Compliance with the formal and substantive obligations of taxpayers with the tax authorities, according to their classification given by the Ministry of Finance
DOI:
https://doi.org/10.5377/ri.v1i9.18455Keywords:
Formal Obligations, Substantive obligations, FiscalAbstract
The following research paper has an objective of diagnosing the accomplishment of the formal and substantive obligation of the businesses in Sonsonate. The research was conducted through surveys directed at businesses as well as collaborators during the fiscal area, according to the investigative type described in Qualitative Type. Some of the outstanding results are as follows : Of the ones surveyed 164 businessmen exceeded revenue by $50,000 monthly creating a total of 600,000 yearly in 2019, obligated to name as an auditor to be fiscally dictated. Of those surveyed, only 64 were called on time. The rest was possible that it was named afterwards, creating late penalty fees . To conclude : The businesses do not know their legal duties be it formal or substantially according to their level of income.
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