Especialización en Planeación Tributaria

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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.
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.
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.
Identificación de los beneficios tributarios en los Convenios de Doble Imposición para la Empresa 5Sof en el año 2024
Macias-Machacon, Yuli Paola; Romero-Peñuela, Katherine Eslid; Manjarres-Toro, Diego Andres; Anduquia-Rodriguez, Gerson-Manuel
In a context of globalization and growing exchange of information, double taxation agreements (DTAs) are essential to encourage foreign investment and improve international economic relations, by reducing the tax impact on global transactions. The company 5SOF, dedicated to the development of computer systems for the construction sector, seeks to expand to Mexico and Ecuador. To do this, it is crucial that you understand the benefits and guidelines of DTAs with these countries. CDIs eliminate double taxation, offering legal certainty to taxpayers and facilitating international tax planning. Among its key benefits are the elimination of double taxation through tax exemptions or credits, the reduction of withholding at source and the provision of clear rules for the taxation of income, dividends, interest and royalties. For 5SOF, a detailed analysis of the DTAs between Colombia, Mexico and Ecuador will allow effective tax planning, minimizing legal risks and sanctions, and taking advantage of market opportunities in these countries. These agreements provide a framework of legal security that is essential for the international expansion of the company, helping to optimize the tax burden and facilitating its operation in new markets. In conclusion, proper understanding and application of CDIs are crucial to the success of 5SOF's international expansion.
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.
Presencia Económica Significativa en Colombia por la prestación de servicios digitales desde el exterior
Botero-Núñez, Laura Camila; López-Sotelo, Jeimmy Yurany; Anduquía-Rodríguez, Gerson Manuel
With constant technological advancement, the global economy has been transformed into a digital economy, where the main piece is digital services that are acquired through platforms or websites with an Internet connection, such as online advertising (advertisements). on social networks), digital content such as Netflix, YouTube, Spotify among others. Due to the above, the different countries observed that the multinationals that provide this type of services were paying taxes in countries different from where their clients and/or users are actually located, which is why the OECD decided to regulate these services by creating basic concepts to describe them and be able to identify them based on the BEPS. Faced with this, Colombia is not far behind and following the rules proposed by the OECD, it implements Decree 2039 of 2023 regulating digital services with significant economic presence (PES) in Colombia. This Decree, like any new norm, generates different interpretations and difficulties when practicing the respective withholding at source as income, which results in an incorrect classification of digital services provided from abroad, exposing taxpayers to sanctions or Lack of knowledge of the deductibility of costs and expenses for your Income Tax return. This document aims to be a reference for consultation regarding a new concept that is implemented in Colombia, providing material that helps the reader to base the appropriate tax treatment when acquiring digital services with significant economic presence (PES) in Colombia.
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.
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.
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.
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.
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.
Formalización y aplicación de los regímenes tributarios en beneficio de la compañía JYS
Silva-Corredor, Karen Lizeth; Gutierrez-Gomez, Natalia; Rodriguez-Peña, Jose Manuel; Sanchez-Bello, Andres Felipe
This work will focus on evaluating the impact of the Colombian sanctioning regime on the fiscal year that the company JYS had in 2022, as it is a company that operates informally and whose main activity is the manufacture of accessories for pets in the city of Bogota. At the same time, we will seek to analyze which of the two tax regimes in Colombia is the one that would benefit the JYS pet accessories factory the most to begin its formalization process as a company in the country, since it should be kept in mind in the first instance. , what are the requirements to belong to these, what are the benefits that joining one of the two regimes would bring and what obligations or participations would the factory have as a duly formalized company in Colombia, resulting in the company JYS It would benefit you to benefit from the simple tax regime.
Propuesta de Planeación Tributaria del Impuesto de Industria y Comercio para la compañía Elementos Metálicos S.A. vigencia fiscal 2019
Chamorro, Yuli; Villamil, Yency; Gonzalez, Daniel; Rojas-Gutierrez, William Deivis
This document addresses the development of tax planning for the Industry and Commerce Tax (ICT) on the company Elementos Metálicos S.A., between 2019. That’s because within the operations study, it was evidenced that the company doesn’t have a tax planning about ICT, like its territoriality. This situation affects the tax behavior, being immersed in penalties, default interest and emplacement. The guideline is taken from the stated by the Inter-American Development Bank (IADB) in 2011, according to the design of the case study, this guide permits to strengthen the development of this study, as well as strengthen the methodology used for the tax planning proposed by Vergara H.S (2006) and Romero (2011), which were adapted for the needs of this case study, these provide concrete bases and key points to keep in mind during its execution. According to the above, it is essential to do an adequate tax planning about said tax in the company, in order to comply its obligations in time and way to do it, identifying opportunities of improvement, like the tax advantages provided by legislation. Additionally, the optimization of recourses and minimization of sanctioning risk. The registered information dates from 2014 to 2019, in order to have bigger and enough bases of profits behavior outside and inside of Bogota, for give a tool to permits to identifying the territoriality and anticipate de obligations in the different municipalities. Generating a positive change in terms of financial and fiscal compliance, for the current terms and after its applications.
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.
Identificación de los efectos fiscales en la aplicación improcedente de retención en la fuente a título de Renta sobre los pagos al exterior año gravable 2022
Suárez-Gómez, Nora Cilenia; Cáceres- Sierra, Jhon Freddy; Herrera-Rivera, Luz Karime; Rodríguez, Gerson Manuel
This case study aims to reflect the different adverse effects regarding the implication of the improper practice of withholding tax on payments abroad in the company TD. Starting from the collection of information and debugging of the accounting input in fiscal year 2022. Verification of accounting policies, process manuals, function manuals and commercial negotiation agreements. As a result of this work, a report of findings was provided to the administration, which relates and identifies quantitatively and qualitatively the different fiscal impacts that generate collateral effects throughout the administrative operation of the entity. In which the pillar in the regulatory framework of payments abroad in tax matters for transactions made with the company's foreign suppliers was left aside and there was no knowledge about the conclusion of transactions with foreign suppliers. The company finds itself in the following scenarios after the report; Tax effects are reflected for the company such as; exponential increase in the effective tax rate, loss of deductions and / or disregard of costs incurred in the income tax adjustment for the fiscal year. Deterioration of the commercial relations with the increase of costs in its relations and loss in the profit margin
Identificación de los efectos en renta e IVA del año gravable 2022 para VP SAS por estar registrado como responsable de IVA
Cortes-López, Heidy Katherine; Burgos-Gómez, Adriana Lucia; Luna-Cortes, Ferley
This case study identifies the tax implications for VP SAS, when changing from Responsible, to Not Responsible for VAT, since VP SAS generates 100% of its income from an activity excluded by virtue of numeral 21 of article 476 of the Tax Statute. This case takes on special relevance for VP SAS because favorable VAT balances are being shown under paragraph 3 of article 437-1 and numeral 3 of article 437-2 of the Tax Code for payments abroad, which do not meet recognized. In this sense, it will start from the identification of the items that significantly resemble the effective tax rate of the company, assessing the consequences that the configuration as Not responsible for VAT has for VP SAS, up to the suggestions of a penalizing type that They can be derived from bad accounting and tax practices carried out by the company. Finally, through the VP SAS case study, other entities with similar characteristics can adopt and execute the tax regulatory framework correctly, make informed decisions to minimize risks, and avoid sanction consequences.
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.
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.
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.
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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