La imputación al pago como forma legal de aplicar pagos previos.

Abstract

The general objective of this research work is to analyze the imputation to payment as a legal form of application of previous payments, which are carried out by taxpayers to efficiently and accurately achieve what is stipulated in the current standard. The research carried out is descriptive and documentary, it is descriptive because it is responsible for describing situations and events; while it is documentary, because it is a formal, theoretical and abstract investigation because it collects, records, analyzes and interprets the information that is contained in information supports. Taxpayers, seeking ways to evade taxes fall into the contract with Ghost Companies or Non-existent, which issue invoices without carrying out any type of economic activity, which can lead to a taxpayer must make a substitute statement. In the present work it is revealed how, from fraudulent transactions with this type of companies, the tax administration establishes a value to be paid higher than the one already canceled, for which reason the taxpayer must make an imputation to the payment, making it in accordance as established by law, first to interest, then to tax and finally to fines.