Procedimiento De Liquidación, Determinación Y Prescripción Del Impuesto Predial Unificado No Declarativo, En Las Entidades Territoriales.

Abstract

The present academic reflection is oriented to verify if the procedure applied by the municipal territorial entities for the determination, liquidation and prescription of the non-declarative unified property tax is in accordance with the provisions of the current legal system. To promote the issue that arises, it is appropriate to describe the most important aspects of the unified property tax, to define the elements such as the subjects of the obligation, generating event, taxable base and rate, accrual and fiscal period; Below is a normative review of the systems for determining the non-declarative unified property tax, such as the liquidation-invoice, the tax declaration or self-assessed and the mixed system, as well as the jurisprudential basis of the prescription. Subsequently, an analysis of the shortcomings, difficulties and consequences of the procedure for determining the tax in light of current regulations is carried out.