Análisis al proceso de solicitudes de devoluciones automáticas de impuestos nacionales ante el covid-19 en Colombia.

Abstract

This article detects that taxpayers are not well informed in the processes and procedures outlined by the National Tax and Customs Directorate, causing that taxpayers to consider that filing the forms is complicated, because they make mistakes such as wrongly singing or filing the forms or the bank certification among others. Therefore, the procedures and formats that must be attached will be analyzed, which are found on the DIAN page “User Manual for Returns and / or Compensations: Balances in favor of sales taxes and income tax, also with this information A checklist and the most frequent errors will be designed in order to obtain a favorable and successful result.