ISR withholdings with as main input
Welcome to the WEB Withholding System -ISR – of the Superintendency of Tax Administration.
What is the WEB WITHHOLDING SYSTEM – ISR -?
The system is developed from main input of Online Electronic Invoice -FEL-, in this way the ISR withholding agent has electronic invoices available to practice withholding from the moment the supplier has issued them, it has the option of mass loading of paper tax documents, in accordance with the provisions of Decree Number 10-2012, Tax Update Law.
When should they join?
- Large Special Taxpayers must join as of January 1, 2022.
- Medium Special Taxpayers must join as of February 1, 2022.
- Normal Taxpayers must join as of March 1, 2022.
- Public Sector must join as of April 1, 2022.
- Regional Special Taxpayers must join as of May 1, 2022.
How do I enter the system?
If the taxpayer is qualified as a VAT Withholding Agent, they can enter with RNIT and the password they use to enter the WEB Withholding System, where they will have the option to make ISR and VAT withholdings, respectively.
If you are a normal taxpayer, you must enter from your Virtual Agency>> Services>> Web Withholdings>> where you will find the options to generate the ISR withholding certificates.
What are the obligations of ISR Withholding Agents?
- Make the withholdings established by law, when they must act as ISR Withholding Agents.
- Generate the Income Tax Affidavit with the entire tax withheld, and submit it within the period of the first (10) business days of the month following the month in which the withholding certificate was issued.
- Issue the respective withholding certificate with the date of the invoice.
- Deliver the withholding certificate to the taxpayer within the first (5) days of the immediately following month.
- Be up to date in compliance with your tax obligations.
What income can I declare in the WEB Withholding System for ISR?
- Lucrative Activities
- Capital Income
- Special Invoices
¿Se Can you delegate permissions to collaborators to carry out Other Income management within the WEB Withholdings system?
The owner can delegate permissions to his collaborators to carry out procedures within the system, for which the user manual is attached. which gives the support on delegable permissions within the WEB-ISR Withholding System.
Manual for Assignment of Delegable Permits for the WEB-ISR Withholding System (Other Income). Download
User Manual of the WEB Withholding System -ISR- Download
Paper document upload format Download
Format for Uploading Third Party FEL Invoices Download
User Manuals for the Public Sector
User Manual of the WEB Withholding System -ISR- Revolving Fund Download
User Manual of the WEB Withholding System -ISR- Treasury Download
User Manual of the Decentralized WEB Withholding System -ISR- Download
User Manual of the Centralized WEB Withholdings System -ISR- Download
User Manual of the WEB Withholding System -ISR- Municipalities Download
