Propuesta de un proceso de control interno para la presentación de declaraciones tributarias en la empresa Incoenvases S.A.S.

Abstract

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.