Publicación:

Apoyo al desarrollo de estrategias para el cobro coactivo del impuesto de industria y comercio implementadas por la Dirección de Impuestos de la Alcaldía de Villavicencio

Resumen

This report is the result of business practices carried out at the Ministry of Finance, area of tax management of the Municipality of Villavicencio-Meta. This paper collects information on the strategies for collecting industry and trade tax from people who have lived in the country since previous years. Some activities were also carried out to enforce the coercive collection of taxpayers ESTRATEGIAS COBRO COACTIVO IMPUESTO DE INDUSTRIA Y COMERCIO 13 who have been previously notified and have ignored the call for prompt payment. These practices are based on the creation and development of strategies for the collection of taxpayers who are in a state of indebtedness in their industry and trade tax, The area assigned to us also aims to make coercive charges to taxpayers who did not pay their debts in previous years and generated a advertencia ignored. The coercive collection is a special way by which the Public Entities effectively obtain the collection of the tax debts in their favor, through their own dependencies, without judicial participation, obtaining the double status of judge and party within the process.