Especialización en Planeación Tributaria

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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.
Propuesta de mejora al control interno en el proceso de elaboración y presentación de las declaraciones de Renta- IVA e ICA de la compañía Químicos Integrales S.A.S año fiscal 2019
Murcia Tinjaca, Lina Elizabeth; Macana Romero, Rosana; Romero Galindo, Lina Paola; Rojas Gutiérrez, William Deivis
The purpose of this case study is to provide a proposal for internal control for the tax department of the company Químicos Integrales SAS, this tool will contribute to the administration to reduce the different risks that the company may present in the liquidation of taxes and carry in a more organized and controlled way each of the processes present in the liquidation and presentation of taxes. This work will be limited only to the validation of the tax information that includes income tax, VAT (Value Added Tax) and ICA (Industry and Commerce, notices and boards), for the development of the case study will work under the methodology of the Inter-American Development Bank and International Auditing Standards, and an important part is prepared under the components of internal control, it should be noted that no audit was carried out but that fundamental aspects of the audit are taken to carry out the development of a good internal control system. During the development of the case study will show the information collected, as well as the analysis of it, this in order to publicize the findings and build an internal control system based on the development of a matrix that allows the assessment to each finding and determine the corrective measures to follow to mitigate, reduce or eliminate the possible risks.
PLANEACIÓN TRIBUTARIA DEL IMPUESTO AL VALOR AGREGADO DE LA EMPRESA ELECNET S.A.S.
Bedoya Silva, Fabian; Abril Morales, Jurian Paola; Forero Vivas, Niyireth; Rojas Gutiérrez, William Deivis
he present work of degree was developed in the company ELECNET SAS, realizing tributary diagnosis, which allowed to identify diverse shortcomings, which are intended to mitigate with the development of an adequate tax planning, applying thus the knowledge acquired during the Specialization in Tax Planning and in this way to opt for the proper title. In order to develop the previous purpose, the company was studied from its tax side, in order to identify opportunities for improvement for which pertinent information is requested, where there is evidence of opportunities in the value added tax, in terms of balances to favor in the tax declarations, analyzing the causes of occurrence, therefore the job is directed towards the realization of the tax planning in the value added tax of this company. For the execution it was necessary to carry out studies regarding planning, value added tax, business policies, business knowledge, to find the alternatives that apply for this operation and create the necessary steps for the future development of similar projects in other Companies, which benefits different stakeholders. The methodology developed for the analysis of information was the guidelines for the preparation of case studies of the Inter-American Bank, and the guidelines for carrying out tax planning by Jose Orlando Mera. Quantitative analysis was performed using dynamic tables with the financial information provided by the company, which provided sufficient data regarding growth and decrease behavior for each accounting cycle, providing a vision to plan the rest of the year 2017 and 2018, qualitative analysis was also performed on accounting policies and procedures, identifying the best practices and processes to be improved. This analysis revealed opportunities in the value added tax, identifying possible future risks due to the balances in favor in the tax declarations, therefore the research is directed towards the realization of the tax planning in the value added tax of this company. As a result of the analysis of the information, sufficient recommendations are made to mitigate the impacts of lack of planning, as well as tools for controlled use of resources and improvements at the administrative level.
Revisión tributaria en la asociación de Recicladores de Oficio Aro Ambientales de los años fiscales 2015, 2016 y 2017 sobre el impuesto del IVA y el impuesto del ICA
Meneses Leal, Jhon Fredy; Valencia Vargas, Maria Ximena; Pulido Raigoso, William German; Rojas Gutiérrez, William Deivis
This following work is intended to present a tax review applied to the “Asociación de Recicladores de Oficio Aro Ambientales”, organization that was created on 2014, and which offers in their corporate purpose the collection service of recyclable materials in Bogota in association with waste pickers that after it will be commercialize and generate economic benefits to the families involved and to the care of the environment. This review will begin with the take of the financial information of the last three years, follow by an analysis of the tax processes of the association, that will be based on the application of the case study methodology developed by the "Banco Interamericano de Desarrollo" (BID) on 2011. The purpose of implement the review of the tax declarations of the Industry and Commerce taxes and the VAT. The purpose of this analysis is based on the anticipate of possible inconveniences in the formal obligations before the "Dirección de Impuestos Nacionales" (DIAN) and the "Secretaría de Hacienda Distrital".
