Mecanismos de control en operaciones de los comerciantes no responsables de IVA en Colombia
Fecha
2019-09-16Registro en:
Plata Florez, J. P. y Sánchez Leal, M. R. (2019). Mecanismos de control en operaciones de los comerciantes no responsables de IVA en Colombia [Tesis de Especialización]. Universidad Santo Tomás, Bucaramanga, Colombia
reponame:Repositorio Institucional Universidad Santo Tomás
instname:Universidad Santo Tomás
Autor
Plata Florez, Jenny Patricia
Sanchez Leal, Mauricio Rosember
Institución
Resumen
The traders not responsible for IVA in Colombia are those that in tax matters enjoy tax benefits in matters of formal and substantial obligations. With regard to commercial rules must be governed by the commercial code, and those that can not be resolved by this area, should be addressed to the appropriate standard, civil code among others. Within the concise writing you can find the relevant commercial and tax regulations that concern this classification of people, concepts and new models brought by the Law of Financing Law 1943 of 2018, current tax reform. And similar with other countries. Control mechanisms are established to reduce tax evasion, expecting results that strengthen the formal economy to close the informality gap that natural persons not responsible for VAT classified as merchants increase statistics for fear of facing the tax burden of the country affecting your statements of comprehensive income at the end of the year.