COMPROBANTES DE VENTA, RETENCIÓN Y

DOCUMENTO COMPLEMENTARIOS

INTEGRANTES
MARGEAN CANO
VICTOR
MELANY NÚÑEZ
ANTHONY GARCÍA
FIORELLA CLAVIJO

JOSÉ GUTIERREZ
MARIA BELÉN CEVALLOS
¿QUIENES SON CONSIDERADOS COMO
AGENTES DE RETENCIÓN?
Toda persona jurídica o persona natural obligada a llevar contabilidad
que pague o acredite en cuenta cualquier tipo de ingreso que
constituya renta gravada para quien los reciba, actuará como agente de
retención del Impuesto a la Renta.
OBLIGACIÓN DE LOS AGENTES
DE RETENCIÓN
Están obligados ha entregar el respectivo comprobante de retención, en un
plazo no mayor de cinco días de recibido el comprobante de venta.
— CUANDO SE DEBE REALIZAR LAS
RETENCIONES EN LA FUENTE

La retención en la fuente deberá

realizarse al momento del pago o
crédito. El monto mínimo para
efectuar retenciones es de $50. De
realizarse pagos a proveedores
permanentes se efectuará la
retención sin importar el monto
(dos o más compras en un mismo
mes calendario)
TABLA DE PORCENTAJE DE RETENCIÓN
0 1
1.75 2
2.75 3
8 10
15 25
37 0 o 10
0 o 25 0 o 25 o 37
1–2 1, 10
1.5 o 1.75 2/mil
22 o 25 22, 25 o 28
25 o 37 3/mil
5, 25, 37  
—¿QUE SON RETENCIONES EN
LA FUENTE?

Obligación que tiene el comprador de

bienes y servicios, de no entregar el valor
total de la compra al proveedor, sino de
guardar o retener un porcentaje en concepto
de impuestos. Este valor debe ser entregado
al Estado a nombre del contribuyente.
 ¿QUIENES ESTAN EXTENTOS DE ESTA
OBLIGACION?
01 02 03
Instituciones y Empresas Instituciones sin fines Misiones diplomáticas de
del Sector Público de lucro países extranjeros

04 05 06
Pagos por concepto Compra venta de Transporte público de
de reembolso de divisas personas
gastos
Compra de inmuebles
07 o de combustibles
 SANCIONES A LOS AGENTES DE
RETENCIÓN
De no efectuarse la retención o de hacerla en forma parcial, el agente de retención será
01
sancionado con multa equivalente al valor total de las retenciones que debiendo hacérselas
no se efectuaron, más el valor que correspondería a los intereses de mora.

02El retraso en la presentación de la declaración de retención será sancionado de conformidad

con lo previsto por el artículo 100 de esta Ley.

La falta de entrega del comprobante de retención al contribuyente será sancionada con

03 una multa equivalente al cinco por ciento (5%) del monto de la retención, y en caso de
reincidencia se considerará como defraudación de acuerdo con lo previsto en el Código
Tributario.
 El retraso en la entrega o falta de entrega de los
tributos retenidos conlleva la obligación de
entregarlos con los intereses de mora respectivos y
será sancionado de conformidad con lo previsto en el
Código Tributario.
DOCUMENTOS COMPLEMENTARIOS

NOTAS DE
DÉBITO

NOTAS DE GUIAS DE
CRÉDITOS REMISIÓN
 Cuando las condiciones de ventas
NOTAS DE CRÉDITO originales pactadas entre las partes han
sido moficadas

ANULAR OPERACIONES

EFECTUAR DEVOLUCIONES

CONCEDER DESCUENTOS Y
BONIFICACIONES
 NOTA DE DÉBITO
Este documento se emite para el cobro de intereses
de mora y para recuperar costos y gastos incurridos
por el vendedor, con posterioridad a la emisión del
comprobante de venta
 Las facturas que tengan el
carácter de “comercial
negociables”, no podrán ser
modificadas por notas de
crédito.
GUÍAS DE REMISIÓN

Sustentan el traslado de
mercaderías dentro del territorio
nacional.
 CASO ESPECIAL

Únicamente cuando el proveedor se Caso en el cual el comprobante de

comprometa a entregar los bienes en
el sitio que señale el adquirente, el
comprobante de venta respectivo
podrá amparar el transporte de las
mercaderías
venta incluirá la información
relacionada con el punto de
partida y de llegada y las fechas
en las que se vaya a efectuar el
traslado
 Los sujetos pasivos tiene el
plazo de 15 días
Los sujetos pasivos deben dar de . En caso de que se cumpla este
periodo y no se haya realizado la
baja los comprobantes de venta, gestión correspondiente, el sujeto
recibirá una sanción por falta
retención y documentos
reglamentaria.
complementarios cuando los
documentos no se hayan utilizado
o cuando estén caducados
LOS 15 DÍAS DE PLAZO, SE CUENTA A PATIR

Vencimiento del plazo de vigencia.

