Publicación: Estudio de caso para la determinación de los ingresos recibidos por entidades descentralizadas para efectos del impuesto de industria y comercio
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Over the years, different interpretations and definitions of the taxes, but ultimately they must be collected by the state to fully respect public spending without paying direct compensation to taxpayers. It is essential for national objectives, especially for other countries, such as the provision of health services, education and infrastructure. Therefore, this survey refers to corporate and industrial taxes as taxes. to the property. The control and control of this tax by virtue of article 287 of the Constitution Colombian policy is the sole responsibility of the local government. Law 1 of 1983 constitutes the framework law for the taxation of commerce and industry in Colombia and is treated as a tax obtained for the performance of industrial, commercial or commercial activities services under the jurisdiction of a specific municipality. Subject to the foregoing, any person who performs part of the taxable activities corporate and industrial will acquire the status of taxpayer. To do this, it is necessary to define clearly the authority (cities directly dependent on the central government) to exercise. The Previous activities are aimed at ensuring that taxpayers comply with their official and important obligations related to this tax in a timely manner and efficient