Publicación: Apoyo al proceso de devoluciones de la división de gestión de recaudo y cobranza de la dirección de impuestos y aduanas seccional Arauca
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The development of professional practice as a form of degree in the Direction de Impuestos y Aduanas Nationals in the Area of collection and collection in the first stage of the thread returns, was developed taking into account the guidelines and regulations established by Decree 1000 of 1997 by which partially regulates the procedure of return and compensation, and enacting other provisions. and as contemplated in the national tax statute among other rules and regulations decrees which partially regulate the management of refunds and/or compensation process. That to protect the National Treasury of necessary controls. By Decree number 2277 November 6, 2012 which regulates is partially the management of returns and compensation procedure and enacting other provisions. Can only request return or compensation responsible for VAT that treat articles 477 and 481 of the tax statute by which partially regulates the management of returns and compensation procedure and enacting other provisions amended by the law of December 1607, 2012 by articles 54 and 55 performing national taxable transactions directly associated with the production of goods and services exported or exempt. The application for repayment must be submitted directly by the taxpayer or his/her legal representative or through a legal representative certifying as responsible.