01

02 Cierre del establecimiento

03 Cierre del punto de emisión

04 Deterioro
LOS 15 DÍAS DE PLAZO, SE CUENTA A PATIR

Robo o extravío.
05

06 Cese de operaciones.

Cuando el emisor detectare fallas técnicas

07 generalizadas en los documentos.

Cuando el emisor haya perdido la calidad de

08 contribuyente especial o ser obligado a llevar
contabilidad.
 THE CURRICULUM
Introduction Features
Neptune is the fourth-largest planet in Jupiter is the biggest planet in the entire
the Solar System Solar System

2018 Mercury is very small 70%

2020 Saturn has several rings 80%

2022 Venus has a nice name 70%

 02
LAW ACADEMIC AREAS
You can enter a subtitle here if you need it
 OUR ACADEMIC AREAS

Mars Venus Neptune

Mars is actually a very Venus is the second planet Neptune is the farthest
cold place from the Sun planet from the Sun

Mercury Saturn Jupiter

It’s the closest planet to Saturn is a gas giant with Jupiter is the biggest
the Sun several rings planet of them all
ALTERNATIVE ACADEMIC AREAS
Mars Mercury
Mars is actually a very It’s the closest planet to
cold place the Sun

Venus Saturn
Venus is the second planet Saturn is a gas giant with
from the Sun several rings

Neptune Jupiter
Neptune is the farthest Jupiter is the biggest
planet from the Sun planet of them all
 STRUCTURE OF LAW CENTER
Dean

Director college of Director graduate

law school
Bachelors College Director Masters
Directors Director

Coordinator I Course coordinator

Coordinator II
MORE
AWESOME
WORDS!
A PICTURE IS WORTH A
THOUSAND WORDS
A PICTURE IS WORTH A
THOUSAND WORDS
 A PICTURE
ALWAYS
REINFORCES THE
CONCEPT
Images reveal large amounts of data, so
remember: use an image instead of a long text.
Your audience will appreciate it
A PICTURE ALWAYS REINFORCES
THE CONCEPT
Images reveal large amounts of data, so remember: use an image instead of a long
text. Your audience will appreciate it
 150,000
Big numbers catch your audience’s attention
 35,287
Students graduated from law school in 2022
 152 345
Saturn Mars
Saturn is a gas giant and has Despite being red, Mars is a
several rings very cold place

200 250
Jupiter Venus
Jupiter is the biggest planet in Venus is the second planet
the Solar System from the Sun
 112,882
Big numbers are useful

1,321
Big numbers are useful
 DEVICE MOCKUP
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TABLET MOCKUP
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THIS IS A MAP
Mars
Mars is actually a very
cold place

Venus
It’s the second planet
from the Sun

Mercury
Mercury is the closest
planet to the Sun
 CENTER LOCATIONS

Mars Neptune
Mars is actually a Neptune is far
very cold place away from us

Jupiter Saturn
It’s the biggest planet Saturn has several
of them all rings
 OUR MISSION AND VISION
Mercury
Mercury is the closest planet to
the Sun and the smallest one in the
Solar System—it’s only a bit
larger than the Moon
Venus
Venus has a beautiful name and is
the second planet from the Sun.
It’s hot and has a poisonous
atmosphere
 OUR VALUES

Mars Neptune
Mars is actually a very cold It’s the farthest planet
place from the Sun

Jupiter Saturn
It’s the biggest planet in the Saturn is a gas giant and
Solar System has several rings
 MORE VALUES
Mercury
Mercury is the closest planet
to the Sun and the smallest
one in the Solar System—it’s
only a bit larger than the
Moon
Venus
Venus has a beautiful name
and is the second planet from
the Sun. Venus is very hot,
even hotter than Mercury
 OUR SUCCESS

25% 50% 90%

Mercury Mars Venus
It’s the closest planet to the Despite being red, Mars is Venus has a beautiful name
Sun and the smallest in the actually a cold place. It’s full and is the second planet from
Solar System of iron oxide dust the Sun
 LAW CENTER AWARDS
1950 1980

Mars 1975 Jupiter 1990

Mars is actually a very Jupiter is the biggest
cold place planet

Venus Neptune
Venus is the second Neptune is far away
planet from the Sun from Earth
 STATISTICS
Earth
Earth is the third planet from the
Sun and the only one that harbors
life in the Solar System
● Mercury 55%
● Mars 35%
● Venus 60%
● Saturn 90%

