Especialización en Planeación Tributaria

Permanent URI for this collectionhttp://172.16.0.136/handle/123456789/46

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Concientización Tributaria Del Principio De Territorialidad Del Impuesto De Industria y Comercio, Avisos Y Tableros En La Empresa Abrasives International Group De Colombia S.A.S, Para Los Periodos 2023 Al 2024
Villamarin-Lopez, Angie Viviana; Rios-Gomez, Karen Xiomara; Ariza-Forero, Cristian David; Anduquia-Rodriguez, Gerson Manuel
Taxes are of vital importance for the economic sectors in which companies are involved, in order to finance the demands of industry in general, day by day you must have tax awareness for the correct settlement of company taxes. Based on the above, the aim of this project is to improve and strengthen the methodological mechanisms, through an interview with the areas responsible, to know the management of accounting and to be able to obtain information as to the territoriality of the income obtained in the company ABRASIVES INTERNATIONAL GROUP DE COLOMBIA S.A.S in the municipalities of Bogota, Medellín, Barranquilla, Cali and Cota, where it executes its economic activity and thus remedy the shortcomings it has at the time of making a correct application of this, with respect to this tax for the following years, taking as background the declarations already presented for the 2022 period. With this is proposed a flow chart of processes that allows to know the functions of the areas charged, also a database is designed in Excel of the regulations on the ICA tax for each municipality, so that the company can obtain information from the municipalities and can be updated according to its needs, in addition to this a model is designed per cost center so that the company can correctly classify the income of each jurisdiction, and monthly know the value of the tax that will have to be declared and paid in them, annually.
Evaluación de la tasa mínima de tributación para la empresa Laboratorios X en el año gravable 2023
Pérez-Castillo, John Alexander; Torres-Gómez, Oscar Oswaldo; Mina-García, Harlinson; Anduquia-Rodriguez, Gerson Manuel
This document presents the research realized by the authors about the Minimum Tax Rate (MTR) introduced in Colombia through Law 2277 of 2022, which aims to increase tax income by ensuring a minimum contribution to the system and has generated controversy regarding its potential violation of constitutional principles. To evaluate this regulation and its effects, the authors used information from the company Laboratorios X. To begin the investigation, the financial statements of the study company were reviewed, primarily focusing on temporary differences, seeking to demonstrate how these are taxed in advance and how this could affect the company in future periods. Subsequently, the study focuses on examining the implications of the minimum tax rate on the liquidity and profitability of Laboratorio X, identifying how the MTR affects its ability to meet short-term financial obligations and its overall economic performance through an analysis of indicators. Finally, the study will determine if the Minimum Tax Rate creates competitive disadvantages for Laboratorio X compared to other companies in the sector at the national level, determining whether the additional fiscal burden significantly or uniquely affects it.
Implementación de una posible conciencia tributaria bajo el anticipo de retención en la fuente en Gerencia y Desarrollo SAS en el año 2022
Romero-Torres, Denisse Juliana; Cadena-Reyes, Natalia Lizeth; Montenegro-Valero, Yessica Fernanda; Anduquia-Rodriguez, Gerson Manuel
This degree project is an implementation to optimize tax awareness, specifying in the advance withholding tax of the company GERENCIA Y DESARROLLO S.A.S., which is dedicated to the construction and architecture of residential buildings. Thus, the company currently has a "slight" tax problem, leading to future consequences that affect the company, arising from the failure to submit its tax obligations to the regulatory entities. According to the above, for the year 2022 the company incurred in the non-filing and payment of its obligations of the advance withholding at the source, failing to comply with the principle of periodicity and timeliness. It was exposed to consequences, where it could generate economic losses and/or criminal situations due to the omission of the information before the National Tax and Customs Directorate (DIAN, for its acronym in Spanish). Due to this, the respective presentation and order of withholdings for the year 2022 is scheduled for the year 2023, in order to keep the tax portal up to date with the corresponding presentation of the advance withholding at source for the year 2022, thus avoiding notifications by the tax administration.
Posible doble moral fiscal por la implementación del impuesto a los azúcares y ultra procesados que más afectan la salud pública en Colombia
Vallejo-Bermúdez, Julieth; Blanco-Sánchez, Karen; Henao-Forero, Jose; Anduquia-Rodriguez, Gerson Manuel
Potential double taxation arises when a tax seeks to promote social welfare, such as health, but generates negative economic impacts on the companies that produce the taxed products without offering sufficient support to mitigate these effects. In Colombia, the tax on sugar-sweetened beverages and ultra-processed foods seeks to reduce the consumption of these products, related to diseases such as obesity, and generate tax revenues. However, sectors such as the Colombian Federation of Shopkeepers and Small Shops, represented by Javier Galindo, warn about the negative impact on the economic stability of small businesses, which face unstable prices and the loss of customers. Internationally, the tax is seen as a pioneering model in Latin America, with experts such as Guillermo Pareja highlighting Colombia's leadership in fiscal policies for health. However, organizations such as the National Association of Industrialists of Colombia warn of a significant increase in prices, especially affecting small producers and businesses. This situation poses a challenge in balancing public health objectives with the fiscal and economic realities of the affected companies. A detailed analysis is needed to evaluate the economic effects and legislative justification, comparing with other countries such as Mexico, to ensure that public health and fiscal equity objectives are achieved.
Sugerencia de un modelo de planeación tributaria para CF S.A para los años 2024-2025
Castañeda-Muñoz, Francisco Javier; Mancipe-López, Martha Janeth; Anduquia-Rodriguez, Gerson Manuel
In order to carry out a tax planning, the updated tax laws and regulations in force in the country must be taken into account, this in order to analyze the tax aspects more carefully to establish strategies that help the company CF S.A. and not to incur in tax avoidance, tax evasion and tax abuse. A suggestion of a tax planning model that fits the needs of CF S. A. is stipulated. A identifies the effective tax rate where a comparative method is applied between several fiscal periods; it should be taken from the result of income, minus expenses and accounting costs and compared with the tax and the years to compare are 2021, 2022 and an estimate of the year 2023, also suggests some tax benefits to which the company may be eligible and have a favorable impact on cash flows by having an adequate tax burden, in order to obtain better positioning in the financial sector and be one of the most optimal companies in tax matters; a process flow is established for the development and preparation of the income tax return and thus determine each responsibility within the area that helps with the organizational process of the company, finally the tax procedure is set to show what penalties it is possible that the company may incur in case of failure to comply with the non-filing or non-payment of income tax and complementary taxes.

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Browsing Especialización en Planeación Tributaria by Author "Anduquia-Rodriguez, Gerson Manuel"