{"id":2359,"date":"2016-02-12T09:22:23","date_gmt":"2016-02-12T15:22:23","guid":{"rendered":"http:\/\/paredes-saravia.com\/?p=2359"},"modified":"2016-02-12T09:22:23","modified_gmt":"2016-02-12T15:22:23","slug":"liquidacion-y-devolucion-de-isr-asalariados","status":"publish","type":"post","link":"https:\/\/parsa.royalestudios.com\/en\/publicaciones\/liquidacion-y-devolucion-de-isr-asalariados\/","title":{"rendered":"Liquidaci\u00f3n y Devoluci\u00f3n de ISR Asalariados"},"content":{"rendered":"<p>DECRETO 10-2012 LEY DE ACTUALIZACI\u00d3N TRIBUTARIA TITULO III <\/p>\n<p>ART\u00cdCULO 79. LIQUIDACI\u00d3N Y DEVOLUCI\u00d3N DE LO RETENIDO EN EXCESO<\/p>\n<p>Los trabajadores al finalizar su periodo de liquidaci\u00f3n anual, deber\u00e1n presentar al patrono las constancias de las donaciones realizadas, si fuera el caso, para que el patrono determine el impuesto definitivo. Si el patrono determina que retuvo de m\u00e1s, deber\u00e1 devolver las sumas retenidas en exceso e informar a la SAT dentro de los <strong>dos primeros meses del a\u00f1o calendario<\/strong> por los medios que este disponga&#8230;<\/p>\n<p><a href=\"http:\/\/paredes-saravia.com\/wp-content\/uploads\/2016\/02\/BOLETIN-ALASARIADOS.jpg\"><img decoding=\"async\" src=\"http:\/\/paredes-saravia.com\/wp-content\/uploads\/2016\/02\/BOLETIN-ALASARIADOS-300x150.png\" alt=\"BOLETIN ALASARIADOS\" width=\"300\" height=\"150\" class=\"aligncenter size-medium wp-image-2360\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>DECRETO 10-2012 LEY DE ACTUALIZACI\u00d3N TRIBUTARIA TITULO III ART\u00cdCULO 79. LIQUIDACI\u00d3N Y DEVOLUCI\u00d3N DE LO RETENIDO EN EXCESO Los trabajadores al finalizar su periodo de liquidaci\u00f3n anual, deber\u00e1n presentar al patrono las constancias de las donaciones realizadas, si fuera el caso, para que el patrono determine el impuesto definitivo. Si el patrono determina que retuvo [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[33],"tags":[],"class_list":["post-2359","post","type-post","status-publish","format-standard","hentry","category-temas-fiscales"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Liquidaci\u00f3n y Devoluci\u00f3n de ISR Asalariados - PARSA: Paredes, Saravia &amp; Asociados, S.A.<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Liquidaci\u00f3n y Devoluci\u00f3n de ISR Asalariados - PARSA: Paredes, Saravia &amp; Asociados, S.A.\" \/>\n<meta property=\"og:description\" content=\"DECRETO 10-2012 LEY DE ACTUALIZACI\u00d3N TRIBUTARIA TITULO III ART\u00cdCULO 79. LIQUIDACI\u00d3N Y DEVOLUCI\u00d3N DE LO RETENIDO EN EXCESO Los trabajadores al finalizar su periodo de liquidaci\u00f3n anual, deber\u00e1n presentar al patrono las constancias de las donaciones realizadas, si fuera el caso, para que el patrono determine el impuesto definitivo. 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