Revisión tributaria en la asociación de Recicladores de Oficio Aro Ambientales de los años fiscales 2015, 2016 y 2017 sobre el impuesto del IVA y el impuesto del ICA

Abstract

This following work is intended to present a tax review applied to the “Asociación de Recicladores de Oficio Aro Ambientales”, organization that was created on 2014, and which offers in their corporate purpose the collection service of recyclable materials in Bogota in association with waste pickers that after it will be commercialize and generate economic benefits to the families involved and to the care of the environment. This review will begin with the take of the financial information of the last three years, follow by an analysis of the tax processes of the association, that will be based on the application of the case study methodology developed by the "Banco Interamericano de Desarrollo" (BID) on 2011. The purpose of implement the review of the tax declarations of the Industry and Commerce taxes and the VAT. The purpose of this analysis is based on the anticipate of possible inconveniences in the formal obligations before the "Dirección de Impuestos Nacionales" (DIAN) and the "Secretaría de Hacienda Distrital".