Procedimiento tributario "Elaboración de la declaración de renta para los periodos gravables 2017 y 2018" de La Compañía

Abstract

The purpose of this work is to prepare the income tax declaration for the 2017 and 2018 taxable periods of a company dedicated to planting and agricultural exploitation specifically the production of rubber (cultivation). The entity presents tax evasion, specifically in the income tax and related taxes, presents outdating and difficulty in the organization of the accounting area, so that when applying the procedures established in the Tax Statute, results can be seen internally and externally of the organization. As a tool to solve this evasion situation, the case study method will be applied, in the steps indicated by the Inter-American Development Bank. The elaboration of the declarations for the years 2017 and 2018, will allow the normalization in the income tax and will improve the situation of the taxpayer in front of his responsibilities with the state, obtaining tax and economic benefits, reducing the risk of sanctions, the payment of interests, and obtaining a clearer vision of the economic evolution of society by having true and timely information with the implications that this brings as the organization, the hierarchy of processes and the control of documents that become key elements for the decision making, allowing financial and structural growth.