It is common in the business world the delay in the completion of some tax returns, errors and omissions in the preparation of invoices, poorly prepared forms, lack of clarity and objectivity in the amounts reflected in the tax return. On the other hand, the mismatch between debits and credits shown in the purchase and sales books.
The aforementioned may be caused by: the inadequate accounting process applied, the lack of internal control to ensure the supervision of the accounting and administrative work performed, and the lack of commitment shown by those responsible for accounting management.
On the other hand, the lack of knowledge of the new regulations and reforms regarding the process to be followed for the due compliance of the formal duties established, the inappropriate management of the accounting records, inadequate control of the transactions carried out and the existing inconsistencies at the time of the cancellation of the tax referred to above.
In fact, all the aforementioned results in: delays in the accounting process and in the compliance of the formal duties regarding value added taxes, formal offenses contemplated in the state laws and therefore; stipulated pecuniary sanctions.
In addition to the stipulated pecuniary sanctions, also the closing, confiscation, revocation and suspension of the authorizations granted to the taxpayers. In view of the situation, the present research is intended to answer the following questions.