Publicación:

Apoyo a los procesos de recaudo en el área de cobro coactivo de la alcaldía del municipio de Arauca

Resumen

The area of coercive collection of the Mayor's Office of the municipality of Arauca, is related to taxes, authorized for the direct collection of the obligations of taxpayers that have not been canceled and therefore run in favor of the entity, established in the framework normative, which specifies that it does not need judicial intervention or mediation. Due to this, it is precise to make use of a qualitative research methodology, with descriptive method, and based on sources of secondary information, focused on two taxes, the Unified Property Tax and Industry and Commerce Tax and its complementary Notices and Boards , making known its administrative manual where it specifies the due process to be carried out, with the general objective of Managing the collection of taxes in the area of coercive collection of the Municipality of the Municipality of Arauca. Obtaining as a result the correction of systematic inconsistencies, in addition, of the issuance of new official settlements for the year 2014, and the request for new declarations already filed in the area of taxes for the application of due coercive collection.