Análisis de los impactos de las sanciones por extemporaneidad de la presentación de la información exógena de las personas jurídicas en Colombia

Abstract

Nowadays the direction of taxes and national customs (DIAN). Has as a flag of their administrative management of the collection derived from the errors of the taxpayers, result of the delay on sending of the magnetic files and the respective revision called “cross information” through the processes of analysis called “exogenous information”, which is a consolidation of the transactions between a service or product seller within a specific period. Starting from the normative analysis. The authors of this article seek to capture a reflection on the main economic and social impacts, presents in the sanctioning process produced due to the breach of the presentation of the previously called “exogenous information” Mainly focused on Colombian legal entities, based on a mixed investigation of qualitative and quantitative data analysis. Since the current normative is compiled and analyzed sequentially with the existing process related to the sending of information, sanctioning process and the defense of the people (Legal entities). After, is the liquidation of the sanction due to the expiry of a specific case in a “legal entity” which will allow seeing in “numbers” the effects caused by the huge sanctions All of this causes a big impact on the economy of a “legal entity” The right decision taken by the owner, and the responsibility of the certified public accountant, is to collect and send quality and right information.