Oportunidad de mejora para la creación e implementación de un manual que facilite el diligenciamiento y tiempo de los trámites del Registro Único Tributario a personas jurídicas, realizados en la Dirección Seccional Delegada de Impuestos y Aduanas de Pamplona.

Abstract

As an intern of the Public Accounting program of the University of Pamplona, based on social accounting, which is defined as the science that seeks to satisfy the requirements of its external and internal users, I have the function of implementing an opportunity for improvement within the entity by participating in the knowledge acquired during the learning process in the academy. Based on this an opportunity for improvement is established, where a manual of easy access and learning for external users and officials of the entity will be designed and implemented, which facilitates the processing and time of the procedures for registration and updating of the Unique Tax Registry to legal entities in a more rapid, timely, efficient and effective manner, categorized as Simplified Stock Companies (SAS), Non-Profit Entities (ESAL), Temporary Union and Consortiums, carried out in Pamplona's Delegate Section of Taxes and Customs.