Cartilla informativa, depuración de la base de datos y formato de liquidación del impuesto de industria y comercio, para el área de secretaria de hacienda de la alcaldía del municipio Pamplona.

Abstract

The present grade work, it treats on the regarding thing the tax of industry and commerce. For this motive there was realized a counterfoil of diagnosis, where are demonstrated weaknesses as the absence of information about the tax, the value to cancel, the totals, the dates so that the taxpayers could pay it, etc., also there are merchants, who in spite of being registered before the Chamber of Commerce, are not registered in the Treasury Department, it is demonstrated that these merchants might be incurring the crime of the evasion. The project includes the type of descriptive investigation, where the observation is used like the first way to analyze the different situations that appear in the Treasury Department, regarding the taxes to be cancelled, later applies a tool to him for the compilation of the information as it is the survey, Where it exposes the results as the lack of knowledge of the tax of industry and trade, have difficulties at the time of the completion of the format of the tax payment, lack of information on the part of the municipality for traders on the collection and payment of taxs, the system will delay in raising the payments, generating sometimes inconvenience to taxpayers. Hence the importance of the project, by the elaboration of a primer informative, where the community in general can be informed of the tax of industry and trade, clearing doubts, as the value to cancel, the time in which it must be, the taxable base, activities taxs, benefits, sanctions, also the debugging of the database on the establishments that are not registered with the secretariat, in the same way the format of tax liquidation as aid to the taxpayers for the Processing.