Análisis del recaudo impuesto de industria y comercio en el municipio de Cerrito, Santander - Colombia.

Abstract

The industry and commerce tax is generated from any industrial, commercial or service activity in a given municipality and is caused whether the person possesses or not commercial establishment, the income received from this tax is used to meet the needs of the municipality. The majority of merchants are aware that when an activity of this commercial, service or industrial type is undertaken, it entails tax obligations such as the industry and commerce tax, but since the awareness of the timely payment of this tax has not been created, evade in any way, consequently to this the municipality has to create many strategies to meet the goals proposed in the collection of this tax, it begins by informing taxpayers who come to cancel the tax with the benefits that can be agreed between the two parties if this does not work we continue with the persuasive collection where the merchant is informed that he has an obligation that has not been fulfilled, he is given a period of three months to get up to date with the benefits that are granted as they are payment agreements, if we continue with a very high portfolio we continue with the payment order where you already lose all benefits and you are given a or shorter than fifteen days to cancel this obligation and ultimately reach the embargo.