Propuesta de un manual para aplicación de retención de ICA en la empresa Salamanca S.A.S.
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Date
2024-02-20
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Universidad Antonio Nariño
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http://purl.org/coar/resource_type/c_7a1f
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Abstract
A tool that the State has to gradually collect a particular tax is the withholding tax at source and this is applied by payment or credit on account and its main objective is to achieve collection in the same taxable period. (Decree-Law 624, 1989, art. 367).