Estrategias para evitar la prescripción de valores liquidados por concepto de infraciones aduaneras en la dirección Distrital de Guayaquil del SENAE
Fecha
2016-04
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
El objetivo general del presente estudio consiste en diseñar Estrategias que aseguren la recaudación oportuna de las liquidaciones manuales emitidas por concepto de infracciones aduaneras. Para el efecto, la investigación se orienta a determinar las causas que inciden en la demora de la acción de cobro en el Distrito de Aduanas Guayaquil, durante los años 2013 al 2015, examinando los fundamentos de hecho y de derecho esgrimidos por la administración aduanera, previo a la imposición de una sanción aplicada a los Operadores de Comercio Exterior, por la inobservancia de las formalidades aduaneras; toda vez que si la entidad no ejerce un adecuado control y seguimiento para gestionar la cobranza dentro de los plazos legales, luego de transcurrir 5 años desde que la obligación se hace exigible, pierde la facultad de recaudar, situación que en la práctica ha venido ocurriendo, dando lugar a que prescriban las liquidaciones emitidas hasta el año 2011. El proceso metodológico tiene se basa en la investigación descriptiva por cuanto se han identificado las variables que inciden en el objeto de estudio; explicativa, pues se cuenta con un trabajo realizado por Auditoría Interna sobre el mismo tema, se tiene información de fuentes primarias. En virtud de lo expresado, este trabajo se plantea como un aporte para los servidores involucrados en el proceso de emisión, notificación y gestión de cobranzas de liquidaciones manuales contentivas de sanciones por infracciones aduaneras, las que, debido a su complejidad, en cuanto a cantidad, fuentes de las que se origina, y recursos legales que tienen los operadores para apelar, a más de las limitaciones de carácter técnico, se torna difícil su seguimiento y gestión.
The overall objective of this study is to design strategies to ensure the timely collection of manual payment issued in respect of customs offenses. To this end, research is aimed at determining the causes that affect the delay collection action in the District Customs Guayaquil, for the years 2013 to 2015, examining the findings of fact and law put forward by the customs administration, prior to the imposition of a sanction applied to Foreign Trade Operators, for failure to observe customs formalities; since if the entity does not exercise adequate control and monitoring to manage collections within legal deadlines, after passing 5 years since the obligation is triggered, it loses the power to raise, a situation which in practice has been occurring , resulting in prescribing the payment issued until 2011. the methodology has is based on descriptive research because we have identified the variables that influence the object of study; explanatory, as it has a work of Internal Audit on the same subject, there is information from primary sources. Under the above, this work is intended as a contribution to the servers involved in the process of issuing, reporting and collection management of contentivas manual settlement of penalties for customs violations, which, due to its complexity, in terms of quantity , sources from which it originates, and legal remedies operators have to appeal to more than the technical limitations, monitoring and management becomes difficult
The overall objective of this study is to design strategies to ensure the timely collection of manual payment issued in respect of customs offenses. To this end, research is aimed at determining the causes that affect the delay collection action in the District Customs Guayaquil, for the years 2013 to 2015, examining the findings of fact and law put forward by the customs administration, prior to the imposition of a sanction applied to Foreign Trade Operators, for failure to observe customs formalities; since if the entity does not exercise adequate control and monitoring to manage collections within legal deadlines, after passing 5 years since the obligation is triggered, it loses the power to raise, a situation which in practice has been occurring , resulting in prescribing the payment issued until 2011. the methodology has is based on descriptive research because we have identified the variables that influence the object of study; explanatory, as it has a work of Internal Audit on the same subject, there is information from primary sources. Under the above, this work is intended as a contribution to the servers involved in the process of issuing, reporting and collection management of contentivas manual settlement of penalties for customs violations, which, due to its complexity, in terms of quantity , sources from which it originates, and legal remedies operators have to appeal to more than the technical limitations, monitoring and management becomes difficult
Descripción
Aduanas
Palabras clave
GESTIÓN DE COBRANZA, RECLAMO ADMINISTRATIVO, RECURSO DE REVISIÓN, EJECUCIÓN DE GARANTÍA