In the rendering of services, at the latest within the tax period in which the taxpayer receives the remuneration or consideration, when it is credited to his account or is made available to him; When

It is the taxpayer or person responsible for the payment of the tax, provided that he/she carries out a commercial, industrial, service or similar activity for profit in the jurisdiction of the municipality,

This publication is circumscribed on the basis of the tax trend that arises from the application of the withholding of the Tax on Economic Activities made to the Ordinary Taxpayer who provides services

The need to analyze the procedures involved in the Withholding of the Tax on Economic Activities from the Taxpayer's financial statements, by analytically reviewing the established withholding procedure