Tributación/Auditoria Tributaria Clase 7: Obligaciones formales y sustanciales

Taxation/Tax Audit Course Class 7: Formal and Substantial Obligations What does Tax Obligation mean? Tax Obligation Obligations of Taxpayers Obligation to be registered in the registry managed by the Tax Administration Obligation to provide proof of registration to the Tax Administration Obligation to issue and provide payment vouchers, as well as supporting documents Obligation to keep accounting books, as well as the books and records required by tax regulations Obligation to allow control and to display information that may generate tax obligations Obligation to provide information on the activities of the tax debtor or third parties Obligation to store, archive, and preserve books and records Obligation to maintain information resources in working order Obligation to visit the offices of the Tax Administration Obligation of the sender of goods Methods of extinguishing the Tax Obligation Methods of extinguishing: Payment Offset Consolidation Onerous recovery Doubtful debts Statute of limitations on debt Tax Refund Request: Undue and Excess Payments Tax Return Tax Return Replacement Tax Return Correction Tax Debt and Payment Tax Debt Receipts Late Payment Interest Current TIM Tax Debt Update