Publicación:

Análisis del procedimiento tributario empleando la vía gubernativa en Colombia

Resumen

This report is made to inform about the most important aspects that arise when taxpayers use the governmental channel when there are disagreements or errors within the tax procedure carried out by the National Tax and Customs Administration (DIAN). This is how the study proposes as a general objective to analyze the formalities of the tax procedure used in Colombia when using the government channel. Methodologically, the study has a qualitative approach, which begins with research through databases and also applies a measurement instrument, finding that in the professional practice there are a considerable number of public accountants who have not used the government within the processes of their clients, and it is evident that not all comply with the rules to use this resource. Among the results, it is evident that within the Colombian legislation there are means and resources established in favor of the taxpayers, so that the compliance of the fiscal duties are under the principles of justice and legality; that the exhaustion of the governmental channel is used as a resource so that the errors of the administration (DIAN) or of the taxpayer are voluntarily corrected within the compliance of the processes and times established by law, without having to reach legal instances.