Especialización en Planeación Tributaria

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

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Ambigüedad y vacíos normativos en la clasificación del IVA en alimentos (tortillas): implicaciones fiscales y estrategia para reducir la incertidumbre en TORTI S.A.S.
Acosta-Monroy, Ana Lucia; Sanchez-Molina, Ana Maria; Tocarruncho-Garavito, Deisy Johana
This study analyzes the impact of normative ambiguity in the tax classification of tortillas produced by TORTI S.A.S. on the determination of Value Added Tax (VAT) and the generation of tax contingencies in Colombia. Through doctrinal and jurisprudential analysis, the constitutional, legal, and administrative framework governing VAT treatment for bakery products is examined. The absence of an explicit definition in Article 424 of the Tax Statute creates divergent interpretations regarding whether tortillas should be classified as taxable or VAT-exempt goods. Four viable interpretations grounded in literal, functional, technical-tariff, and procedural criteria are presented and evaluated for fiscal risk and economic impact. Findings demonstrate that tariff classification according to the NANDINA nomenclature, complemented by a binding ruling from the Colombian Tax Authority (DIAN), constitutes the most robust strategy to ensure legal certainty and stability in tax compliance. It is concluded that normative ambiguity reflects a deficiency in legislative drafting that requires express intervention by the Colombian legislature to establish objective criteria for classifying bakery products and strengthen the principles of legality, equity, and consistency within the tax system.
Análisis comparativo de la implementación del Monotributo Colombiano vs Argentina, Uruguay, Brasil y Perú.
Rincón Pérez, Jhonatan Hernán; Rojas Gutiérrez, Willian Deivis
In this research work analyzes the implementation of the Monotributo in Colombia compared with four Latin American countries, here you will find explicitly and concretely the main characteristics that have allowed countries like Argentina, Uruguay, Brazil and Peru support this type of tax mechanism, and also, that this mechanism has contributed to the results in terms of formalization, number of taxpayers and tax collection; The latter, in the face of PIB and the proportion of the total national tax revenues in each country. The development of this analysis focuses on identifying the positive and negative aspects of the implementation of this mechanism in Colombia, highlighting the mistakes that have been made on the basis of implementations in the other countries studied, and proposing possible solutions that improve the viability of maintaining the modality of the Monotributo in Colombia, since the results thrown are not the most optimal, nor those expected by the national government.
Análisis crítico del impuesto nacional al consumo de cannabis medicinal en Colombia: inconsistencias tributarias y desafíos normativos en el marco del sistema fiscal
GarcíaBello-ShounyDayan; GuzmánQuintín-ElkinDamián; CortesPachón-ErikaTatiana; GarcíaBello-ShounyDayan; GuzmánQuintín-ElkinDamián; CortesPachón-ErikaTatiana
The paper analyzes the Colombian tax regime applicable to medical cannabis and the tensions between tax regulations, health regulation, and administrative practice, which affect the sector’s development. Based on the study of Law 1787 of 2016, the amendments to the Tax Statute introduced by Law 1819 of 2016, and the regulations issued by INVIMA, it is evident that the National Consumption Tax (INC) taxes cannabis derivatives according to their level of processing rather than their therapeutic purpose. This interpretation, supported by the DIAN, generates a cumulative tax burden of approximately 35% when the INC is added to VAT, increasing treatment costs and limiting access, especially for economically vulnerable patients. The study identifies structural deficiencies such as the absence of a specific tariff heading, the lack of conceptual harmonization between tax and health authorities, and uncertainty regarding the taxable event, the tax base, and product classification within the production chain. Additionally, the analysis of tax revenue between 2017 and 2025 shows initial growth followed by a decline due to regulatory and economic factors, as well as a high concentration of revenue in Bogotá. A comparison with Mexico and Uruguay shows that tax differentiation for medical use and clear regulation support sector development. It concludes that the Colombian regime is inconsistent with public health objectives and requires comprehensive reform aimed at equity and efficiency.
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.
