Planeación tributaria para el impuesto de industria y comercio de la empresa Almacenamiento de vehículos por embargo la principal SAS para el año fiscal 2019

Abstract

Currently, Tax Planning does not have the relevance it deserves, since most companies in Colombia do not estimate the tax burden throughout the year and the impact that this may have on the economic situation of any company, taking into account that, in Colombia, on average, a tax reform is carried out every two years. It is essential and essential that companies develop activities that, in addition to generating profits and profitability, help to minimize the tax impact with an adequate management of resources, through good tax planning, for the fulfillment of the obligations acquired with the State and to avoid thus sanctions or fines. The purpose of this work is to make a proposal for Tax Planning for Industry and Commerce Tax for the company ALMACENAMIENTO DE VEHÍCULOS POR EMBARGO LA PRINCIPAL S.A.S., bearing in mind that the company's problem originates from obtaining revenues in different municipalities of Cundinamarca and the confusion with the principle of territoriality of said tax. The development of the present project will be executed by means of the compilation of the relevant financial information of the immediately previous year and the analysis of said information to identify the weaknesses of the company in tax matters that allow the correct presentation of the study tax. Finally, projections will be made for the years 2018 and 2019, to provide conclusions and recommendations that will mainly help the company, but also the sector in which it operates.