DISEÑO E IMPLEMENTACIÓN DE UN FORMATO PARA LA DECLARACIÓN DE RENTAS DE PERSONAS NATURALES ACORDE AL NUEVO SISTEMA CEDULAR EN LA FIRMA LUNA ASESORES & CONSULTORES S.A.S.

Abstract

In Colombia there is a wide variety of taxes where the regulator always seeks to collect them in their entirety but not always possible due to various situations, such as constant evasions and / or circumvention, insufficiency in collection, difficult administration, others; All this causes that changes in norms or laws related to taxes are continually being made. A recent example is the 1819 law in which one of its important points is the way in which the income tax is treated and how it should be carried by a completely new system for the case of the income of natural persons, thus achieving, a higher tax levied, new people starting to pay taxes and less inequality since legal persons were receiving the tax burden. The use of this new system of schedular income allows the tax to be determined based on the source of the taxpayer's income, defining the type of income and the deductions that can be made for said income.

For the application of this new model of schedular incomes it is necessary to have a tool that allows to organize and process the information in a practical and simple way to finally load the information already processed to the platform of the Dian. Generally the same Dian provides this application but this does not always work at all well, usually has failures or not fully adapt to what you want, for this reason it was necessary and convenient to design and implement this tool with which a service will be provided more complete and efficient, decreasing the probability of error that can be generated in the use of the application granted by the DIAN.

This tool will be made in accordance with the legal provisions and rules that concern you for the provision of a good service.