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 del efecto del impuesto al patrimonio en las decisiones de planeación tributaria y su impacto en el recaudo del impuesto sobre la renta de personas naturales residentes en Colombia (2023-2025)
John Gustavo Alvarado Gómez; Leidy Gabriela Huertas Clavijo; Viviana Andrea Ruiz León; Sandra Yaneth Chivara Palacios
This paper analyzes the impact of impuesto al patrimonio in Colombia, made permanent by la Ley 2277 de 2022, on the tax planning decisions of individuals and its effect on income tax collection. It reviews the current regulations, the principle of planeación tributaria legítima and the most common strategies used by taxpayers, such as fragmentación patrimonial, investment companies, and asset adjustments. A distinction is made between legitimate planning, avoidance, and evasion, highlighting that avoidance arises from operations without economic substance that artificially reduce the tax base, while evasion involves illegal concealment of information. Through hypothetical cases, it shows how these practices erode the base of impuesto al patrimonio and income tax, undermining vertical and horizontal equity and reducing the efficiency of the tax system. Jurisprudence, especially la Sentencia C‑395 de 2024, confirms that the tax must be evaluated under the principles of equity, efficiency, and progressivity, although it leaves open the constitutional debate about its legitimacy as a permanent tax. In conclusion, the impuesto al patrimonio has promoted more orderly asset management but has also encouraged avoidance behaviors that affect collection and fiscal justice, which demands stronger state control and periodic revision of its regulatory design.
Analisis del impacto que genero el impuesto nacional al consumo de bolsas plásticas en la industria de los plásticos en la ciudad de Bogotá
Mora Romero, Jenny Patricia; Triana Rodriguez, Luz Angela; Rojas Gutiérrez, William Deivis
In this work we did a research about the national consumption tax of the plastic bags established in the Law 1819 of 2016 which applies as of July 1, 2017, this tax was an initiative of the Senator Antonio Navarro Wolff which proposed it in order to reduce the consumption of plastic bags for the care and preservation of the environment; for the government, the most important thing is not the collection of this tax, but to reduce the consumption of plastic bags in the users as much as possible. The main objective of this research is to measure the impact generated by the implementation of this tax in the plastics industry, these companies have been the most affected by the implementation of this tax, due to the decrease in the demand for the plastic bags.
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.
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.
Aplicación de beneficios tributarios en proyectos fotovoltaicos en la Empresa San Juan Silgado García SAS
Benítez Sánchez Juan Ricardo; García Quintero Mayelis; Silgado Araujo Tatiana Isabel; Anduquia Rodriguez Gerson Manuel
This study analyzes the tax impact of installing a photovoltaic system at Aceros San Juan Silgado García S.A.S., highlighting the benefits of Law 1715 of 2014, reduced energy costs, and optimization of the tax burden.
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.
Cálculo del impuesto diferido en la empresa ECOTRANS S.A., para el año gravable 2017 basado en la NIC 12
Bohorquez Bohorquez, Omar; Bohorquez Garay, John Biler; Sierra Zarabanda, Andres Mauricio; Rojas Gutiérrez, William Deivis
The implementation of the international financial reporting standards (IFRS) in Colombia, involved many changes and perhaps the most representative was the calculation and recognition of Deferred Tax, which is why this working group decided to deferred tax calculation in this case study. deferred for the company ECONTRANS SA To carry out this case study it was necessary to perform a task of knowledge of the client, it was also essential to document deferred tax concepts, since it is very important to know the tax and accounting regulations, as explained in the body of work, the tax deferred arises from the differences between the information contained in the books, under IFRS and under the tax regulations, because the regulations are different and therefore differences always arise, which are classified as temporary and permanent, which are the basis for said calculation are the temporary, as these are expected to be recovered or imputed in future periods. Once this group executed this objective based on all the accounting and tax information, going through different processes necessary to obtain the result of it, there were significant differences that indicate that it would be an important recommendation to make a restatement in the financial statements since the deferred tax recognized in them is not in accordance with the accounting and fiscal rules, which does not reliably reflect the financial information of the entity.
Carga tributaria de las personas naturales rentistas de capital residentes en Colombia por sus inversiones nacionales y extranjeras para el año gravable 2023
Bohorquez-Marin, Jorge; Lavado-Jimenez, Ruben Andres; Amado-Marin, Jose David
Tax regulations in Colombia present difficulties at the time of understanding and interpreting them for individuals, since they have too many technicalities for their proper use. It is relevant to understand that such regulations are necessary for the compliance of the obligations of the citizens before the Nation. The main objective of this investigation work is to identify the effects of the tax burden of a capital rentier resident in Colombia for its domestic and foreign investments for the taxable year 2023. For this purpose, it is important to determine that capital rentiers can obtain their income from different sources, which leads them to make certain mistakes that are generally made due to ignorance of the law, understanding that it is very robust and often difficult to understand. This lack of knowledge of the standards causes the loss of tax benefits that allow reducing the tax burden of the taxpayer. Therefore, this paper identifies the effects of the tax burden on capital rentier by analyzing the current regulations in relation to relief and penalties, some common practices that directly affect the tax burden are detailed, some experts are consulted on their perception of the proposed topic and examples of practical cases are made in order to have a more real and truthful approach to the situation of capital rentiers.
