Browsing by Author "Montenegro-Valero, Yessica Fernanda"

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    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.