Propuesta para la actualización del procedimiento tributario del estatuto municipal de Pamplona

Abstract

Projecting the tax issue to any natural or legal person is an essential and important tool for any municipal administration. With the present work carried out in the Municipality of the Municipality of Pamplona (North of Santander), we want to make known the importance of having updated each and every one of the documents that refer to the taxes, fees and contributions, the rules for administration, inspection, determination, discussion, control, collection and return. Likewise, the regulation of the sanctioning regime, the procedural norms that regulate the competence and the performance of the authorities in charge of the collection, control, return and collection corresponding to the administration of taxes, fees and contribution is for which knowledge and changes are fundamental who has suffered in history this tax process For the Municipal Municipality of Pamplona, ​​having the update of the tax procedure of the municipal statute will give you many instruments to design an adequate tax planning and contribute to the achievement of this objective. For this update, the tax procedure used by the municipality which was prepared by the municipal council in 2005 was taken as an initial basis, this document was compared with tax procedure statutes of other municipalities that were updated to current regulations and directly with the national tax statute of 2015.