Incidencia jurídica en la recaudación de tributos en transacciones identificadas inexistente.

Abstract

The Tax Administration in 2016, in order of its regulatory power, dictates Resolution NAC-DGERCGC16-00000356, which established the procedure for the determination of phantoms or nonexistent companies and natural persons who do non-existent activities. On which, the Administration, through analysis, determined which entities fit under the denomination of ghosts or people who make nonexistent transactions, leaving their taxpayers registry without effect. Due of this declaration, the Tax Administration considered the transactions made by these entities, invalid for tax declarations. So, the question arises: Is it appropriate for the State to keep in its funds, the revenue resulting from the withholding taxes in transactions identified as non-existent, supported by those responsible for the tax, alleged purchaser of those goods and services? Or, can we consider that the payment made as a result of withholding taxes on transactions considered non-existent constitutes an improper payment?.