Alcances de la responsabilidad solidaria a los accionistas de una sociedad por acciones simplificada SAS frente a los procesos de fiscalizacion de la direccion de impuestos y aduanas nacionales - DIAN

Abstract

The objective of the research is to determine the scope of the joint responsibility of the shareholders of a simplified corporation in relation to fraud in the DIAN audit processes in Colombia. All states in the world are subject to taxes or the tax obligations of their taxpayers, for this reason it is important to investigate the different situations that are affecting these processes. Through this work it has been possible to identify that the simplified joint stock company-SAS, is a flexible way for entrepreneurs to develop a company, but some have used this type of company to mock the state and evade taxes, therefore the different joint responsibilities of the partners and the audit processes that would apply to this type of company are identified in order to generate strategies that allow mitigating the negative impact generated by these fraudulent actions. Determining the scope of these actions allows government entities to be on alert in order to educate their population and take pertinent measures and anticipate the different challenges.