Propuesta de planeación tributaria del impuesto de industria y comercio (ICA) en la empresa Translider S.A.

Abstract

Nowdays, as a result of a globalized world everything happens in an accelerated way is why it is necessary to have processes, strategies and tools which contribute to an optimal results. In the business field, it is essential to develop activities that, in addition to being used to financially improve companies, contribute to optimum overall development. When speaking of taxes in Colombia, a country in which tax reforms are frequent, it is necessary to have adequate planning which minimizes the impact of these changes in tax matters and facilitates the handling, declaration and payment of taxes. In the present work the tax planning of the industry and commerce tax will be developed for the company Translider SA, for this they will begin to define essential elements which give clarity for the compression of this one, will mention general aspects that strengthen the concept of planning and the need for it, will identify the weaknesses of the company in tax matters that contribute to not correctly presenting the industry and commerce tax, the tax will be settled based on financial information obtained and projections will be made for the years 2017-2018 ; finally, conclusions and recommendations will be given that are useful not only for the company but also for the sector in general.