Análisis Normativo De La Corrección Del Iva Presentado En Periodos Diferentes

Abstract

It is essential to know the Colombian legislation, in the tax field where we are required to know the accounting and tax regulations in this case primordial value added tax VAT, which is an indirect tax that falls on the consumption of goods or services taxed, being canceled by the economic taxpayer as an additional percentage regardless of their economic capacity, but it is the legal taxpayer who must comply with the formal obligation of presentation and payment of this tax to the active subject. In Colombia, according to article 600 of the National Tax Statute, it indicates how this tax must be returned to the State and regulates the periods for the declaration and payment of the VAT sales tax. Therefore, when activities are initiated during the fiscal year, the taxable period will be the one between the date of initiation of activities and the end date of the respective period in accordance with the first numeral of this article. Taking into account the above information, it is important to analyze the legal and economic effects of the correction of VAT returns filed in different periods, and how the regulations help to identify the possible alternatives and possibilities that taxpayers have for the correct filing of such tax.