Propuesta de mejora al proceso tributario de la compañía Ingenieros Civiles SAS con base en una auditoría contable y tributaria del año gravable 2017

Abstract

Colombian companies are normally concerned about possible inspections of the declarations presented to the different regulatory entities, mainly due to the documentation requested by them, taking into account that companies do not always have correct document processes that make them feel calm; This is how for Hernando Bermudez Gómez in the document titled Subsystem documentary accounting, 2012; It emphasizes the importance of applying a correct documentary system that allows to give true reality to the facts presented during the exercise of the operations that finally are the basis for the preparation of any information and at the same time they are probative elements that allow to develop efficient and effective processes to the moment of any type of requirement, since they facilitate the answer to any question that may arise.

Thus, this document seeks to emphasize the importance of compliance and updating of current tax regulations and procedures, in order to have a legal basis that allows the company to effectively comply with the formal and substantial obligations in the presentation of VAT (Value Added Tax) tax returns and withholding tax in the form of Income; for this purpose, after the development of a tax and accounting audit, an improvement proposal is proposed, consisting of flowcharts of the activities that intervene in the process and a tax calendar; to help INGENIEROS CIVILES SAS implement an efficient mechanism that develops control methods in the accounting and tax management of the company.