Impacto de la ley de financiamiento 1943 de 2018 en renta para la empresa INEMEC S.A.S

Abstract

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.