Estudio de caso del impuesto al valor agregado (IVA) de Biomédicos e Ingenieros SAS (BIOINGE) de los años 2017 y 2018

Abstract

BIOINGE SAS, is a company dedicated to the provision of specialized maintenance service of hospital medical equipment, laboratory equipment, dental equipment, which has been strengthening of technological tools, despite the time in the market and based on the niche of the market in which they operate (public - private), plus some internal control flaws identified through methods of observation and analysis of the support information of the Value Added Tax (VAT) for the years 2017 and 2018, over the of this case study, it is therefore necessary to issue a report of recommendations that facilitate the decision making of the administration against the points reflected therein. Such shortcomings consisted mainly in the lack of procedural control exercised by the accounting department, as well as identifying that the company is subject to penalties for correcting some of the VAT declarations mainly for the year 2018, in addition to issues related to support. Of the tax declarations, which could generate difficulties at the time of an inspection by the DIAN.