Especialización en Planeación Tributaria

Permanent URI for this collectionhttps://repositorio.uniagustiniana.edu.co/handle/123456789/46

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Propuesta de planeación tributaria del impuesto de industria y comercio (ICA) en la empresa Translider S.A.
Beltrán Calderón, Jefferson; Gómez Perilla, Karen Johanna; Guayazán Nuñez, Jessica Lizeth; Rojas Gutiérrez, William Deivis
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.
Incertidumbre por la no presentación del impuesto de renta y complementarios de la compañía ABP Consultores y Asociados S.A.S. para la vigencia 2014
Pardo-Pardo, Yasser Anibal; Bohórquez-Castañeda, Luz Marina; Amaya-Moreno, Diego; Rojas Gutiérrez, William Deivis
This document seeks to reduce the uncertainty faced by the authorities caused by the non-presentation of the income statement by legal entities, specific to the company ABP Consultores y Asociados S.A.S. For the development of this work, the periods in which the presentation of the income tax was not made to the national tax and customs directorate - DIAN, the fiscal, civil and criminal regulations that frame the consequences and were identified in tax evasion and avoidance, in order to establish the economic and financial impact for ABP Consultores y Asociados SAS and the significance in public finances as well as in public spending and its efficiency in complying with fiscal policies in Colombia which are those that directly affect.
La planeación tributaria como estrategia para el aprovechamiento de los recursos económicos Caso Complejo
Pinzón-Marín, Erika Jazmin; Plazas-Moreno, Erika Yoana; Willian Deivis Rojas Gutiérrez
Commercial users of free zones enjoy different tax benefits, which in recent years has attracted the attention of several Colombian companies that see the opportunity to optimize their resources and increase their operations under this type of regime, for example, the DT company SAS, which upon perceiving the growth of its income saw the need to look for professionals in tax planning to generate business strategies with the aim of belonging to the free regime. In the present case, it seeks to provide information from the implementation of tools that allow optimizing resources in relation to the tax benefits offered by the state for those organizations that belong to or wish to obtain the qualification of free zone users, without forgetting the requirements that they must comply to obtain said accreditation; Based on the above, the methodology proposed by the InterAmerican Development Bank (IDB) is used, in which five essential steps are proposed for its application. In relation to this, the conclusions and recommendations that are directed towards the importance of planning as a strategy for the use of economic resources will be presented.
Procedimiento tributario "Elaboración de la declaración de renta para los periodos gravables 2017 y 2018" de La Compañía
Bello-Penagos, Laura Natalia; Angel-Gaona, Claudia Milena; Rojas Gutiérrez, William Deivis
The purpose of this work is to prepare the income tax declaration for the 2017 and 2018 taxable periods of a company dedicated to planting and agricultural exploitation specifically the production of rubber (cultivation). The entity presents tax evasion, specifically in the income tax and related taxes, presents outdating and difficulty in the organization of the accounting area, so that when applying the procedures established in the Tax Statute, results can be seen internally and externally of the organization. As a tool to solve this evasion situation, the case study method will be applied, in the steps indicated by the Inter-American Development Bank. The elaboration of the declarations for the years 2017 and 2018, will allow the normalization in the income tax and will improve the situation of the taxpayer in front of his responsibilities with the state, obtaining tax and economic benefits, reducing the risk of sanctions, the payment of interests, and obtaining a clearer vision of the economic evolution of society by having true and timely information with the implications that this brings as the organization, the hierarchy of processes and the control of documents that become key elements for the decision making, allowing financial and structural growth.
Impacto económico ocasionado por la evasión del impuesto del IVA en diversos sectores en Colombia
Espitia Mancipe, Andrea; Suárez Córdoba, Jenny Marcela; Rojas Gutiérrez, William Deivis
The objective of the research is to analyze the economic impacts caused by the evasion of VAT tax in various sectors in Colombia, based on previous studies carried out by government entities, in order to understand their impact in the country and what could happen in a near future. To do this, three matrices were designed, in order to classify the information collected by Google Academic, Jurn and Scielo databases. The focus of the research is mixed and documentary. Three axes of research are addressed, first a bibliometric review of national and international publications was carried out in the field of tax evasion, then a recognition was made of the projects and programs of the Public-Private agendas that address the issue of tax evasion and finally it was analyzed through simple descriptive statistics, based on these findings the research was consolidated.
Evaluación de estrategia de mejora para disminuir el impacto tributario, con relación a los costos no deducibles en la declaración de renta 2017 y 2018 en la empresa Almacenes Paraíso S.A.
