Publicación:

Orientación a los contribuyentes en el Régimen Simple de Tributación en el punto NAF de Universidad Cooperativa de Colombia, Villavicencio.

Resumen

This report is the result of business practices carried out at the Universidad Cooperativa de Colombia, Villavicencio headquarters, in agreement with the Directorate of National Taxes and Customs - DIAN, through the Accounting and Fiscal Support Nucleus (NAF) in VillavicencioMeta. The objective was to provide taxpayers with guidance to give clarity in formal obligations (returns, presentation of information, registration, and updating in the single tax registry, electronic invoicing, electronic signature, among others) that originate from the economic event in the lead. of a natural and legal person and also clarify new tax obligations and / or news such as the process for electronic invoicing, digital signature and substantial aspects of the Simple Taxation Regime (RST). Taxpayers approached the NAF point to resolve tax cases. A positive impact was generated to the business and productive sector of the region. The internship generates an interaction strategy between the University, the Company and the State that are part of the University Social Responsibility, guaranteeing that the objective of Guiding taxpayers in their formal obligations was met, especially this semester in relation to the RST. It was possible to benefit 115 people attended in the semester and was carried out by students Nicolás González Moreno and Alejandro Forero Tejada by electronic means (Microsoft Teams, WhatsApp, phone calls and email), developed from July 24 to November 30, 2020 , with a total of 350 hours worked complying with what is required for professional practice.