With this written consultation product for undergraduate work in the Undergraduate Option-Tax Improvement and Procedure course, I want to expose the problems that arise in a company in the construction sector of the city of Medellín which I will call CONASFALTO Y CONCRETO SA.S.; We will see how it is affected in terms of its fiscal and tax liability due to the lack of implementation of banking operations; Its real Company Name is reserved at the request of Mr. Sergio Andrés Ocampo, Public Accountant of the company respecting the principle of confidentiality. The analysis is essentially aimed at Fiscal Impact in the absence of the implementation of Law 1430 of 2010 Banking Law and the structure of the financial system established by DECREE <LEY> 663 OF 1993. It is worth mentioning that the central bank in Colombia is the Banco de la República, created by Law 25 of 1923, it is in charge of issuing, managing and controlling the country's monetary movements, as well as issuing the legal tender, the peso.