Tax control process for consulting companies
Main Article Content
The audit as a tax control process for the income statement of natural persons allows an objective and systematic examination of the taxpayer’s financial information before making his income statement. Thus, consulting companies must have a tax control that allows them to provide a better advisory service to taxpayers, who currently do not have legal certainty in tax matters. This research explores the necessary aspects to carry out a tax control process in consulting companies that provide these services for natural persons from the opinion of recognized experts in the tax field in Bogotá. From a qualitative approach, which uses the interview as a data collection technique, the result is a tax control process that allows reducing the tax risks of the taxpayer when making his income statement.