Camargo medina, Luz Mary; Cuesta Velasquez, Jenny Katerin; Espitia Gonzalez, Lina Maria; Rojas Gutiérrez, William Deivis
This work is based on a problem presenting in Almacenes Paraiso SA with respect to deductions of costs in income and purchases that relate to natural persons in Corabastos, which leads to pay a higher value than it should be, therefore the objective of this work it was to establish a strategy that would lessen the tax impact achieving so consider gradual improvements to control short-term impact. To meet this goal was necessary to use tools in the frame of reference, identify a methodology and subsequent to this conduct the development of work which consisted of the collection of data, analysis deep based on the projection of income and financial statements from 2017 to recover what was deducted in the year taken as the basis, costs after this the most significant variables were analyzed and related to the problem. Finally re do the report according to the development of the work, also was provided by the findings and recommendations the strategy to achieve the goal.
Implicaciones tributarias por la eliminación en la deducción de regalías para las compañías del sector de hidrocarburos según la Ley 2277 de 2022
López-Méndez, Ana María; López-Fuentes, Katherine; Romero-Sanabria, Kevin Herney; Rubiano-Rodríguez, Brayan Smith; Anduquia-Rodríguez, Gerson Manuel
This paper analyzes the tax implications of the elimination of royalty deductions for companies involved in the extraction of non-renewable natural resources in Colombia, as established in Law 2277 of 2022, implemented by President Gustavo Petro (2022-2026). The reform aims to increase fiscal revenue but raises concerns about its impact on foreign investment and the competitiveness of the extractive sector, as it does not align with the principles of equity and equality. The effects of this elimination on the profitability of companies are examined, considering that royalties can no longer be claimed as a cost or expense related to operations. Additionally, the treatment of royalties in Colombia and Canada is compared, highlighting the differences in fiscal incentives that influence the perception of potential investors. The findings of this research indicate that the removal of the deduction could reduce foreign investment, negatively affecting the country's competitiveness. It is concluded that the government must carefully consider the implications of these fiscal policies to create a favorable environment for investment and sustainable economic development.
Análisis tributario de los beneficiarios del Subsidio de Vivienda en el territorio colombiano
Sarmiento-Valderrama, Laura Camila; Hernández-Méndez, Laura Alejandra; Giraldo-Quintero, Cristian David; Anduquia-Rodríguez, Gerson Manuel
The tax legislation in Colombia contains some complex technicalities to understand regarding the treatment to be given to certain aspects in the income tax return by taxpayers. For this reason, this research analyzes the tax treatment of housing subsidies granted by family compensation funds in Colombia. The main objective is to identify the reasons why these subsidies are not deductible, exempt income or income not constituting income, but are considered as taxable income for the beneficiary individuals. The causes and effects of this tax classification will be examined, including potential penalties for disregarding their treatment in the income tax return. In addition, the criteria used to determine deductions, exempt income and income not constituting income according to current regulations are detailed. The research uses the Delphi Method to consult professionals specialized in the tax field and to obtain a clearer analysis regarding the development of the specific objectives set forth. In conclusion, the study provides an analysis of the tax treatment of housing subsidies and their impact on the personal finances of the beneficiaries, in addition to exposing the considerations of the tax administration for their current classification.
Tributación para la sostenibilidad medio ambiental un paralelo entre Colombia (Ley 1819 de 2016) y dos países de América Latina pertenecientes a la OCDE.
Leguizamon Cendales, Dahanna Alexandra; Rojas Gutiérrez, William Deivis
In this research study is carried out the development of a comparative tax for environmental sustainability between Colombia law 1819 of 2016, Chile and Mexico, taking into account that these last two countries are members of the OECD. With the above, a methodology was used that provides the necessary tools to comply with the proposed objective, such as the elaboration of knowledge frameworks, the formulation of hypotheses, the elaboration of information matrices for the understanding of the same, analysis of the information collected and presentation of results With this comparison we can see the similarities, the shortcomings, in what position is Colombia facing the implementation of the aforementioned taxes and if it is doing a good job, on the other hand this research work gives rise to future students who want to take it as a basis for continue studying this type of new taxes for the country.
Planeación tributaria a la empresa Pegantes y Solventes S.A.S al 2018 a través de la metodología del BID en el año 2011
Orjuela Perdomo, Ana Rocio; Ramirez Montañez, Nataly Julieth; Vega Vargas, Paola Andrea; Rojas Gutiérrez, William Deivis
When carrying out tax planning processes within a company, it is a main point in the development of the systematizations of the same, since in this way, it is possible to have a better control with respect to taxes. This is why the project has as main point the realization of the tax planning for the company Pegantes y Solventes SAS for the term of 2018 in order to have a management tool that allows the proper projection of cash flow for this type of obligations. To begin with this proposal, it is necessary to collect information followed by an analysis of the company's tax processes based on the BID case study methodology of 2011 and Armando Escobar's 2014 tax planning methodology. This is how a 2018 projection of taxes is proposed, focused on improving the tax planning of the company.
