Proposal for a Manual of accounting procedures updated to the guidelines of the 2022 tax reform and the adoption of the new tax statute for the Financial Subdirectorate of the Ministry of Finance of the Mayor's Office of San José de Cúcuta Propuesta de un Manual de procedimientos contables actualizado a las directrices de la reforma tributaria 2022 y la adopción del nuevo estatuto tributario para la Subdirección Financiera de la Secretaría de Hacienda de la Alcaldía de San José de Cúcuta

Abstract

The financial management of the city's municipal public resources is a relevant issue that influences the development of society, which is why the standardization and analysis of each of the activities you develop is of imperative need, for this reason, this research project Its main objective is the creation of an updated Accounting Procedures Manual for the Financial Subdirectorate of the Treasury Secretariat of the Mayor's Office of Cúcuta, in line with the current tax landscape in Colombia.
According to the above, to achieve this, several objectives are proposed. First, it seeks to identify the specific financial needs of the Subdirectorate of the Ministry of Finance in the face of the new tax panorama of the country and the municipality. Then, the concepts provided by the National Tax Statute are analyzed, related to financial and budgetary management applied to the municipal administration, defining accounting procedures and the use of good budgeting practices. Finally, the components are presented and the accounting procedures manual adapted to the current tax landscape of Colombia is described, specifically aimed at the Financial Subdirectorate of the Treasury Secretariat of the Mayor's Office of San José de Cúcuta.
Using a clear methodology guided by documentary analysis and the description of procedures, the results of this research are a clear identification of the financial needs, an exhaustive analysis of the concepts of the National Tax Statute applied to the municipal administration, as well as a concrete proposal of the accounting procedures manual adapted to current tax circumstances. Finally, as a general conclusion, they point to the improvement of financial management within the municipal administration, allowing greater efficiency and compliance with tax regulations.