Impacto económico y tributario de la liquidación del impuesto al valor agregado en RV INGENIERÍA Y PROYECTOS S.A.S durante el año 2017

Abstract

In the tax framework, the majority of construction companies present problems and difficulties when complying with their tax obligations, more precisely in VAT matters, which is why it is necessary to know all the relevant legislation that allows to reduce Maximum margin of error and thus mitigate the economic and tax impact on companies. The present case of study was executed with the objective of identifying the economic and tax impact in the company RV INGENIERÍA Y PROYECTOS SAS for the 2017 fiscal period, which includes a high theoretical and practical content that serves both for this company and for others of the construction sector, since this allows them to carry out a correct liquidation of the value added tax under the AIU modality. Finally, the present case study was developed under the guidelines established by the Inter-American Development Bank, which serves as a basis and guide for subsequent consultations, either in the labor or academic field, for the development of similar work.