Remisión de las obligaciones tributarias

Abstract

Abstract:The purpose of this end-of-career work is to make a tax, economic, fiscal, doctrinal and comparative social, historical, legal, doctrinal and comparative study about the legal figure of the remission as a way of terminating the tax obligation within our tax legislation, in order to determine its connection, administrative procedure and economic tax benefits that this figure has had in relation to the last condition of tax debts through the publication in the Official Register of the Bill for Promotion Productive, Attraction Investment Generation Employment embodied in the Official Registry in force on August 21, 2018. In order to determine these changes, if you made a doctrinal analysis of the tax obligation with respect to the forms of extinction of the tax obligation, the subjects of the tax relationship, the beneficiary groups of the tax remission process, the forms of payment, the term established for each group and the rules for the application of the Remission of Interest, fines and surcharges of tax obligations before the Internal Revenue Service.