Estudio de renta para la empresa Distribuidora Disgal G.B con vigencia año 2016

Abstract

For this study, the 2016 declaration of income statement of the DISTRIBUIDORA DISGAL Company was reviewed with the objective of identifying if this entity is making the right process of liquidation in terms of revenues and complementary taxes for the same year. In order to achieve this, the necessary information was demanded. The current normativity in which the company is involved in terms of the mandatory income taxes was analysed and in the same way the financial states were requested for further study. To elaborate the study of the case, the methodological model from the Interamerican Development Bank (IDB) was taken by reference as well as its application contrivance. The gathered information which comprehends pay-sheets estimation, patrimony, incomes, costs, deductions, presumptive income and the net-income-statement estimation was analysed through a comparative parallel between what was stated and the values of the overhaul to prove right the manage in the liquidation process of it.