Sugerencia de un modelo de planeación tributaria para CF S.A para los años 2024-2025

Abstract

In order to carry out a tax planning, the updated tax laws and regulations in force in the country must be taken into account, this in order to analyze the tax aspects more carefully to establish strategies that help the company CF S.A. and not to incur in tax avoidance, tax evasion and tax abuse. A suggestion of a tax planning model that fits the needs of CF S. A. is stipulated. A identifies the effective tax rate where a comparative method is applied between several fiscal periods; it should be taken from the result of income, minus expenses and accounting costs and compared with the tax and the years to compare are 2021, 2022 and an estimate of the year 2023, also suggests some tax benefits to which the company may be eligible and have a favorable impact on cash flows by having an adequate tax burden, in order to obtain better positioning in the financial sector and be one of the most optimal companies in tax matters; a process flow is established for the development and preparation of the income tax return and thus determine each responsibility within the area that helps with the organizational process of the company, finally the tax procedure is set to show what penalties it is possible that the company may incur in case of failure to comply with the non-filing or non-payment of income tax and complementary taxes.