Efectos de los costos y deducciones en la determinación del impuesto de renta en la comercializadora de frutas s a s en la vigencia 2017

Abstract

The tax recognition of costs and deductions has an important role in the determination of incoming taxes in Colombia, causing serious implications in the patrimony of taxpayers, the lack of accounting documents supporting the economic transactions made out between organizations originates the legal ignorance of these concepts and the loss of tax benefits that the state grants. Through the execution of the stages of the case study, implemented by the Inter-American Development Bank for the generation and circulation of knowledge, a comparative panorama of the determination of the income tax for the company COMERCIALIZADORA DE FRUTAS S A S is presented between its current situation and an adequate application of the current regulations, noting that the execution of a completely configured accounting process would allow a maximization of the company's resources and a fair contribution with the state