Estructuración del manual de elaboración y preparación de la información exógena del año gravable 2017 para la firma Luna Asesores y Consultores S.A.S. Tomando como referencia el articulo 772 -1 y la resolución 000068 de octubre del 2016 y sus correspondientes modificaciones.

Abstract

The exogenous information is a control mechanism that the state carries out through the Dian, in order to exercise a better control of taxes, reduce evasion, and optimize the collection or voluntary collection of taxes. Therefore, it is necessary for the accounting profession to corroborate with the correct elaboration of exogenous information taking into account the high sanctions caused by irregularities in the process, for this it is necessary to make the clients aware of the importance of contributing with the state in the treatment of true and reliable information, and the presentation of it in the appropriate period.