Comparativo entre el régimen tributario actual y el régimen simple, para la contribuyente Nury Robayo Arias en el año gravable 2020
Murillo-Verdugo, Paola Constanza; Salamanca-Camacho, Dorys Adriana; Uribe-Rodriguez, Laura Alejandra; Rojas Gutiérrez, William Deivis
The central objective of the case study is to mitigate fiscal uncertainty against the main characteristics of the tax regime to which the taxpayer currently belongs, in addition to broadening the knowledge of the recent regulations where the simple taxation regime is implemented in order to clarify the concerns and define the regime that can be used to obtain tax benefits, a comparison will be developed based on a projection of the different items and the impact of the figures will be determined quantitatively identifying the differences of the current regime with the simple taxation regime . A clear and broad knowledge of the norm of the current tax regimes will be obtained for the subsequent decision making and choosing the most convenient for the taxpayer. The case study will be carried out solving the problem that exists regarding uncertainty and answering the different questions in addition to comparing their tax returns, income, industry and commerce, value added tax and the differences between the regimes.
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.
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.
Desarrollo de una apropiada planeación tributaria en materia de impuesto de renta para obtener la calificación y permanencia del CESA en el régimen tributario especial para el año 2018
Bermúdez Uribe, Willmer Alberto; Tirado Segura, Maria Alejandra; Rojas Gutiérrez, Willian Deivis
Tax evasion in a problem of great importance to the Colombian tax system, many figures are set up in order to evade the payment of taxes. The non-profit entities benefit from their lucrative interest in the exploitation of marketing activities for the benefit of the community, thus benefiting their special tax category as taxpayers of income tax and complementary. In this way, the national government issues the tax reform law 1819 of 2016 in which they are assimilated to non-profit foundations such as national societies. The College of Higher Studies of Administration CESA is a private educational institution for non-tax purposes of income tax that is in force to the new tax legislation with the option to remain in the Special Tax Regime and maintain its status as a non-taxpayer, in In this sense, a series of requirements must be met, regulated by regulatory decree 2150 of 2018, where a well-prepared tax planning must be carried out that contributes to compliance with current regulations.
Diferencias Temporarias: Estrategias Para Mitigar los Efectos En El Cálculo De La Tasa Mínima De Tributación Para La Empresa THX S.A.S En Inactividad Operativa
Ingrid Nayibe Ibañez Leal; Geraldine Viviana Espinosa Monsalve; Gerson Manuel Anduquia Rodríguez
This paper analyzes the impact of temporary differences on the Minimum Tax Rate (MTR) or Adjusted Tax Rate (ATR) in the company THX S.A.S., as established in paragraph 6 of Article 240 of the Colombian Tax Statute, incorporated through Article 10 of Law 2277 of 2022 (Congress of Colombia, 2022), with a focus on THX during its operational inactivity in the 2024 taxable period. A significant risk of overtaxation and distortion of the company’s real economic capacity is identified, arising from temporary differences due to the interaction between the IFRS for SMEs and the provisions of the Tax Statute, which distort the calculation of the MTR, requiring taxpayers to pay at least 15% on adjusted accounting income. However, the analysis evaluates five types of temporary differences: depreciation of fixed assets, impairment of receivables, foreign exchange differences on accounts denominated in foreign currency, inventory valuation, and investment property valuation. The results show that, despite its operational inactivity, THX S.A.S. faces a disproportionate tax burden even without operating income, which compromises its liquidity and violates the principles of tax equity and proportionality (Constitutional Court of Colombia, 2024). Consequently, the study proposes and compares three concrete tax planning alternatives, evaluating their differential impact on tax burden, audit risk, and liquidity, in order to ensure a reasonable determination of the MTR consistent with the company’s real economic capacity.
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.
Diseño planeación tributaria en el impuesto de renta para Lámina y Pintura SAS para el año gravable 2018
Cicery Suarez, Lady Johanna; Hurtado Robayo, Viviana; Rodriguez Cubillos, Cindy Johana; Rojas Gutiérrez, William Deivis
The present case study consisted of analyzing and designing a Tax Planning for the income tax of the company Lámina y Pintura SAS for the year 2018, collecting the information of the company with which the tax profile was established of the same, based on the analysis of this information proceeded to make the projection of income tax for the year 2018, analyzing its influence on cash flow, providing some recommendations to optimize and give better management to the determination of the different tax declarations, and in general of the basic accounting information of the same, by means of the support of a knowledge framework that allowed to constitute the bases that sustain this work. The case study was addressed according to the methodological guidelines proposed by the BID in 2002 and integrated into five steps: the design of the case study, the collection of information, the analysis of the information, the writing of the report, and last, the dissemination, followed by the development of the stages of the budget and planning process.

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