In practice, the monitoring carried out in the Government of Tolima in the Directorate of Rents and Revenues - Coercive Collection Area is evidenced, in support and review of the portfolio of appeals and the portfolio of procedural costs for the effective collection of said portfolios, the Which are part of the inventories of the incomes receivable from the department of Tolima. In order to comply with the plans and processes, where the coercive collection area is responsible; additionally, the relationship for the refund of vehicle tax was verified and made for some taxpayers of the department of Tolima, through pqrsd.