The modifications, creation of rulings and resolutions in tax matters affect the formal duties related to value added taxes, likewise the governmental provisions influence the process, in this way the value for its determination is observed, this depends on administrative processes and procedures specifically in the tax matter within the legal framework, which leads to the determination, declaration and payment of the tax.
Taxpayers and responsible parties must file a sworn statement for the taxed and exempt operations carried out in each monthly tax period, and in such statement they shall record the amount of the tax debits that appear in the invoices issued in the tax period, as well as the amounts of the taxes borne and that have been transferred as tax credits in the invoices received in the same period; with the inclusion of the corresponding debit and credit notes.
It is necessary to mention that transparency and assertiveness in the determination, declaration and payment of the value added tax constitute one of the most important and delicate phases of the tax commitment, since it depends on it whether a taxpayer is classified as a tax evader or fined for noncompliance.
To achieve this, it is necessary to implement an internal control that guarantees the achievement of the planned objectives and the fulfillment of the duties as subjects of law, however, at present there are many companies that do not manage an adequate internal control process that allows them to timely comply with the formal duties regarding value added taxes.
The tax collection institutions are responsible for assessing delays and omissions in the recording and processing of daily operations, failures in the entry of accounting adjustments incurred, unreliability in the balance sheets shown and deficiencies in the handling of mandatory books.
Transformational leadership and contextual performance
are the main factors that most influence organizational culture.
