Disminuir la irregularidad por medio de la auditoria tributaria al momento de solicitar la devolución de IVA para constructor de acuerdo con el parágrafo 2 del artículo 850 del Estatuto tributario, y lograr que la administración tributaria no detecte faltas, sea negado el trámite según lo dispuesto en el artículo 670 del estatuto tributario.

Abstract

Nowadys the builder at the momment to request the taxes add value (IVA) beforeh and the taxes office (DIAN) in the country don't have important to the rules even the law to the Article 670 the taxes rules (Estatuto Tributario) for which indicate the fine by inadmissibility the returns and compensations for request the itself. By the way to the office taxes items to relurn back the value added (IVA), is the office to take the charge determine if the taxpayer person has fulfilled with the rules legal provisions that apply in the development of fiscal activity in order to reduce any irregularity at the tome of submitting the requist for refund of the taxes add value vat (IVA) and ensure that the tax administration doesn't detect faults and deny them the process. Taking into account that there is a right and efficient point to determination of taxes and an excellent audit there must be an accounting with troth ful information. With this tax audit what we seeks is to evaluate the effect of the vat (IVA) refund of builders in Bucaramanga's city. Enforce the requirements requested before the day and achieve compliance with the provisions of paragraph 2 of Article 850, about the return of balance in favor of the builders, the Tax Statute that indicates that they will have the right to the refund and / or compensation of the value added tax, VAT(IVA), paid in the acquisition of materials for the construction of social interest housing and priority housing. The return or compensation will be made in proportion to four percent (4%) of the value registered in the deeds of sale of the new property, as acquired by its buyer or end user, whose value does not exceed the maximum value of the home of interest social, in accordance with current regulations. (treasury of department and Public Credit, Decree 96 of January 28, 2020).