Impacto de la ley de financiamiento 1943 de 2018 en renta para la empresa INEMEC S.A.S
Acosta-Peñuela, Heidy Lizeth; Aleman-Marciales, Martha Liliana; Melo-Morales, Nidya Esperanza; Rojas Gutiérrez, William Deivis
The Companies in Colombia to stay in the market must continually face risk factors such as competition, economic situation of the country and the tax burden among others, taxes are one of the main expenditures, which is why companies must be prepared to face the different changes brought by the tax reforms. In the present case study, a comparison was made of the last two reforms that allowed analyzing the impact generated by the financing law 1943 of 2018 in the company INEMEC S.A.S in the tax income rent, through the collection of information of the company was established its tax profile, with the analysis of this information, the income tax was projected for the taxable year 2019, analyzing its impact on cash flow. Some recommendations were provided that will allow the company to face and assume the different changes that come with the reforms and in this way make decisions assertively. Through the framework of knowledge, the bases that support the present study were built.
Estudio de renta para la empresa Distribuidora Disgal G.B con vigencia año 2016
Aparicio Gómez, Robín Adolfo; Lesmes Sandoval, Felipe; Rojas Díaz, Estefanía; Rojas Gutiérrez, William Deivis
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.
Análisis de los mecanismos antievasión en Colombia
Torres Torres, Zoila Fernanda; Rodriguez Gonzalez, Juan Pablo; Sánchez Camargo, Amanda Lucia; Rojas Gutiérrez, William Deivis
One of the main problems of the Colombian economy is that it lacks efficient polities for the collection of its taxes, which causes a worrying fiscal deficit, it has been determined that the Colombian tax collection is one of the lowest in Latin America (Justo, M, 2016). This directly affects the state budget which is under the obligation to carry out financial cuts of the different priority sectors such as health, education, road infrastructure and agriculture. As a measure of shock, the government has tried to increase its tax collection by implementing more than 12 tax reforms in the last 20 years, which have generated some impacts such as the slowdown in the Colombian economy, discouraging foreign investment due to the high tax burden, besides the growth of tax evasion.
Análisis de la exactitud, integridad y autenticidad de sus registros contables y declaraciones presentadas a la administradora de impuestos sobre la situación real de la compañía HD soluciones integrales SAS en Bogotá 2017-2019
Ropero-Castro, Ingrith Carolina; Galvis-Cartagena, Andrea Liliana; González-Orjuela, Andrea Margarita; Rivera-Vásquez, José Gregorio
This work carried out an analysis of the accuracy, integrity and authenticity of the accounting records and declarations presented to the Tax Administrator on the real situation of the company HD SOLUCIONES INTEGRALES SAS in the city of Bogotá for the period 2017-2019, with which alleged administrative practices were observed which affected the cost system in commercial operations, although the company presented to the National Tax and Customs Directorate (DIAN) the accounting records, bad advice and administrative practices that lacked ethics, It demonstrated that the company HD SOLUCIONES INTEGRALES SAS committed alleged irregularities in the supply of goods and services to state entities, mainly municipal ones.
Dificultades en la Aplicación del Impuesto al Plástico de un Solo Uso en Colombia
Poveda-Gómez, Cristian Javier; Amaya-Gómez, Sandra Milena; Sarmiento-Forero, Sara Lucia; Anduquia-Rodríguez, Gerson Manuel
The single-use plastic tax was implemented in Colombia to discourage consumption among society and organizations and to encourage the adoption of sustainable alternatives. However, it faces challenges in collection, enforcement, and resistance from productive sectors. The purpose of this research is to define the main difficulties in the implementation of the single-use plastic tax, for which the Delphi method was employed through a structured consultation with a group of experts in taxation, accounting, and fiscal law. This method allowed for the identification of challenges in the application of the tax and enabled the description of the causes and interpretations of the taxpayer and the taxable event, as well as the positions taken by the Constitutional Court and the Acoplásticos association regarding this issue. Additionally, the study details how social factors influence the adaptation to this tax, given that the regulation mentions certain incentives, such as certificates for companies that meet circular economy requirements, the productive reconversion plan, and labor adaptability. However, there are no clear details on how to apply for these benefits, and the ministries have not yet made public the plan for companies whose economic activity depends on the production and importation of single-use plastics. Finally, Colombia is compared with Ecuador and Peru to identify best practices and differences in the implementation of single-use plastic regulations.
