Diseño e implementación de estrategias para el mejoramiento de recaudo del impuesto de industria y comercio en la alcaldía municipal de Chitagá, Norte de Santander.

Abstract

This work is the process of my professional practice in the Department of Finance of the Municipality of Chitagá, which began with the recognition of the work area, and once established the functions designated to develop, a DOFA was carried out by means of which Identified weaknesses, opportunities, strengths and threats; By means of which a diagnosis could be obtained, from there originated a proposal of improvement titled "DESIGN AND IMPLEMENTATION OF STRATEGIES FOR THE IMPROVEMENT OF TAX REFUND OF THE INDUSTRY AND COMMERCE TAX, IN THE MUNICIPAL CITY OF CHITAGÁ NORTE DE SANTANDER." This proposal consisted primarily of updating the database of taxpayers registered in the Office of the Secretary of the Treasury (Tax on Industry and Commerce) from 2010-2017, which included basic information, statements found in physical files, Payments and closings of establishments. From there, the large number of delinquencies with respect to the ICA tax was identified. Secondly, the development of a guide was carried out, which consisted of the creation of leaflets that disclosed the description of the tax, the destination of the tax, the form of payment and the penalties for not declaring; This brochure was distributed to the different establishments, and the establishments were also recorded in the RIT (TAX INFORMATION REGISTRY), as well as the implementation of strategies that encouraged taxpayers to pay the tax. The realization of this proposal was made with the purpose of increasing and encouraging the collection of the Tax on Industry and Commerce. Finally, you can observe the conclusions and recommendations of my experience not only professional but also on a personal level.