El temor generado por la UGPP tiene sustento en las multas que impone y sus potestades de cobro. Ahora bien, estas atribuciones deben ser antecedidas de un proceso justo que permita al investigado defenderse. Es decir, espacios en los cuales sea posible la controversia.
No sobra mencionar que el inicio de esta investigación parte de una convicción de infracción. En otras palabras, cuando la entidad estime que la empresa ha incumplido sus obligaciones, empieza la indagación. En consecuencia, la actuación administrativa de la UGPP siempre surge de una sospecha, teóricamente, fundada.
Por lo cual, es importante que conozca las etapas del procedimiento administrativo parafiscal. Para que, entre otras cosas, le respeten el debido proceso. Lo que en lenguaje sencillo es guardar las reglas establecidas para castigarlo. A continuación, encontrará un esquema que servirá de guía. Posteriormente, ahondaremos en cada una de las etapas.
El gráfico anterior supone que la empresa investigada actúa dentro del término concedido y que la UGPP nunca le da la razón a la compañía.
Este color representa las actuaciones de la UGPP y este
los actos de la empresa investigada.
Requerimiento de información
El origen del proceso reside en el requerimiento de información. Aquí, la UGPP solicita soportes de pago e información. Con estos datos la entidad pretende corroborar el incumplimiento de la empresa aportante.
Tenga en cuenta que la UGGP tiene la potestad de investigar lo sucedido durante los últimos 5 años. Entonces, lo ocurrido con antelación a ese límite temporal no puede ser materia de análisis.
Requerimiento para corregir o declarar
Ya con la información obtenida en la etapa previa, la UGPP da, por primera vez, un veredicto. Por tanto, hace una estimación de las supuestas faltas cometidas por la empresa contribuyente. Lo que se traduce en una cifra por los aportes dejados de cancelar.
Cuando se profiere un acto administrativo de este tipo, se tienen dos opciones. De un lado, acogerse a la conclusión de la entidad. De otro, cuestionar la determinación. Para lo cual, se tiene un plazo de tres (3) meses. Este cuestionamiento se conoce como respuesta al requerimiento para corregir o declarar.
De no responder el requerimiento para corregir o declarar, la UGPP seguirá con el proceso y proferirá la liquidación oficial. Sucede lo mismo si la respuesta se da por fuera del término concedido.
Ampliación al requerimiento para aclarar o corregir
Para llegar a este punto, quien está siendo investigado reprocha las determinaciones de la UGPP. Además, debe haber presentado sus inconformidades dentro del término estipulado, lapso que corresponde a tres (3) meses. Lo que en la práctica equivale a haber radicado la respuesta al requerimiento para corregir o declarar. Tal y como se explicó en el punto previo.
Con la ampliación al requerimiento para aclarar o corregir, la UGPP reafirma sus argumentos y contesta la respuesta presentada por la empresa. Es imprescindible recordar que la entidad tiene tres (3) meses para efectuar esta ampliación. Tiempo que se contabiliza a partir de la última actuación de la compañía.
Liquidación oficial
Con este pronunciamiento, la UGPP establece formalmente la deuda de la empresa investigada. Tiene que ser proferida dentro de los seis (6) meses siguientes a la respuesta al requerimiento para declarar o corregir.
Recurso de reconsideración
En este punto, el contribuyente no está de acuerdo con la pena impuesta en la liquidación oficial. Por consiguiente, mediante escrito, expone los motivos de su desacuerdo. Con este recurso se pueden aportar las pruebas convenientes.
El recurso de reconsideración puede interponerse durante los dos (2) meses subsiguientes a la notificación de la liquidación oficial. Sin ánimo de ser repetitivo, el lapso conferido se contabiliza a partir de la notificación, no después de que se profiera el acto administrativo.
Por ejemplo, la liquidación final es proferida el cinco (5) de enero. Pero, sólo es notificada hasta el 5 de febrero. En esta hipótesis, la empresa puede presentar el recurso hasta el 5 de abril.
Resolución final
El proceso administrativo parafiscal se cierra con la resolución que resuelve el recurso de reconsideración. Con este acto, la UGPP confirma o se retracta de la deuda que teóricamente tiene la empresa investigada.
La entidad tiene un año para expedir la resolución final y esta debe ser debidamente motivada.
¿Qué pasa después?
Ya con la resolución final, la UGPP inicia el proceso de cobro. Igualmente, empieza a correr el término para acudir ante jurisdicción de lo contencioso administrativo.
Cabe aclarar que este procedimiento, con el consecuente resultado, es desarrollado por la administración. Por tanto, su legalidad puede ser estudiada por un Juez administrativo. No obstante, para hacer uso de esta herramienta existen parámetros procesales que deben ser respetados. Por ejemplo, ejercer las acciones dentro del límite establecido.
Comentario final
A menos de que se tenga la certeza de cumplimiento, es mejor acogerse a los acuerdos de pago. La idea planteada con anterioridad no significa que la UGPP siempre tenga la razón. Sencillamente, como en todos los ámbitos de la vida, las luchas se pelean siempre y cuando haya una probabilidad de éxito. De lo contrario, una rendición anticipada es la opción más provechosa.
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