VALUE ADDED TAX ACT
Article it. -A. - IV
RETENTION IN LABOUR OUTSOURCING
SUBJECTS OBLIGED
TO RETAIN Will retain the tax referred to in this fraction by moral persons or natural persons with business activities.
SUBJECTS OBLIGED TO RETAIN
That they receive services through which they are made available to them, personnel who perform their duties in the facilities of the contractor, or even outside them.
Whether or not they are under the direction, supervision, coordination or dependence of the contractor, regardless of the name given to the contractual obligation.
RETENTION AMOUNT
Retention will be made for 6% of the value of the consideration actually paid.