Análisis de la notificación en la etapa de fiscalización, determinación, ejecutoria y mandamiento de pago del impuesto vehicular en el departamento del Meta

Abstract

In the first measure, it seeks to identify the factors that determine the correct application of the procedure that the department of the goal currently applies when developing the notification processes in the inspection, determination, enforcement and order payment stage of the vehicle tax, this is to establish whether Said procedures are adapted to the provisions of the current legal system.

With the aim of establishing the analysis of the procedure of this article, it is appropriate to describe the most important aspects of the current notification mechanisms of the vehicle tax applied in the Department of Meta, with which it seeks to identify the possible administrative shortcomings that end up configuring the causes of the definitive closure of the processes of coercive collection of the pending payments of the vehicle tax in the application of the notification procedure, in accordance with the provisions of the new income statute of the Department of Meta, Ordinance 1184 of 2022, articles 364, 365, 366 and 367 of the aforementioned standard adopted by the Meta Departmental Assembly in use of its constitutional and legal powers.