Corrección y sanción de la declaración de renta por la no bancarización

Abstract

In the investigative development and the practical exercise, a case of sanction for non-banking is taken, in accordance with the current regulations and the tax statute, the causes and tax procedure are displayed for the control of costs or expenses that can be taken as deductibles in the income statement of natural persons. According to Art. 771-5 of the ET: Means of payment for the purposes of accepting costs, deductions, liabilities and deductible taxes, the difficulties that people present for not having knowledge of the norm are developed and analyzed, considering that as of 2018, the control and the procedure for verifying the information has been more rigorous. In the casuistry of the exercise, the situations that led to the lack of control of the amount or value that could be taken in said income statement are contemplated, among them the most important causes are, first: the economic activity is the processing of pineapple and the sale of this as pasteurized pineapple; when purchased from peasant pineapple producers (they do not have bank accounts or the means allowed by the DIAN so that the payments of costs or expenses can be deducted) most of the time the payments were made in cash without taking into account the amount maximum payment allowed in deductible cash in income tax returns, and second: not taking into account the change in deductible bases from 2018 to taxable year 2019.