It is presumed that the changes introduced with the creation of the Tax on Economic Activities, the main reason for implementing these taxes is because they have a potential to produce income by being a general tax, since it taxes most of the income generated by the sale of goods and services.
It is a direct tax because it has economic effects on the person who generates the income from the sale of goods or rendering of services, through the taxpayer, who transfers the amount of the tax, becoming in the short term, because it is easy to collect, an important source for the municipalities collecting the tax in question, since it supports the expenses generated in the corresponding municipality and helps to support the annual budget of expenses of the municipalities.
In the same order of ideas, it can be said that the Tax on Economic Activities in the different municipalities since its creation has presented several modifications to adapt it to the economic and social reality in the municipalities, among them, the withholding agents of the Tax on Economic Activities are created, who are in charge of paying the mentioned tax before the Municipal Tax Administration according to the provisions of the municipal ordinances of the different municipalities.
For this purpose, the content of the legal forms must be evaluated in order to try to achieve tax savings and reduce the impact of such withholdings of Business Tax on the patrimony, also seeking to foresee the risks in which the taxpayers may involuntarily incur, avoiding fines and tax assessments, which disperse economic resources in legal counseling and cancellations of unnecessary fines.
As a consequence, ordinary taxpayers stop receiving the amount corresponding to the Tax on Economic Activities that is withheld, which has a significant impact on the financial statements, thus preventing its acquisition and obtaining a lower monetary liquidity, which is necessary for the normal operations of the Taxpayer, and the impediment of its acquisition generates a financial crisis for the Taxpayer.