| Summary: | This book, authored by Dr. Harold Ferney Parra, provides a comprehensive analysis of the 'Proceso de Cobro Coactivo' (Coercive Collection Process) in Colombia. It examines the legal framework established by Law 1066 of 2006 and subsequent regulations, including the C.P.A.C.A. and the Código General del Proceso. The book is structured into twenty chapters, covering all stages of the process, from preliminary steps to execution and termination. It serves as a valuable resource for tax authorities, legal advisors, academics, and the general public interested in the intricacies of the coercive collection process. The author's extensive professional experience and academic rigor are evident throughout, making it an essential reference for understanding the procedural and legal aspects of tax and non-tax collection in Colombia.
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