Analysis of Reasons for Rejection of Income Tax Credit Refund Applications
DOI:
https://doi.org/10.70335/sapiendus.1.1.9Keywords:
Compensation, Administrative Act, Inadmissible, Balance in Favor, TaxpayerAbstract
Introduction: The purpose of this article is to analyze the causes of rejection in the requests for refund and/or compensation of balances in favor for income of natural persons in Colombia during the year 2023, in the Bogota tax section. Objective: it is developed through an applied and mixed research, with a descriptive-explanatory scope and a triangular approach. The population is made up of natural persons who are taxpayers of income tax in the Bogota tax section, with balances susceptible to refund and compensation of credit balances in the year 2023. Methodology: Simple random sampling was used. Results: reveal that the most common causes are: omission of required documents, errors in the return, inconsistencies in the information reported and ignorance of formal requirements established by the DIAN, and that as a result the balance in favor disappears or is modified generating balance payable. Conclusions: This analysis provides evidence of the need to strengthen the tax culture, simplify procedures and improve communication between the tax authority and taxpayers, in order to reduce the rejection rate and promote more efficient and transparent tax compliance.
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