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Plan de Formación Contable: Sesión 2

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Colombia

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Plan de Formación Contable: Sesión 2
 

Plan de Formación Contable: Sesión 2Online version

Contabilidad

by Sandy Vasquez Galvis
1

En el impuesto ICA el sujeto activo es el DISTRITO

2

La sobretasa bomberil es un tributo adicional del ICA

3

Los cambios en bases y tarifas de las retencion en la fuente(renta) se actualizaron en el Decreto 0573 de 2025

4

Las cuenta contable en IB del rte ica es 2365

5

La diferencia del impuesto de Rte fte y Rte ica es que el primero es distrital y el segundo nacional

6

La retención en la fuente (renta) es de periodicidad mensual

7

La retención en la fuente(ICA) es solo de periodicidad anual

8

Las tarifas depende de la actividad económica y el municipio

9

El Decreto 0572 de 2025 comenzó a regir a partir de Junio del 2025

10

La tarifa de retención en la fuente(renta) x servicios (declarantes) es del 4%

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