Planeación tributaria para megacarga expresas limitada con enfoque en el impuesto de industria y comercio (ICA) para el año 2019

Abstract

Tax planning is a fundamental tool for any natural or legal person, especially taxpayers of industry and commerce tax. For this reason, the present project has to make a tax planning proposal to the company MEGACARGA EXPRESS LIMITADA, whose economic activity is to provide cargo transport services by road at the national level. The problem is part of the tax evasion of industry and trade tax and the principle of territoriality of this tax would not be fulfilled, which may result in sanctions or fines. The methodology that was applied is based on the elaboration guidelines given by the Inter-American Development Bank (IDB) in 2011, which is based on guidelines to follow for the development of this tax planning. Finally, it can be argued that the company is left with an adequate implementation of tax planning, which allows it to solve by 2019 the problem of tax evasion in the industry and trade tax.