Planeación tributaria del impuesto de industria y comercio para la compañía Básculas Continental vigencia 2018

Abstract

In the present project the planning of the Industry and Commerce Tax in the company Basculas Continental is shown. This contribution is generated by obtaining income in different jurisdictions, being a contribution at the municipal level. The problem originates due to ignorance of the principle of territoriality and the erroneous payment of this tax at the district level and evasion in other municipalities. The work was applied to the company Basculas Continental, a company dedicated to the supply and provision of services of all types of industrial weighing, where the presentation of the industry and trade tax for the last two years (2016 - 2017) was analyzed in order to improve future declaration and payment according to the territoriality of the income obtained by the company. The methodology used for the development of this work was based on the principles of the author Armando Parra of 2006 and the National Institute of Public Accountants (INCP), which establish phases for the knowledge of the company and the realization of a tax planning , obtaining as a result for Basculas Continental a quantitative report where some of the formal and substantial obligations that the company should comply with are disclosed.