171 de diciembre 30 de 2020 y 047 de enero 29 de 2021.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">COMUN\u00cdQUESE Y C\u00daMPLASE<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">La Secretaria de Hacienda,<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">NAYARIN SAHARAY ROJAS TELLEZ<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Secretaria de Hacienda<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":13335,"comment_status":"open","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":[454,458,1],"tags":[],"class_list":["post-13331","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria","category-ultimas","category-uncategorized"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Resoluci\u00f3n 805 abril 26 de 2021 Alcald\u00eda de Bucaramanga - Nuevo calendario retenedores y autorretenedores - Contadores P\u00fablicos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/contadoreshoy.com\/?p=13331\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Resoluci\u00f3n 805 abril 26 de 2021 Alcald\u00eda de Bucaramanga - Nuevo calendario retenedores y autorretenedores - Contadores P\u00fablicos\" \/>\n<meta property=\"og:url\" content=\"https:\/\/contadoreshoy.com\/?p=13331\" \/>\n<meta property=\"og:site_name\" content=\"Contadores P\u00fablicos\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CCCPBucaramanga\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-01T20:47:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-05-01T21:25:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2021\/05\/Cantinflas-pensando.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1788\" \/>\n\t<meta property=\"og:image:height\" content=\"1193\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Miguel Antonio M\u00e1rquez Monta\u00f1ez\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Miguel Antonio M\u00e1rquez Monta\u00f1ez\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=13331#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=13331\"},\"author\":{\"name\":\"Miguel Antonio M\u00e1rquez Monta\u00f1ez\",\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/#\\\/schema\\\/person\\\/96d8979cb865537c5dc9345e40089fc5\"},\"headline\":\"Resoluci\u00f3n 805 abril 26 de 2021 Alcald\u00eda de Bucaramanga &#8211; 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