Planeación tributaria del impuesto de renta y complementarios para el año 2020 en la empresa AM Divisiones y Construcciones S A S.

Abstract

An initial tax planning is essential for any new company that acquires challenges, among which are guaranteeing its continuity in the market, as a result of correct decision-making; AM Divisiones y Construcciones SAS, seeks to obtain a higher return on investment at the lowest possible tax cost that guarantees the achievement of the stated objectives, for this reason it is necessary to build a work proposal on tax planning. The previous proposal will be carried out following the guidelines of the (IDB, 2011), with which a case study is prepared, to identify the problem, collect and classify the data obtained, to deepen the client's knowledge and carry out a complete Analysis of the information, the planning phases of the tax planning book for decision making of (Morera Cruz, 2009) are taken as a reference, and thus manage to build the tax planning proposal by 2020 according to the needs identified.