Identificación de los efectos fiscales en la aplicación improcedente de retención en la fuente a título de Renta sobre los pagos al exterior año gravable 2022

Abstract

This case study aims to reflect the different adverse effects regarding the implication of the improper practice of withholding tax on payments abroad in the company TD. Starting from the collection of information and debugging of the accounting input in fiscal year 2022. Verification of accounting policies, process manuals, function manuals and commercial negotiation agreements. As a result of this work, a report of findings was provided to the administration, which relates and identifies quantitatively and qualitatively the different fiscal impacts that generate collateral effects throughout the administrative operation of the entity. In which the pillar in the regulatory framework of payments abroad in tax matters for transactions made with the company's foreign suppliers was left aside and there was no knowledge about the conclusion of transactions with foreign suppliers. The company finds itself in the following scenarios after the report; Tax effects are reflected for the company such as; exponential increase in the effective tax rate, loss of deductions and / or disregard of costs incurred in the income tax adjustment for the fiscal year. Deterioration of the commercial relations with the increase of costs in its relations and loss in the profit margin