Concientización Tributaria Del Principio De Territorialidad Del Impuesto De Industria y Comercio, Avisos Y Tableros En La Empresa Abrasives International Group De Colombia S.A.S, Para Los Periodos 2023 Al 2024

Abstract

Taxes are of vital importance for the economic sectors in which companies are involved, in order to finance the demands of industry in general, day by day you must have tax awareness for the correct settlement of company taxes. Based on the above, the aim of this project is to improve and strengthen the methodological mechanisms, through an interview with the areas responsible, to know the management of accounting and to be able to obtain information as to the territoriality of the income obtained in the company ABRASIVES INTERNATIONAL GROUP DE COLOMBIA S.A.S in the municipalities of Bogota, Medellín, Barranquilla, Cali and Cota, where it executes its economic activity and thus remedy the shortcomings it has at the time of making a correct application of this, with respect to this tax for the following years, taking as background the declarations already presented for the 2022 period. With this is proposed a flow chart of processes that allows to know the functions of the areas charged, also a database is designed in Excel of the regulations on the ICA tax for each municipality, so that the company can obtain information from the municipalities and can be updated according to its needs, in addition to this a model is designed per cost center so that the company can correctly classify the income of each jurisdiction, and monthly know the value of the tax that will have to be declared and paid in them, annually.