PLANEACIÓN TRIBUTARIA DEL IMPUESTO AL VALOR AGREGADO DE LA EMPRESA ELECNET S.A.S.

Abstract

he present work of degree was developed in the company ELECNET SAS, realizing tributary diagnosis, which allowed to identify diverse shortcomings, which are intended to mitigate with the development of an adequate tax planning, applying thus the knowledge acquired during the Specialization in Tax Planning and in this way to opt for the proper title. In order to develop the previous purpose, the company was studied from its tax side, in order to identify opportunities for improvement for which pertinent information is requested, where there is evidence of opportunities in the value added tax, in terms of balances to favor in the tax declarations, analyzing the causes of occurrence, therefore the job is directed towards the realization of the tax planning in the value added tax of this company. For the execution it was necessary to carry out studies regarding planning, value added tax, business policies, business knowledge, to find the alternatives that apply for this operation and create the necessary steps for the future development of similar projects in other Companies, which benefits different stakeholders. The methodology developed for the analysis of information was the guidelines for the preparation of case studies of the Inter-American Bank, and the guidelines for carrying out tax planning by Jose Orlando Mera. Quantitative analysis was performed using dynamic tables with the financial information provided by the company, which provided sufficient data regarding growth and decrease behavior for each accounting cycle, providing a vision to plan the rest of the year 2017 and 2018, qualitative analysis was also performed on accounting policies and procedures, identifying the best practices and processes to be improved. This analysis revealed opportunities in the value added tax, identifying possible future risks due to the balances in favor in the tax declarations, therefore the research is directed towards the realization of the tax planning in the value added tax of this company. As a result of the analysis of the information, sufficient recommendations are made to mitigate the impacts of lack of planning, as well as tools for controlled use of resources and improvements at the administrative level.