Aplicación de un adecuado procedimiento tributario, en los errores fiscales de las declaraciones tributarias (Iva y Renta), de la empresa FC S.A.S. (sin el principio de negocio en marcha).

Abstract

This work is a product of analysis under a context of interpretation of norms. This is supported by the critical judgment and professional capacity of their members. The need to provide added value for an organization with a view to the winding up of the company is the main input to offer ideas and / or alternatives that contribute to the correction of certain inconsistencies that are reflected in the tax declarations. A proper knowledge about the tax procedure, contributes that a legal or natural entity can correctly fulfill both the substantial obligation and the formal obligation. The result of this work provides a detailed guide that indicates the procedure and how would be the application of an audit in the tax declarations to which they were practiced a study and a verification of countable versus fiscal facts. In order to anticipate inconveniences that may arise in a fiscal and accounting inspection by the Dirección de Impuestos y Aduanas Nacionales - DIAN.