Procedure for the extensive inspection of the Tax on sales and services to natural persons of the Yateras municipality

Authors

Keywords:

: inspection, taxes, collection

Abstract

This article is the result of an investigation that aims to propose a procedure for the extensive inspection of the tax on sales and services to natural persons of the Yateras municipality, which contributes to the achievement of the effectiveness of collection in the territory through the extensive inspection of the taxes Sales and Services Tax to which natural persons are subject. Therefore, the objective was proposed to design a procedure that allows greater feasibility of the extensive inspection of the tax on sales and services to natural persons to contribute to the maintenance of social expenses in this municipality. Theoretical methods were used: historical, abstract, induction, and techniques such as interviews and surveys. The diagnosis carried out demonstrated the lack of extensive inspection procedures for the tax on sales and services to natural persons that allow detecting possible tax non-compliance in taxpayers registered as natural persons.

Author Biography

Marnia Caridad Fiel Sánchez, Oficina Nacional de Administración Tributaria, Provincia Guantánamo, Cuba

Graduada de Licenciada en Contabilidad y Finanzas, desde el año 2009, en la Universidad de Guantánamo. Labora en la ONAT Provincia Guantánamo, como Especialista Superior en Recaudación. Se encuentra cursando la III Edición de la Maestría en Contabilidad. Miembro de la Asociación Nacional de Economistas y Contadores de Cuba, en la que ha participado en eventos nacionales, provinciales y municipales

References

Asamblea Nacional del Poder Popular. (21 de Noviembre de 2012). Ley No. 113 Ley Del Sistema Tributario. Gaceta Oficial de la República de Cuba, Ordinaria 53, 1693 -1788. La Habana, La Habana, Cuba: Ministerio de Justicia.

Consejo de Ministros. (21 de Noviembre de 2012). Decreto 308 Reglamento de las normas generales y de los procedimientos tributarios. Gaceta Oficial de la República de Cuba, Ordinaria 53, 1693 - 1788. La Habana: Ministerio de Justicia.

Consejo de Ministros. (Diciembre de 2019). PLAN NACIONAL DE DESARROLLO ECONOMICO Y SOCIAL HASTA EL 2030. Ministerio de Economía y Planificación: https://www.mep.gob.cu/sites/default/files/Documentos/Archivos/FOLLETO%20PNDES%20%20FINAL%20est%C3%A1%20en%20planificaci%C3%B3n.pdf

PCC. (2021). Directrices contenidas en el informe central al 8vo Congreso del Partido, en el discurso pronunciado por el Primer Secretario del Comité Central del Partido en la Sesión de Clausura y las derivadas del trabajo de las comisiones. La Habana: Editora Política.

PCC. (2021). Lineamientos de la política económica y social del Partido y la Revolución para el período 2021-2026. Habana: Comité Central del Partido Comunista de Cuba. https://www.mined.gob.cu/wp-content/uploads/2021/09

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Published

14-10-2023

How to Cite

Fiel Sánchez, M. C. (2023). Procedure for the extensive inspection of the Tax on sales and services to natural persons of the Yateras municipality . Cuban Magazine of Finance and Prices, 7(4), 93–103. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/09_V7N42023_MFS

Issue

Vol. 7 No. 4 (2023): octubre - diciembre

Section

Research articles

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