Análisis a procesos sancionatorios formato 1732 relevancia tributaria vigencia 2016 y formato 2516 vs formulario 110

Abstract

Reconciliations allow the consolidation of accounting book records with calculations made in the income statement, thus identifying differences resulting from the record control. It originates through the decree implemented in 2017 issued by the Ministry of Finance and Public Credit, Article 772-1 E.T Decree 1998 of 2017 is approved and regulated. The purpose of this investigative work is to strengthen knowledge and identify how harmful and relevant it is for the taxpayer, because it minimizes the risk of incurring errors in tax returns, avoiding cost overruns derived from the correction of said errors and penalties in the preparation of form 110 and form 2516. The results show that the taxpayer must comply with control elements that constitute the tax conciliation. There are two ways to issue the report: through the (SIE) the taxpayers who must do it and display it when required by the DIAN, prioritize the technical specifications, deadlines and conditions for the conciliation report under resolution 20 of 28 of march 2018. According to the entire technical process, the differences between accounting and tax information are established: Permanent differences, those that are not reversed in periods later and temporary that are the product of reversal in future periods and that is related. In conclusion, taxpayers must comply with basic aspects to carry out a legal and successful tax conciliation. Numeral 2 of article 1.7.1 (DUR) 1625 of 2016 in Tax Matters.