Planeacion Tributaria del Impuesto de Industria y Comercio para la Empresa Transportes Gallegos Ltda., en los Municipios de Cota, Villavicencio y Yopal para la Vigencia 2019

Abstract

In tributary terms many times the Colombian companies do not pay the necessary importance to the tax issue, and on the contrary, they focus only on the profit for this; however, it is now necessary to define a tax planning in the companies in order to guarantee a normal course of business. This work, specifically has focused on the tax planning of the industry and trade tax in the company Transportes Gallegos Ltda., Due to an erroneous handling that was developing in front of this tribute, which presents multiple complexities as it is a tax of municipal order and all the characteristics that make it up, for which, a qualitative and quantitative analysis of the information collected was carried out, in order to know and identify the reasons why the company is incurring in the evasion of the Industry and Commerce Tax in the municipalities of Cota, Villavicencio and Yopal. This document is carried out through a methodology developed based on what was established by the IDB in 2011, where 5 methodological steps are considered, taking into account the development of these 5 steps it will be possible to define the reasons why the company is not complying with the formal and substantial tax obligation, followed by the proposal for the tax planning of the industry and commerce tax in the company, for the municipalities mentioned above for the taxable year 2019; taking as normative basis the different Tax Statutes and thus be able to offer a solution for the problematization.