in these business practices carried out in the company CONSULTORIA ESPECIALIZADA S.A.S is the need to design a quality control system to improve with all the established requirements and obtain a better performance giving reliability and effectiveness to the results that are expected to be obtained. Due to the advice provided by the entity in companies of the public sector, in this case in the mayor's office of Santa Marta, under tax inspection procedures regarding the ICA industry and trade tax. And in this work, the implementation of this international standard NICC 1 is proposed.