Propuesta de reorganización en los procesos de fiscalización del impuesto al consumo de licores, vinos, aperitivos y similares de origen extranjero

Abstract

The consumption Tax of liquors, wines, aperitifs and the like of foreign origin represents an important source of collection for the Government of Cundinamarca, a tax that needs a pertinent control over the importing companies of liquors; In order to reduce technical smuggling and increase adequate control. Therefore, it is proposed to generate a matrix that allows to implement a reorganization in the inspection processes; since these present shortcomings in the execution and in the time of audits established and in the sub-processes; additionally, there are no professionals to carry out these, which means that the estimated time in each step is delayed and the expected is not fulfilled. Consequently, the matrix will be focused on improving time, which will make the performance of the inspection processes on consumption tax more efficient, such as inventory crossings, taking into account the data presented by FIMPROEX (Fondo Cuenta de Impuesto al Consumo de Productos de Origen Extranjero) and the TTI platform (Thomas Greg & Sons), and the delivery time of the corresponding administrative acts for each case, this increasing the efficiency of officials and the number of companies audited in a year.