Impacto de la facultad determinadora y resolutiva en los procesos de devolución de impuesto a la renta en la dirección zonal 6 del Servicio de Rentas Internas

Abstract

In the Zonal Direction 6 of the Internal Revenue Service taxpayers are appreciated that after requesting the return of Taxes, they must return them by the control of the Tax Administration with respect to the values established in their declaration.

This is because in the return that applies the resolution power, instead, in the revision of the values of the declaration applies the determining power.

For the above, this research develops an analysis of the functions developed by the Zonal Direction 6 of the Internal Revenue Service regarding the feasibility of the Internal Revenue Service Zonal Direction 6 to apply the determining power within a request or claim Administrative or that controls the determination prior to the request for return; To know if the Administration has resorted to control processes after the tax return processes to establish the veracity of the declarations; Analyze whether effective monitoring is being carried out within the complementary determination processes; That is, to know what actions the taxpayer has taken after having been the object of this action; And, to propose improvement actions to the processes of control of the determination of the taxpayer as well as of the actions carried out by the Tax Administration in the tax refunds