Compensación de Pérdidas fiscales de conformidad al artículo 290 del estatuto tributario
Prieto-Salinas, Astrid Natalia; Gerena-Cubides, Ciro Antonio; Jiménez-Cabello, Arneys Alfonso; Ruiz-Barrera, Luz Andrea; Rojas Gutiérrez, William Deivis
The case to be considered will be the impact of deferred income tax on the compensation of losses aims to make the VANZA SAS company aware of the correct treatment accountant and taxation that you will need to apply to reflect economic reality, this will be released through a bibliographic análisis of the different views of specialists on the subject and the effect of the application of existing rules roverning the calculation of presumptive income liquid income provision record and deferred tax. The methodology based on the steps outlined by the case study was used to carry out the case study Inter-American Development Bank which serves as a guide to carry out the solution, performing rigorous customer knowledge work documenting the information to be addressed both at the accounting and financial level This case study reflects as a result the importance of proper management that must be given tax planning and not incurring possible losses either by reporting information erroneous or unclear in the regulatory management that this entails.
Planeación Tributaria en Impuesto de IVA bajo el sistema De A.I.U para la Empresa Soluciones S.I. S.A.S.
Morales Ortíz, Neyla Esther; López Olaya, Dabier Sebastián; Rojas Gutiérrez, William Deivis
The company SOLUCIONES S.I. S.A.S. is a company that is part of the construction business, where its economic environment is dedicated to labor and locative adjustments that are in charge of engineers, and master builders, whose social objective is deployed in different jobs such as civil works, assemblies, manufacture of metal structures and aluminum facades. Despite its short history and extensive knowledge in its activity, it doesn’t have an adequate mechanism for a tax procedure in all its administrative process which generates a need to present a Tax Planning project. This process of Tax Planning is based on phases that cover aspects such as the construction of a knowledge framework, compilation of most recent and financial information to determine what are the main needs and most important aspects that need to be improved, in order to carry out in the best way the determination of the value added tax which has specific characteristics according to the tax regulations and that in this way the empirical development of the organization is part of a plan of continuous improvements.
Elaboración de manual de retención en la fuente personas naturales en renta para la empresa Newen SAS en el año 2018
Cruz Castro, Fabian Mauricio; Bohorquez Aya, Hector Andres; Angarita Saavedra, Ignacio; Rojas Gutiérrez, Willian Deivis
The present work has as an objective to offer a manual of retention in the source, focused on natural persons according to the current regulations (Law 1819 of 2016), with the objective of acquire an adequate debugging of the base subject to this advance and to avoid therefore possible fines in case of being inspected by the control entities. To achieve the above, it is essential to show the reader the question “problem to deal with”, and from it build a frame of reference, consisting of three frameworks (conceptual, institutional, and legal), where once developed the methodology to be followed, in order to gather all the relevant information for the elaboration of the proposed document, in the same way the survey used is designed, as well as the necessary documentation for its realization. This document looks that the process of debugging the basis for the calculation of withholding tax on income is simple and practical, so that every person regardless of whether they have a great knowledge in accounting or in The payroll area can perform the calculation based on the cases, categories and steps proposed, which leads the company to effectively fulfill the formal and substantial obligations at all costs. The above can be seen reflected in the examples presented and, in the schemes, drawn up throughout the development. Finally, the figures make the information exposed condensed in such a way that for the reader it is simpler to absorb it.
Importancia de la revisión de la información contable para la presentación del impuesto de renta y complementarios de la empresa Aliados Salud Ocupacional S.A.S., para el año 2017 y planeación del impuesto de renta del año 2018
Zarate Guevara, German David; Lizarazo Avila, Angie Paola; Sanchez Acosta, Jose Arturo; Rojas Gutiérrez, Willian Deivis
The main objective of this document is to carry out the review of the income statement for 2017 and the planning for the year 2018 of the company Aliados Salud Ocupacional S.A.S. in order to identify errors in accounting and financial processes that affect the development of income statements generating fiscal deficiencies that can lead to economic losses to the company, by determining the impact of the review and planning in the company We found deficient processes that affect it and through the solutions proposed in this work we seek to improve future processes in order to obtain statements more sane with the economic reality of the company, and the balances reflected there can contribute to the company to have a better cash flow since the final result of this work seeks to offer a solution that reduces the economic losses that arise due to the absence of an adequate review and a tax planning no existent
Aplicación de un adecuado procedimiento tributario, en los errores fiscales de las declaraciones tributarias (Iva y Renta), de la empresa FC S.A.S. (sin el principio de negocio en marcha).
