Detalles
Publicado: 08 Julio 2022
Procesos de recaudo de rentas locales
10.1.1. Publicación de los procesos recaudo de rentas locales, incluyendo: flujogramas, procedimientos y manuales aplicables:
10.1.1.a. Flujogramas.
10.1.1.b. Procedimientos.
10.1.1.c. Manuales aplicables.
10.2.1. Los municipios y distritos deberán publicar los conceptos y las tarifas asociadas a la liquidación del Impuesto de Industria y Comercio (ICA), indicando como mínimo lo siguiente:
10.2.1.a. Acuerdo Municipal/Distrital por el medio del cual se aprueba el impuesto y su tarifa, y demás normativa específica aplicable.
10.2.1.b. Sujeto activo.
10.2.1.c. Sujeto pasivo.
10.2.1.d. Hecho generador.
10.2.1.e. Hecho imponible.
10.2.1.f. Causación.
10.2.1.g. Base gravable.
10.2.1.h. Tarifa.
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