The special audit performed to the Dirección of Rentas of the Municipality of Ibagué, about the industry and commerce taxes and unified property tax, by the Contraloría Municipality of Ibagué, in use as a supervisory function, where support activities were carried out such as: review of the administrative acts of prescription of the unified property tax, review of locations for not declaring industry and commerce taxes in force in 2014, based on the examination procedure and the established notification guide, which resulted in audit findings duly supported in their working papers.