Reflexión diferencias permanentes a los contribuyentes obligados a presentar conciliación fiscal

Abstract

In this reflection we want to share how permanent and temporary differences can be presented in tax reconciliation, our approach is to validate how these permanent differences could be mitigated in the accounting period of a company in Colombia, it also explains how in some accounts that generate permanent differences between the tax rate and the accounting rate can become a mitigation objective, also in our reflection we take into account the accounting and tax repercussions of a fiscal period, in the analysis that we have carried out between some income, expense and cost accounts that are not deductible in any tax period. All Colombian companies must carry out tax reconciliation annually, this is part of the income and complementary taxes, but it is a requirement that the National Customs Tax Directorate asks taxpayers who exceed 45,000 UVT and must be transmitted at the same time as it is presented. the income tax. On the other hand, they introduce some definitions and concepts that are useful to have a greater understanding of the issue of permanent differences and how these cannot be deducted in any fiscal period. These permanent differences can be mitigated; companies must be very organized, proactive, efficient and effective in the accounting processes and policies implemented in each part of the accounting and tax process of the fiscal period.