Follow the link in the graph to modify its data and then paste the new one here.
For more info, click here
STARTING SALARY PRIVATE SECTOR
48 Schools: Under $70,000

80 Schools: $70,000 - $99,999

18 Schools: $100,000 - $129,000

7 Schools: $130,000 - $159,000

30 Schools: At least $160,000

Follow the link in the graph to modify its data and then paste the new one here. For more info, click here
STARTING SALARY PUBLIC SECTOR
Mars
Despite being red, Mars is actually
a cold place. It’s full of iron oxide
dust

Mercury
Mercury is the closest planet to the
Sun and the smallest of them all

Follow the link in the graph to modify its data and then paste the new one here. For more info, click here
 03
ACADEMIC TEACHERS
You can enter a subtitle here if you need it
 OUR TEACHERS

Susan Bones Timmy Jimmy

You can speak a bit about this You can speak a bit about this
person here person here
 TUTORS
When: Every Tuesday
Anna Jones Where: Center library
Time: 2:00 p.m. - 3.00 p.m.

When: Every Wednesday

Jonas Doe Where: Center library
Time: 2:00 p.m. - 3.00 p.m.

When: Every Thursday

Matthew Sam Where: Center library
Time: 2:00 p.m. - 3.00 p.m.
 FIRST YEAR COURSE

Mercury Venus Mars

It’s the closest planet to Venus is the second planet Mars is actually a very
the Sun from the Sun cold place

Jupiter Neptune
Jupiter is the biggest Neptune is far away from
planet of them all Earth
 OUR GOALS
Mars
Despite being red,
Mars is very cold

Earth Neptune
Earth is also known as Neptune is far away
the blue planet from us
 STUDENT PROGRESS

4
Jupiter is the biggest
planet of them all Neptune
Jupiter
3
Earth is also known as Neptune is far away
the blue planet from us
Mars
Earth 2
Mars is full of iron
oxide dust
1
 ENROLLMENT PROCESS
01 Venus is the second planet from the Sun

02 Despite being red, Mars is actually a cold place

03 Jupiter is the biggest planet of them all

04 Saturn is composed of hydrogen and helium

05 Neptune is the farthest planet from the Sun

06 Earth is the only planet that harbors life

07 Mercury is the closest planet to the Sun

 PRE LAW- STUDIES

Knowledge Dedication Team work Research

Jupiter is the biggest Saturn is composed of Neptune is far away Mars is actually a very
planet of them all hydrogen and helium from Earth cold place

Business Organize Language Social

Venus is the second Mercury is the closest Earth is the third planet Pluto is now a very
planet from the Sun planet to the Sun from the Sun dwarf planet
 ONLINE ENROLLMENT

Earth Saturn
Earth is the planet where Saturn is not the only
we all live planet with rings

Mars Neptune
Despite being red, Mars Neptune is very far away
is a cold place from the Sun
SPECIAL REMINDERS
Do you know what helps you make your point
clear?
Lists like this one:
● They’re simple
● You can organize your ideas clearly
● You’ll never forget to buy milk!
And the most important thing: the audience
won’t miss the point of your presentation
 BOOK RECOMMENDATION

TITLE AUTHOR YEAR DESCRIPTION

Title here Author here Year here You can add a description here

Title here Author here Year here You can add a description here

Title here Author here Year here You can add a description here

Title here Author here Year here You can add a description here

Title here Author here Year here You can add a description here
 CONCLUSIONS
● Mercury is the closest planet to the Sun and the
smallest one in the entire Solar System
● This planet's name has nothing to do with the
liquid metal, since Mercury was named after the
Roman messenger god
● Despite being closer to the Sun than Venus, its
temperatures aren't as terribly hot as that planet's
● Its surface is quite similar to that of Earth's
Moon, which means there are a lot of craters and
plains
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 ALTERNATIVE INFOGRAPHICS I
01
25%
Neptune Jupiter is the
biggest planet
Neptune is very far Earth
away from the Sun 02 Earth is the planet where
50% Mars is actually a we all live
Saturn very cold place
50%
Saturn is not the only
03
planet with rings 60%
Ceres is in an
asteroid belt
 ALTERNATIVE INFOGRAPHICS II
Neptune is far Earth
Pluto is seen as a 01 away from Earth
dwarf planet 60%
Earth is the only planet known to
Venus has a harbor life
02 beautiful name
Venus has a very
toxic atmosphere
Jupiter
Saturn is a gas
03 giant with rings
80%
Mercury is the Jupiter is the biggest planet
smallest planet
 ALTERNATIVE RESOURCES
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ment paper on desk
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