Planeación tributaria en el impuesto de renta para la compañía Albico Glass SAS y su incidencia en la toma de decisiones sobre el manejo del flujo de efectivo para la vigencia 2018.

Abstract

Tax planning is a fundamental tool for organizations since it allows them to assertively know the future cash expenditures they must incur in order to meet their tax obligations and, in the same way, to take advantage of tax opportunities for the company benefit. The purpose of this case study research was to carry out the tax planning for the company Glass SAS, in the income and supplementary tax for the 2018 term. Consequently with the above, the study sought to know the incidence of the aforementioned in the management of the fiscal cash flow; this following the steps of the model proposed by the IDB. During this study, factors to be improved were identified. It is necessary to improve the handling of time for the delivery of financial information since this allows to plan in a timely manner, based on real data, the income and supplementary tax of which the company is a taxable person. Finally, as a result of the data analysis phase it is concluded that due to the losses resulting from the pre-operative stage of the 2017 company, the income tax for the 2018 period can be compensated by preventing the company from having cash flows to comply said obligation. Due to the foregoing, it is concluded that only the cash required to support the payment corresponding to the self-withholdings in income resulting from the generated income should be available.