GESTIÓN DE LOS PROCESOS TRIBUTARIOS DE PERSONAS NATURALES EN EL SRI, PERIODO 2016

Abstract

His paper studies the role of the Internal Revenue Service (SRI) as a government entity, is to manage tax policy; with the objective of knowing the deficiencies that the tax process has, describing what the taxpayer is currently doing with respect to the fulfillment of his obligations with the State; Providing adequate and timely attention is essential to correct consecutively the various procedures of the department, especially the one that is placed at the attention of improper payment procedures and overpayment of natural persons, as it explores the greater volume of unprocessed procedures. By means of a methodology appropriate to the subject of study; Projective research was used, which helped to think about solutions that can improve the quality of the type of process provided by the SRI. It is concluded that the tax cycle is the set of the main obligations that a taxpayer has, which begin at the time of registration in the Single Taxpayer Registry (RUC) and continue with the request for the issuance of sales receipts and the filing of declarations tributaries.