Elaboración de un manual informativo de carácter tributario para la revisión en contratos y pagos de arrendamiento, obra y servicios.

Abstract

As part of the process of business practice in the Agrarian Bank of ColombiaRegional Santanderes, a work is done in which evidence general characteristics of the entity, descriptions fundamental to perform the diagnosis and after that an Analysis that allows to determine the type of proposal that contributes a benefit to the organization, specifically to the area where you are supporting as an intern; After this step, the improvement proposal is developed "informative manual of tax character for the revision in contracts and payments of lease, work and services" tool whose main objective is to serve as guide and as material of support in each one Of the processes that are managed there; Structured with content related to topics such as: Social Security for Independents, IVA and retention in the different types of contracts. This tool arises from the evaluation carried out in the administrative Sub management area, finding as main flaws or needs; Errors in the handling of tariffs, updating of the normative framework for the payment of social security of independent workers, the penalties that have had to assume some contractors for misinformation or erroneous information, among others. This is the way to develop this instrument of support.