Propuesta para minimizar el déficit en el flujo de caja generado por la demora en la devolución de los saldos a favor en IVA en la empresa optimización de energía S.A.

Abstract

In these times the recovery of the balances in favor of taxes has become an arduous task for the financial area of ​​the Companies due mainly to the fact that the DIAN handles a significant amount of requirements in order to avoid the frauds that historically have been presented. .

The MUISCA system (Service and control used by the DIAN to avoid fraud and obtain the necessary information for information crossings) has allowed the DIAN to use this system to avoid tax evasion and tax fraud in Colombia.

Technological advances with MUISCA make it possible that return requests are no longer made manually but are made virtually saving costs and time for DIAN. Although for companies it becomes an arduous task, as will be seen in this work, step by step all the requirements that come with requesting the return of the balances in favor generated in VAT for effective sales to free zones, it is more than planning and organization, in addition to being clear about the financial costs that increase when these sales are made.