Procedimiento tributario en la empresa Global de Bujes S.A.S. del Impuesto de Industria y Comercio a causa de la evasión en los años 2017 y 2018

Abstract

Tax procedure is one of the main tools which are very important for all taxpayers whether these natural or legal persons evade taxes, in this special case, for all those taxable persons industry and trade. For this reason, the present case study, aims to make a respective proposal for the development of a tax procedure to the company Global de Bujes S.A.S, which has as its economic activity the production and distribution of hubs for the suspension in the docks of the carts, over the years new rental-producing activities were incorporated, as well as secondary activities, such as the elaboration and marketing of safety products, safes, safety deposit boxes, security and services in and out of town related to security. The main problem arises to tax evasion, industry and trade tax for the taxable periods 2017 and 2018 in the city of Bogota, which leads to the organization incurring sanctions. Next, the methodology used for the respective development of the case study is focused on the guidelines for development according to the Inter-American Development Bank (IDB) in 2011.