Análisis al proceso de solicitudes de devoluciones automáticas de impuestos nacionales ante el covid-19 en Colombia.

This article detects that taxpayers are not well informed in the processes and procedures outlined by the National Tax and Customs Directorate, causing that taxpayers to consider that filing the forms is complicated, because they make mistakes such as wrongly singing or filing the forms or the bank...

Full description

Autores:
Zubieta Martínez, Sandra Milena
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2020
Institución:
Universidad Antonio Nariño
Repositorio:
Repositorio UAN
Idioma:
spa
OAI Identifier:
oai:repositorio.uan.edu.co:123456789/1815
Acceso en línea:
http://repositorio.uan.edu.co/handle/123456789/1815
Palabra clave:
Devolución automática, requisitos, inadmisorio, solicitante
automatic return, requirements, inadmissible, applicant.
Rights
restrictedAccess
License
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Description
Summary:This article detects that taxpayers are not well informed in the processes and procedures outlined by the National Tax and Customs Directorate, causing that taxpayers to consider that filing the forms is complicated, because they make mistakes such as wrongly singing or filing the forms or the bank certification among others. Therefore, the procedures and formats that must be attached will be analyzed, which are found on the DIAN page “User Manual for Returns and / or Compensations: Balances in favor of sales taxes and income tax, also with this information A checklist and the most frequent errors will be designed in order to obtain a favorable and successful result.