The obligations that correspond to the taxpayers can be of material type and of formal type as we can also say that they are in money or in kind, being these the corresponding payment of the tax and the formal duties that the different types of taxpayers must comply with by mandate of the Law, which is who can create a tax, the contribution or the rate..
On the other hand, the formal duties serve as a great support to the control tasks, which are those exercised by the tax administration in favor of the active subject, in such a way that they facilitate the control, supervision, monitoring and follow-up work carried out to ensure compliance with the material obligation or payment of the tax
For such reason that when talking about the non-compliance of these formal duties they are related to the lack of payment according to the tax matter, that is to say; the different taxes that are paid according to the existing legal regulations in the country, may have its reason in the lack of advice of the existing legal regulations.
Likewise, we can point out that taxes are a fundamental pillar in the economic and social development of the country and social development of a country according to its policies and structure and that they serve for the development and transformation of the policies, as well as they are the fundamental axis of income for many countries.