Examinando por Materia "Derecho de propiedad"
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Ítem Apoyo a la Contraloría de Bogotá DC en la revisión proceso de actualización de la información catastral vigencia 2015, para detectar inconsistencias que recaen sobre aspecto fiscal. Estudio de caso: localidad de Chapinero-Borde OrientalRoa Arévalo, Gladys Johana; López Velasco, Camilo Andrés; Vargas Heredia, Tito Ernesto; Fajardo Tapias, Carlos AndrésAccording to the work carried out in the development of the internship in the comptroller's office in Bogota DC, a review of the information corresponding to the cadastral update in force for the chapinero location was carried out, where they determined flaws or inconsistencies that affect the fiscal aspect , which consists of the preparation and delivery to the administrations of national taxes of the lists of assessments on which the rate corresponding to the unified property tax and other assessments based on the cadastral valuation must be applied, in accordance with the provisions in force (Res. 070 of 2011). In order to determine these faults, the mentioned information corresponding to the first half of the year 2015 was purified and compared, making the necessary crossings, where it was obtained that some properties presented a modification in the value of the cadastral valuation in the aforementioned period, thus generating increase and decrease of this, but the new taxable base for the settlement of the tax was not taken into account and, therefore, the correct collection of said taxes was not made; On the other hand, land was found whose cadastral evaluation does not vary, however, there were modifications in the variables that influence the calculation of this, such as areas and values of square meter of land and construction