Revisión y planeación del ICA en la empresa Comercializadora El Sajo Del Piñal S.A.S

Abstract

The present degree work is focused on the development of the tax planning regarding the Industry and Commerce Tax for the company Comercializadora El Sajo del Piñal SAS, which, among its economic activities, has defined the transportation of cargo by road, existing in the previous ones difficulties concerning the ignorance of the application of the concept of territoriality in the aforementioned Tax. The objective of this work is to provide the company with a tool that allows it to effectively and efficiently comply with the liquidation, preparation and payment of tax returns in each of the municipalities, guiding the taxpayer to a correct tax planning. To achieve this, reference is made to the methodology established by the IDB for the preparation of case studies and the guidelines defined by Mr. Jose Orlando Mera regarding adequate tax planning. As a result of the application of the above, it is evident that the company does not know the tax regulations of the different municipalities, therefore it is not registered in any of them, it does not make provisions referring to the income received by municipality and currently it does not have a division of income by municipality, these variables make the company have an even higher tax burden since it is forced to pay penalties for non-compliance derived from the registration of the company in each jurisdiction.