Anduquia Rodríguez, Gerson Manuel; Sanabria Rueda, Erika Marcela; Rojas Gutiérrez, William Deivis
This work is a product of analysis under a context of interpretation of norms. This is supported by the critical judgment and professional capacity of their members. The need to provide added value for an organization with a view to the winding up of the company is the main input to offer ideas and / or alternatives that contribute to the correction of certain inconsistencies that are reflected in the tax declarations. A proper knowledge about the tax procedure, contributes that a legal or natural entity can correctly fulfill both the substantial obligation and the formal obligation. The result of this work provides a detailed guide that indicates the procedure and how would be the application of an audit in the tax declarations to which they were practiced a study and a verification of countable versus fiscal facts. In order to anticipate inconveniences that may arise in a fiscal and accounting inspection by the Dirección de Impuestos y Aduanas Nacionales - DIAN.
Reflexión diferencias permanentes a los contribuyentes obligados a presentar conciliación fiscal
Montenegro-Arrubla, Jhon Eduin; Ruiz-Rubio, Any Catalina; Soracipa-Ramos, Mónica Alejandra; Anduquia-Rodríguez, Gerson-Manuel
In this reflection we want to share how permanent and temporary differences can be presented in tax reconciliation, our approach is to validate how these permanent differences could be mitigated in the accounting period of a company in Colombia, it also explains how in some accounts that generate permanent differences between the tax rate and the accounting rate can become a mitigation objective, also in our reflection we take into account the accounting and tax repercussions of a fiscal period, in the analysis that we have carried out between some income, expense and cost accounts that are not deductible in any tax period. All Colombian companies must carry out tax reconciliation annually, this is part of the income and complementary taxes, but it is a requirement that the National Customs Tax Directorate asks taxpayers who exceed 45,000 UVT and must be transmitted at the same time as it is presented. the income tax. On the other hand, they introduce some definitions and concepts that are useful to have a greater understanding of the issue of permanent differences and how these cannot be deducted in any fiscal period. These permanent differences can be mitigated; companies must be very organized, proactive, efficient and effective in the accounting processes and policies implemented in each part of the accounting and tax process of the fiscal period.
Factores que afectan el recaudo del impuesto predial en el municipio de Útica Cundinamarca
Ávila Castañeda, Ingrid Melba; Martínez Otavo, Adriana Paola; Rojas Gutiérrez, William Deivis
The purpose of this assessment is to analyse and determine the factors that are affecting the low collection of the unified property tax in Utica Cundinamarca. This has not allowed the governance to achieve the sufficiency requirement, where current expenses should be financed with current incomes that allows the mayoralty to sustain fiscally, administratively and economically; and the strategies for the optimization of the income for the concept of taxes. However, methodological strategy has been used, based on the "Methodology for the development of the Case", to establish a relationship with stakeholders for the study, such as workers of the Ministry of Finance, Municipal Mayor's Office and Council of Útica, who brought significant information; In addition to contact with several people in the community through the method of personal testimony related to the case study. Once the visit is made, the information will be recorded and analysed, and the report will be drafted. Consequently, among factors that affect the collection of property tax in Utica are: The absence of a statute of rents updated and accurate to the socioeconomic conditions of the population; the downgrading of its cadastral base, a deficient predial module, an absence of a website where the corresponding invoice can be consulted and printed, and the possibility of making online payments; an administrative structure that is not adequate for the execution of the collections and the difficulty that the governance presents due to its geographical position and its high vulnerability. In order to achieve greater efficiency in municipal taxes from the collecting, and obtaining more resources that allows local administration to understand the conditions of the community, by adopting the following strategies: Adopt a new income statute updated in fiscal fields according to social and economic situation of the region, implement a cadastral information periodically, update the module of the property and/or acquire a new one, promote a tax culture in the population, implement tax incentives and promote utilization of technology to facilitate the payment of invoices.
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.
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.
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.
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.
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.

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