La solución o pago como forma de extinción de las obligaciones tributarias.

Abstract

The modes of extinction of the tax obligation establish a way or manner in which the taxpayer or responsible for it is released from it. Corresponds to the conduct that ends the reason that gave rise to the tax duty, it is for this reason that it is important to detail and know the means of payment that are allowed by the Tax Code and those implemented by the Internal Revenue Service (SRI); one of the ways to extinguish the tax obligations is that of solution or payment which presents different alternatives so that the taxpayer can comply with the obligations he has with the active subject (State). The objective of the following investigation is to analyze the application of the solution or payment as a way to extinguish the tax obligation and know the different means presented by it, this mode has become the most used by taxpayers or responsible to settle a commitment as it has various ways to do it as they are: credit cards, debit agreements with financial institutions, among others. As results were obtained such conclusions that this mode is a simpler and easier way for debtors to comply with their duties and also allows the Tax Administration to streamline processes and increase tax collection.