Elaboración de un manual del contribuyente para devoluciones y/o compensaciones del Impuesto sobre las ventas, de acuerdo a la normatividad vigente en el año gravable 2018.

Abstract

The fiscal legislation in Colombia contamplates not only tax obligations but also the right to request restauration and/or compansation of positive balances generated in sales tax return about the higher deductible tax value compared to the generated tax, that in some cases equals zero. Considering the complexity of procedures to apply for such repayments it has been made a laws, decrees and current resolutions revisión and analysis, which allowed the build-up of a tool that describes the tax return and/or compansation of IVA for exempt, builders (VIS- VIP) and exceded payments. This guide allows the knowledge of the filing process, formal requests, administrative acts, determinations and other instructions which will enable the success of the taxpayer´s request. Taking into account that the tax administration, fulfilling its function, cheks the clarity, veracity and compilance with legal requirements of every process, in the moment that the request be presented it must satisfy every formalities for carry out the return of the positive balance. If not, the entity will refuse partly or completely the application, becoming this situation in a problema for many companies, mainly because of the shortage of cash flow.