Estudio de caso del impuesto al valor agregado (IVA) de Biomédicos e Ingenieros SAS (BIOINGE) de los años 2017 y 2018
Castellanos Berrio, Edgar Alfonso; Barragán García, Heidy Marcela; Garzón Lesmes, Yadira; Rojas Gutiérrez, William Deivis
BIOINGE SAS, is a company dedicated to the provision of specialized maintenance service of hospital medical equipment, laboratory equipment, dental equipment, which has been strengthening of technological tools, despite the time in the market and based on the niche of the market in which they operate (public - private), plus some internal control flaws identified through methods of observation and analysis of the support information of the Value Added Tax (VAT) for the years 2017 and 2018, over the of this case study, it is therefore necessary to issue a report of recommendations that facilitate the decision making of the administration against the points reflected therein. Such shortcomings consisted mainly in the lack of procedural control exercised by the accounting department, as well as identifying that the company is subject to penalties for correcting some of the VAT declarations mainly for the year 2018, in addition to issues related to support. Of the tax declarations, which could generate difficulties at the time of an inspection by the DIAN.
Análisis y planeación tributaria del impuesto de industria y comercio en la empresa Grupo, en el periodo 2014-2017
Celis Santa, Ingrid Johanna; Sánchez Higuera, María Deisy; Suárez Suárez, Johanna; Rojas Gutiérrez, William Deivis
This work is a product of the summary of information supplied by the company GROUP and sustained under the appraisal of tributary procedure that include the tax of industry and trade. The need to reach and generate value to the company across the tax planning focused on the tax of industry and trade, to be able to contribute with ideas and alternatives focused on the possible solution of certain failings as for the treatment and managing that gives him to this tax in the company. The result of this project, it is an orientation given as for the responsibility, presentation and declaration of the tax of industry and trade in the different municipalities to which the company is obliged, across structures, bylaws of revenues, liquidations, rates and tributary calendars, in order to announce the tax planning and hereby to try to avoid possible requirements and sanctions on the part of the territorial entities.
Planeación tributaria para megacarga expresas limitada con enfoque en el impuesto de industria y comercio (ICA) para el año 2019
Angarita Sanchez, Johan Andres; Paez Velandia, Wilmer Duban; Pardo Ramos, Antonio; Rojas Gutiérrez, William Deivis
Tax planning is a fundamental tool for any natural or legal person, especially taxpayers of industry and commerce tax. For this reason, the present project has to make a tax planning proposal to the company MEGACARGA EXPRESS LIMITADA, whose economic activity is to provide cargo transport services by road at the national level. The problem is part of the tax evasion of industry and trade tax and the principle of territoriality of this tax would not be fulfilled, which may result in sanctions or fines. The methodology that was applied is based on the elaboration guidelines given by the Inter-American Development Bank (IDB) in 2011, which is based on guidelines to follow for the development of this tax planning. Finally, it can be argued that the company is left with an adequate implementation of tax planning, which allows it to solve by 2019 the problem of tax evasion in the industry and trade tax.
Planeación de renta período gravable 2017 para la Constructora Grupo Calle Real S.A.S.
Sánchez Menco, Luis Felipe; Cancelado Lopez, Oscar Fabian; Rojas Gutiérrez, Willian Deivis
Tax planning is a tool that provides the possibility of implementing timely and efficient solutions in the projection of what will be the tax paid by the taxpayer in advance, for the case under analysis, the income and supplementary tax. In addition, it will identify and propose strategies to counteract the problems and contingencies that eventually derive from the constant change in the regulations applicable to the economic sector and activity carried out by the taxpayer, as many times the ignorance and undue interpretation of the rule, lead to the making wrong decisions that, in the best scenarios as well as generating a negative impact on the business's finances, would result in penalties from the Taxing entity to the taxpayer who depending on the size of the inaccuracy and the subjectivity of the administrative authority could be incurred in a criminal order process. From the points identified with sensitive sources that generate negative impacts on the tax, business scenarios will be presented, evidencing the existence of gray areas that have led to the implementation of an aggressive tax planning model, which even in some cases reveals strategies of unfair competition between companies in the same economic sector.
Propuesta de un proceso de control interno para la presentación de declaraciones tributarias en la empresa Incoenvases S.A.S.
Rivero-Avendano, Cristian Yesid; Angarita-Cantillo, Salomon; Florez-Cardenas, Brian Alexander; Rojas Gutiérrez, William Deivis
Control is a fundamental process for companies as verify their compliance against objectives and goals, complex evaluations to apply without their implementation. This process born inside the organization and can be covered in different ways. A limited perspective can be specified it as a process present at all organizational levels -since strategic to operational-; however, a meticulous viewpoint implicates that is not only given in terms of a hierarchical order but also the development of its activities, because internal control process can be built robustly there. Then, tax returns filing constitutes a fundamental control activity, as compliance with these formal obligations -in optimal and precise ways- guarantees the company maintains an excellent stakeholder relationship, especially with the Revenue Service. For Incoenvases S.A.S. a relevant company for the Colombian plastics sector, the value in tax information, processes, and policies is an institutional key construction, reason for this case study expose how a proposal for internal control in the tax returns filling contributes to the company, especially tax risk mitigation.

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