Publicación:

Impuesto nacional al consumo en Colombia

Resumen

With the entry into force of the tax reform of December 2012, Law 1607 Article 71 National Consumption Tax (INC) was established by disaggregating the National Consumption Tax INC of Value Added Tax (VAT), giving a view INC clearer and analysis of its regulations, as it was created, and the role according to the rates or tax rates, which are the percentage value that must be applied to the taxable base. Noting fiscal and criminal manner according to the faults incurred. In order to give a clearer view of the INC this Article shall have the following order, starting'll do an analysis of their regulation; following description will be made on fiscal and criminal involvement, and then considering the professional ethics of public accountant, by reviewing accounting and direct proceed, it must act according to the standard as is specified in the INC.