10.1 Withholdings and payments on account
- 10.1.1 Obligated to retain and deposit on account
- 10.1.2 Withholding or deposit percentages on account
- 10.1.3 Withholdings for income from movable capital
- 10.1.4 Withholdings for leasing of urban properties
- 10.1.5 Withholdings for income from movable capital attributed by entities in attribution of income
- 10.1.6 Withholdings for leases of urban properties attributed by entities in attribution of income
- 10.1.7 Withholdings for concepts other than the income from movable capital or the leases of urban real estate attributed by entities in the attribution of income
- 10.1.8 Withholdings and payments on account for shares of Collective Investment Institutions
- 10.1.9 Withholdings on prizes from certain lotteries and bets
- 10.1.10 Other withholdings
- 10.1.11 Fiscal year fee to be deposited or returned