Impacto fiscal en el impuesto de renta en la compañía Kaeser Compresores de Colombia Ltda., para el año gravable 2019 de acuerdo a la ley de financiamiento ley 1943 de 2018

Abstract

The fiscal impact generated by the tax reforms in the organizations is important to determine and is useful within the tax planning since it is a fundamental method to anticipate and establish possible changes in a which cause the structural change in taxation, in order to make assertive decisions correctly applying the regulations and taking advantage of the tax benefits that come into effect. The knowledge and background of this organization, as well as the study of the standards and frame of reference, are fundamental to the development of the present case study applied directly to a company in the commercial sector, to identify the tax impact on income and income tax that has the entry into force of the latest tax reform law 1943 of 2018 known as “ley de financiamiento”, using estimation and projection techniques to bring these changes to light. However, the results are the knowledge of the fiscal consequences that can generate both negative effects due to ignorance of laws and positive effects on the application of benefits in favour of the organization, this assessment of the fiscal impact is a good financial strategy in which the analysis carried out makes it possible to act in the most efficient way and to better adapt to tax reforms.