Efectos Tributarios, Administrativos y Legales de las Declaraciones de Retención en la Fuente, IVA y Renta Presentadas sin Pago

Abstract

With the new schemes and developments of modernization of the state, the fiscal issue has become a recurring and worrying issue not only for large investors, senior management of companies, the union of accountants or financial advisers, but for people on foot. With the growth of the contribution pyramid and the progressive development of the media, taxation is a highly disturbing topic for ordinary people. Everyday life involves questions such as: Am I required to file? For what type of taxes? Can I file the return without payment? What should I do? …etc. This research proposal wants to present a series of arguments and recommendations in clear, precise and simple language to all these concerns related to the mandatory and timely payment of the tax declarations of the taxes administered by DIAN, essentially the Income, sales and Retention at source. In a first aspect the systematization of the problem is presented, its formulation, a series of questions to limit it and thus clearly describe the problem. Next, General and specific objectives are formulated to contextualize and indicate the scope of the investigative process. Then the justification and the frame of reference with which some conceptual and theoretical references are exposed that allow a greater location in the subject, making clear the spatial, legal and temporal contexts. Subsequently, the methodological and investigative guidelines and the bibliographic and normative references are presented, in which the developments of the investigative work are sustained. Finally, and as a contribution from the author, through a complete academic exercise of normative, jurisprudential and doctrinal analysis and compilation, she clearly and precisely points out the economic, tax, administrative and legal implications of the Income, Sales and Retention declarations in the Source by taxpayers and withholding agents.