Control tributario de la empresa de servicios públicos de la Vega Cundinamarca

Abstract

This research aimed to design an accounting and tax control model to improve the efficiency of the declaration and payment of municipal taxes derived from withholding taxes applied to contractors by the Public Utilities Company of La Vega, Cundinamarca, during the 2020–2023 period. The study adopted a quantitative approach with a non-experimental, descriptive research design. Documentary review was used as the primary data collection technique, analyzing contracts, accounting records, and tax documentation. A traceability matrix was developed to organize and examine information related to 328 contracts executed during the study period. The findings revealed a significant level of non-compliance in the transfer of municipal withholdings. Only 14.49% of the total amount withheld had been paid, while 85.51% remained outstanding. Consequently, the estimated tax contingency exceeded three billion Colombian pesos, including unpaid principal, late payment interest, and potential penalties.Based on these findings, the study proposes a tax control model supported by a permanent traceability matrix, a standardized withholding management procedure, and alignment with the Colombian Standard Internal Control Model (MECI), to strengthen internal control, reduce tax risks and ensure timely compliance with tax obligations. Keywords: tax control, withholding, traceability, public management, internal control, public services.