Riesgos sancionatorios por expedición de resoluciones del ICA en el Municipio de Bucaramanga – 2021

Abstract

The objective of the article is to determine the consequences generated for taxpayers by the resolutions or decrees issued by the Ministry of Finance and the Mayor's Office of Bucaramanga regarding the industry and commerce tax during the 2021 period. The methodology implemented is the documentary analysis of the regulations. at the municipal level. The results show that the municipal tax administration issued agreements, resolutions and decrees that were not clear to taxpayers regarding the payment of the tax. In conclusion, the new municipal tax regulations resulted in the impact on the taxpayers' pockets and the risk of assuming penalties.