Publicación:

Práctica empresarial en la división de la gestión de recaudo y cobranzas de la dirección de impuestos y aduanas nacionales seccional Arauca

Resumen

The process of professional practice as a form of degree in the direction of the National Tax and Customs Division of Collection and Collection, was developed under the guidelines and current regulations established by Decree 1000 of 1997 and referred to in the National Tax Code between other regulations and decrees in force which partially regulate this process. For this division the application for return and / or compensation, aims to "facilitate the submission, filing, analysis, decision and control of applications and ensure due process management through an efficient and expeditious mechanism, obeying the legal framework established for this purpose" (DIAN, 2012) The objectives for the support functions required in the area, such as organization, comparison, analysis and preparation of administrative acts for taxpayers investigated through programs and / or tax applications and audit lines to control tax compliance were made and thus to fulfill efficiently and effectively performed and the search for a better development and technological advancement in taxation activity. The practice ended successfully, with excellent technical, legal and professional basis for part of the supported area, meeting the goals.