Publicación:

Procedimientos de auditoría tributaria para la identificación de operaciones simuladas desde las normas de aseguramiento de la información

Resumen

In Colombia, the National Tax and Customs Directorate –NTCD– is responsible for overseeing and controlling compliance with taxpayers' tax obligations. Law 1314 of 2009 regulates the principles and standards of accounting and financial information. Most of the taxes are paid by companies; many handle double accounting, significantly reducing tax revenues to the country. Most of the taxes are paid by companies; many handle double accounting, significantly reducing tax revenues to the country. Tax reforms have been quite frequent in the last 20 years, which has made the tax system complex and unstable, turning it into a breeding ground to materialize evasion and avoidance through simulated operations. The substantial problem is that fraud against the State is identified after the financial collapse. This work is descriptive and documentary is justified because it standardizes the audit processes with international regulations. Its objective is to develop a tax audit procedure design to identify simulated operations from the Information Assurance Standards. The NTCD has established a guide for the analysis of simulated operations based on an international document: “Procedure for the Analysis of Simulated Operations” and four areas participate: i) Auditor, in charge of analyzing and verifying taxpayer information, ii) Head of division, ii) Sectional Management and, iv) Asset Laundering Coordination. When analyzing a real case of simulated operation, the auditor's expertise was fundamental because it started from information inherent in the activity of the taxpayer, the pharmaceutical sector, did not contain INVIMA registration and the RIPS, basis for this economic sector; it presented several economic activities, not compatible with each other; he had no employee support, inflated income for a certain period, payment by member loan box; information that the taxpayer could not support. However, the existence of more complex cases must be considered, where fraudulent elements may be meticulously chained and not be so "visible" in the audit analysis, it is there that other information has to be deepened and verified, for example: existence of accounts, investments, deposits and operations in high-risk and / or non-cooperating countries, purchase and sale of items with prices much lower than those of the market, confession of tax evasion or voluntary submission of statements omitted in previous years. In order to prevent fraud against the State and improve practice, the proposed design consists of two guides: i) Work Route and ii) Worksheet. The Work Route is directing the audit in an orderly manner, interlacing the elements congruently; identifying and classifying the information that will later be crossed with others to corroborate or discard it. The Worksheet records the information found in the Work Route. Conclusion: The principle of information assurance is mandatory in the audit work and the materiality of the operations must be demonstrated through the veracity of the information to confirm or discard simulated operations.