Publicación:

Modelo de facilidad de pago de impuestos tributarios para persona jurídica conforme al artículo 814 del estatuto tributario

Resumen

This document seeks to guide taxpayers in requesting the payment facility for the cancellation of tax taxes through this model, explaining from the application process; In this way, contribute new ideas that can generate a change and sensitize the taxpayer to take advantage of the benefits, which aims to encourage interest in fulfilling the nation and therefore the development of the entire community. This is why due to the existing ignorance regarding the procedures and requirements necessary to carry out said request for ease of payment, we decided to carry out this work, which seeks to correctly guide taxpayers for the payment of tax obligations, in such a way that, with the supplied material, they can support each other to advance their request in a correct and effective way before the UAE National Tax and Customs Directorate - DIAN. The procedure adopted is a quantitative model that is developed in six parts, the first Statement of the problem and Justification in terms of needs and relevance in two phases; then the frame of reference where theory and conceptualizations are established; later, in the legal framework, characteristics of payment facilities, the maximum term for the request and the supports are detailed; right away; We find it the methodology constituted by phases through which the model will be determined; the first phase identification of the generalities of a case of expired tax obligation; It consists of the definition of the characteristics of a business organization that presents an expired tax obligation. The second phase define the Model. According to the requirements and procedures, three steps will be considered, which are the first step Requirements to access a Facility of Payment and Verification of documents through the check sheet, second step to develop the procedure - establishing the risk of applying the Acidity test, establish the Ease of payment considering the results and the third step use of technology. Next, we find the Ease of Payment Tax Tax Model of the company RADIOLOGIA CAEL SAS, which is going to be used for our study model. In which we apply the phases and through the formulas of liquidity indicators of current ratio and acid test, yielding as a result for the year 2018 1.13 and 2019 1.13, taking into account that this company in question does not handle inventories, the test Working capital gave us as a result 636,754,278 for the year 2018 and for the year 2019 408,179,877 which indicates that this would be the money that we have left to work, and finally we issued the conclusions and recommendations from which we can determine that According to this model, it is possible to access this payment facility.