Planeación Tributaria a la empresa Ingsumitec S.A.S

Abstract

As main objective in the present case study was sought to make an effective tax planning for the company Ingsumitec S.A. S in the validity of the year 2019, therefore began with the construction of a conceptual framework where the definitions and the Terms to be dealt with, then a legal framework is made to identify the normative part that falls on the company, and thus to know its tax liabilities and the possible benefits to which it can avail itself, It also carries out an institutional framework where the knowledge of the business and the projections that have been planned are expanded, later to proceed with the methodology The case study is enriched according to the guidelines postulated by the IDB along with the Knowledge contributed by the Lord Mera 2012 for the correct tax planning which began with the application and review of each of the taxes paid and presented by the entity and other supports that allow the correct tax study all the above leads to some results that allow to identify the current situation of the company therefore proceeds to elaborate a projection of figures and a timetable of payment of the taxes For the year 2019 which would avoid the origin of penalties and optimize the payment of their taxes.