Disposición de mercancías aprehendidas, decomisadas o declaradas en abandono a favor de la nación.

Abstract

This research work refers to the disposition of Apprehended, Confiscated or Abandoned Goods in favor of the Nation, which is the responsibility of the National Tax and Customs Directorate, as well as the administration of Income and Complementary Taxes, National Stamp Tax, Sales Tax; Duties and other taxes of the national order, whose competence is not assigned to other entities of the State whether it is external and internal taxes or foreign trade, and the direction and administration of customs management, including the apprehension, confiscation or declaration in abandonment of goods in favor of the nation, their administration and disposal. This research work was carried out as a degree option as a Public Accountant and is composed in the first instance of the generalities that contemplate definition, justification of the problem, theorization and adequate conceptualization of the subject; then, as a second instance, the objectives of the investigation are established, which focuses on determining the disposition of Goods Apprehended, Confiscated or declared in Abandonment in favor of the Nation; Likewise, there is the variable and operationalization of it. The third aspect is the definition, development and construction of the most appropriate methodology for carrying out the research work; Next, and as a fourth aspect is the analysis and presentation of results and, as a fourth aspect we will find aspects such as: conclusions and recommendations as a result of the research work.