Régimen Sancionatorio de Personas Jurídicas Establecido por la DIAN, en una Empresa del Sector de Servicios de Vigilancia y Seguridad Privada
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Date
2024-12-28
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Editors
Journal Title
Journal ISSN
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Publisher
Corporación Universitaria Minuto de Dios - UNIMINUTO
Type
Trabajo de Investigación e Innovación
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
En este estudio, se realizó una recolección exhaustiva de información basada en los movimientos detallados sobre el estado inicial de los procesos internos de una empresa adscrita a la superintendencia de vigilancia y seguridad privada, relacionados con la presentación de la declaración de renta y sus complementarios. Esta recopilación incluyó datos sobre la precisión en la información identificando mejoras a procesos con impacto en las áreas, la recolección, análisis, clasificación y manejo de la información, también como su incorporación y manejo en el software contable, de igual manera se integró a la revisoría y auditoría fiscal, junto con la legal, como un equipo para realiza revisión, manejo y respuesta a solicitudes y requerimientos de información por parte de los entes de control como la Dirección de Impuestos y Aduanas Nacionales (DIAN) y Secretaria de Hacienda Distrital SHD, entre otras. Validación en cuanto a la puntualidad en su entrega y realizando las acciones necesarias para cumplir con los requisitos regulatorios y legales. Con la finalidad de mitigar sanciones, minimizando los errores para así tener una mayor confiabilidad en los procesos de carácter normativo, vigentes presentados al realizar el cierre contable y fiscal con la finalidad de mejorar los procesos y reducir los costos.
In this study, an exhaustive collection of information was carried out based on the detailed movements on the initial state of the internal processes of a company attached to the Superintendence of Surveillance and Private Security, related to the filing of the income tax return and its complements. This compilation included data on the accuracy of the information identifying improvements to processes with impact on the areas, the collection, analysis, classification and management of the information, as well as its incorporation and management in the accounting software, in the same way it was integrated to the auditing and tax audit, together with the legal audit, as a team to perform review, management and response to requests and requirements of information by the control entities such as the National Tax and Customs Directorate (DIAN) and SHD District Treasury Secretary, among others. Validation in terms of the timeliness of their delivery and taking the necessary actions to comply with regulatory and legal requirements. With the purpose of mitigating sanctions, minimizing errors to have greater reliability in the regulatory processes, current presented when performing the accounting and fiscal closing with the purpose of improving the accounting and tax closing.
In this study, an exhaustive collection of information was carried out based on the detailed movements on the initial state of the internal processes of a company attached to the Superintendence of Surveillance and Private Security, related to the filing of the income tax return and its complements. This compilation included data on the accuracy of the information identifying improvements to processes with impact on the areas, the collection, analysis, classification and management of the information, as well as its incorporation and management in the accounting software, in the same way it was integrated to the auditing and tax audit, together with the legal audit, as a team to perform review, management and response to requests and requirements of information by the control entities such as the National Tax and Customs Directorate (DIAN) and SHD District Treasury Secretary, among others. Validation in terms of the timeliness of their delivery and taking the necessary actions to comply with regulatory and legal requirements. With the purpose of mitigating sanctions, minimizing errors to have greater reliability in the regulatory processes, current presented when performing the accounting and fiscal closing with the purpose of improving the accounting and tax closing.
Description
Keywords
Impuestos, Sanción Tributaria, Régimen, Procedimiento Sancionatorio, Taxes, Tax Penalty, Regime