Formulación de un manual de procedimientos en la revisión de los actos administrativos de los expedientes en la división de Gestión de Fiscalización Tributaria.

Abstract

The Audit process comprises a set of tasks in order to motivate taxpayers to fulfill their tax liability; looking after the correct, honest and timely payment of taxes. For this, Servicios de Impuestos Internos (SII) is authorized by law to inspect the statements filed by taxpayers within the statute of limitations that it has, and review any deficiencies in their declaration, to settle a tax and to pay taxes where applicable. The tax audit is an ongoing audit activity that consists in verifying the accuracy of statements by reviewing taxpayers' records and documentation. (SII) Servicios de Impuestos Internos In Colombia, companies face a complex tax system, with permanent changes and tax reforms every 1.7 years. The tax reform approved in 2016 (Law 1819 of 2016) was not enough in terms of competitiveness: maintains a high effective corporate tax rate compared to our competing countries and the countries of the Organization for Economic Cooperation and Development (OECD); new taxes were created that impact the competitiveness of the Colombian productive sector; there is still a great dispersion of taxes at all levels of government; incentives for entrepreneurship are not clear; taxpayers are still very few and the issue of territorial taxes was not addressed. The tax reform brought some positive aspects such as the deduction of VAT paid on capital goods in the same year of purchase, the withholding at source based on the utility of the companies, the mechanism for tax works and tax benefits for investment in the most affected areas by the armed conflict.