Gestión del Impuesto de Industria y Comercio de Comercial Andina S.A.S.

Abstract

The study analyzes the management of the Industry and Commerce Tax (ICA) in the company Comercial Andina S.A.S., focusing on the difficulties in determining, assessing, and controlling the tax in a context of high municipal regulatory diversity. The purpose was to diagnose weaknesses in ICA management, identify risks arising from inconsistencies between accounting and tax information, and evaluate how regulatory heterogeneity affects tax compliance. The general objective was to analyze ICA management for the 2024 tax year, supported by three specific objectives: to identify weaknesses in the tax base and territoriality, to analyze tax risks generated by inconsistencies in information, and to evaluate the impact of municipal regulatory diversity on tax assessment. The methodology was qualitative with a descriptive- analytical approach, based on documentary review of tax returns, accounting information, and municipal regulations, complemented by reconciliations of financial data and a comparative analysis between Magangué and Valledupar. The results reveal inconsistencies in the application of the territoriality principle, absence of formal reconciliations between accounting and tax information, and omissions in complementary taxes. A high tax risk associated with penalties for inaccuracies, audit processes, and the accumulation of interest was also identified. Municipal regulatory diversity is confirmed as a structural factor that complicates ICA management. In conclusion, the study demonstrates the need to strengthen internal procedures, improve reconciliations, and standardize processes to reduce tax contingencies and ensure regulatory compliance.