Amnistias tributarias y recaudo del impuesto predial en Villavicencio año 2019

Abstract

This reflection was made based on the fact that if the Municipality of Villavicencio had great liquidity with the short-term collection payment; of the amnesty in 2019, to verify the delinquency of the taxpayers and the collection of the portfolio. According to Decree 678 of May 20, 2020, when the social and ecological emergency was declared in our country.

Whose general objective is to analyze the measures on Tax Amnesties in the collection of Property Tax in the city of Villavicencio for the year 2019, due to the importance of said portfolio of this tax; to cover the public expenses of the Municipality; and likewise determine if said Tax Amnesties affect their collection in the short term. It was analyzed that the amnesties in the periods of May to date, from the payment of the property tax, 33% of the portfolio could be collected.

The delay in the payment of said property tax increased in the city of Villavicencio, since there was a portfolio of more than 90%; being affected the Municipality, for that reason these amnesties have been granted frequently to alleviate said delinquencies to said taxpayers, but this payment of amnesties is better reflected in the short term and not in the long term.

You must carry out more campaigns on tax amnesties and their benefits when making the payment of said portfolio, so that taxpayers have knowledge and clarity of what the discounts, their benefits, and the validity that come into discount, this information should be published by radio, social networks and more visual advertising.