Revisión del impuesto de renta para la empresa Atlas Continental Group S.A.S para las declaraciones de los años 2017 y 2018

Abstract

The following case study was developed under the methodology proposed by the Inter-American Development Bank (IDB) which is based on the revision of the income tax to the entity Atlas Continental Group SAS for the years 2017 and 2018. The need to carry out this This review is made in light of the evidence in the business evaluation in which the threats and weaknesses that the company could present under the DOFA analysis were known. This evidence showed that the entity presents inconsistencies in internal control regarding tax planning that the company does and may have errors in the preparation of the information to present in the income tax, The review is carried out based on the methodology proposed by Mr. Hernán Mora Martínez in 2011 in the article “the methodology for the development of tax audit work ”which allows a detailed review of the tax information presented in form 110 and the fine information company that the company presents in the financial statements and in turn the working papers that support this information, allowing to identify some errors in the information presented for the income tax of the years 2017 and 2018 compared to what is established by the corresponding tax regulations.