Improvement of the tax deferral procedure for budgeted units in the municipality of caimanera
Keywords:
postponement of tributary obligations, inadequacy of funds, certifyAbstract
The work approaches the postponement of tributary obligations in the National Office of Tributary Administration, in the Onat advances, of the municipality Caimanera, because the same one doesn't conceive the treatment to budgeted units in the face of an inadequacy of funds. The objective of the investigation is to establish improvements to the effective procedure of postponements of tributary obligations, by means of the inclusion of certify that it endorses the readiness of funds of the budgeted units in the municipality Caimanera, in such way that allows to make a short term decision. In the dynamics of the economy in the last year, it has become habitual, the proliferation of the applications of postponements of this type of juridical people, propitiated in general, for the inadequacies of funds that present in or before the date of expiration of the obligations. A growth of these steps is appreciated, in the face of the nonexistence of a specific procedure for budgeted units, for what becomes necessary to establish improvements to the current procedure. Among the reached results, the application of the procedure is stood out proposed in the office of the municipality Caimanera by means of case study, what has made possible to validate the viability and effectiveness of the same one, to postpone tributary obligations to budgeted units.
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