Planeación tributaria como estrategia organizacional para la empresa Draly SAS en el año 2020

Abstract

The present case study will address the development of tax planning as an organizational strategy for Draly S.A.S in 2020, this because it does not have a planning, situation that is affecting the operation starting with cash flow. For the development of this work, the methodology posed by the Inter-American Development Bank IDB (2011) was used, starting from precise guidelines that will serve the solution and scope of the proposed objectives, for tax planning was taken as reference the guidelines proposed by Armando Parra Escobar in 2014. It is essential to structure tax planning, in order to allow the company to mitigate tax risks, optimize resources to the extent that the payment of sanctions and interest is avoided, the timely and fair payment of taxes, manage more efficiently the resources available to achieve market stability. To achieve the proposed, the request for information by different means was initiated, subsequently proceeding with the review and analysis of all the tax obligations presented and paid, projection of the accounting information for the whole year 2020. Already with this, we reach some results that allow to carry out the projection of each of the tax obligations and grant the company a series of strategies for the current and post-application.