Design of procedure for control of the affidavit of the tax on profits of credit and service cooperatives
Keywords:
Tax System, control of the Affidavit, insufficiencies, proceduresAbstract
As of the gradual application of the Tax System in 2018, the Credit and Services Cooperatives of Las Tunas began to pay the Tax on Profits to the National Tax Administration Office of said province, which in its function of control, determination, collection and inspection of taxes perceives that although there is an increase in the payments made by the Credit and Services Cooperatives for Profit Tax, it was evidenced that when analyzing their income there is no correspondence with what was contributed. The objective of this work is to design a procedure that eliminates insufficiencies in the control process of the affidavit of the Tax on Profits of Credit and Services Cooperatives.
References
Asamblea Nacional del Poder Popular. (2012). Ley 113 del Sistema Tributario (Ordinaria No.33 de 20 de agosto de 2012 ed.). La Habana, Cuba. Gaceta Oficial de la República de Cuba.
Consejo de Estado. (2019). Decreto Ley No. 365 (Ordinaria No. 37 de 22 de octubre de 2018). La Habana, Cuba. Gaceta Oficial de la República de Cuba.
Consejo de Ministros. (2012). Decreto No. 308 (Ordinaria No. 53 de 31 de octubre de 2012). La Habana, Cuba. Gaceta Oficial de la República de Cuba.
Ministerio de Finanzas y Precios (2004): Resolución No.49 de fecha 16 de febrero de 2004.
Ministerio de Finanzas y Precios (2015): Resolución No. 701 de fecha 22 de septiembre de 2015
Ministerio de Finanzas y Precios (2017): Resolución 1043 de fecha 4 de diciembre de 2017
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