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Publicación Restringido Análisis comparativo entre el régimen ordinario y el régimen simple de tributación en el negocio de comidas rápidas El Parze en la ciudad de Montería Córdoba(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gerencia de Impuestos, Montería, 2024-04-11) Zuñiga Marquez, Yamid; Garcia Alarcon, Hector; Universidad Cooperativa de ColombiaEs importante enfatizar que tanto el régimen ordinario como el régimen simple de tributación tienen ventajas y desventajas que deben ser consideradas por los contribuyentes antes de elegir uno u otro. Por esto, es necesario evaluar las características específicas, como su tamaño, ingresos, gastos y actividad económica, para determinar cuál régimen es el más adecuado para cada contribuyente. Con respecto a las obligaciones que debe cumplir el negocio de comidas rápida, el cual pertenece al grupo 3 deben facturar electrónicamente, cumplir con la presentación y pago de los anticipos bimestrales, cancelar lo concerniente a pensión antes de descontarla en dichas declaracionesPublicación Acceso abierto Estudio normativo de las solicitudes de devolución de saldos a favor realizadas por personas naturales del municipio de Montería adelantadas en vigencia del Decreto Legislativo N° 535 de 2020(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gerencia de Impuestos, Montería, 2021-09-22) Nobles Pérez, Saray Milena; De Hoyos González, Manuel Lucio; Ceballo González, Lina Marcela; Escudero Garrido, Yelena Patricia; Hernández Aros, LudiviaThis document presents the regulations adopted by the National Government regarding the requests advanced by taxpayers regarding the balances in favor generated in compliance with the presentation of the income tax return and complementary. This legislation, which was issued by the Executive Branch of the public power, in use of its extraordinary powers, determines some requirements for these requests and were embodied in Legislative Decree No. 535 of April 10, 2020, this as a response to the declaration of Economic, Social and Ecological Emergency in Colombian territory due to the Covid-19 pandemic. Taking into account the above, the result of the regulatory application allows to publicize the formal requirements of the requests for balance in favor presented by taxpayers on the occasion of Decree 535 of April 10, 2020, in turn expose the step by step of the procedure established by the Directorate of National Taxes and Customs for the filing of these and finally describe the effects given to both the taxpayer and for the State in 2020. Finally, after carrying out a regulatory review and collection of documents containing the number of filings submitted to the Montería Sectional DIAN, it was found that the requests for a refund of the balance in favor of the Income Tax and complementary under Decree 535 of April 10, 2020 as a result of covid-19, increased exponentially by 927%, which helped the cash flow of taxpayers allowing them to have resources available for the sustainability of their tax, personal and business obligations.Publicación Acceso abierto Estudio de caso para la determinación de los ingresos recibidos por entidades descentralizadas para efectos del impuesto de industria y comercio(Universidad Cooperativa de Colombia, Posgrado, Especialización en Gerencia de Impuestos, Montería, 2021-08-26) Granados Puche, Rodrigo Simón; Villalba Vega, Luis Carlos; Martínez Escudero, Luis Javier; Carmona Movilla, Luis AlbertoOver the years, different interpretations and definitions of the taxes, but ultimately they must be collected by the state to fully respect public spending without paying direct compensation to taxpayers. It is essential for national objectives, especially for other countries, such as the provision of health services, education and infrastructure. Therefore, this survey refers to corporate and industrial taxes as taxes. to the property. The control and control of this tax by virtue of article 287 of the Constitution Colombian policy is the sole responsibility of the local government. Law 1 of 1983 constitutes the framework law for the taxation of commerce and industry in Colombia and is treated as a tax obtained for the performance of industrial, commercial or commercial activities services under the jurisdiction of a specific municipality. Subject to the foregoing, any person who performs part of the taxable activities corporate and industrial will acquire the status of taxpayer. To do this, it is necessary to define clearly the authority (cities directly dependent on the central government) to exercise. The Previous activities are aimed at ensuring that taxpayers comply with their official and important obligations related to this tax in a timely manner and efficientPublicación Acceso abierto Modelo de facilidad de pago de impuestos tributarios para persona jurídica conforme al artículo 814 del estatuto tributario(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gerencia de Impuestos, El Espinal, 2021-03-10) Hernández, Carmenza; Callejas Peralta, Eliana Yiseth; Callejas Gómez, Wilson; Dussán Pulecio, CarlosThis document seeks to guide taxpayers in requesting the payment facility for the cancellation of tax taxes through this model, explaining from the application process; In this way, contribute new ideas that can generate a change and sensitize the taxpayer to take advantage of the benefits, which aims to encourage interest in fulfilling the nation and therefore the development of the entire community. This is why due to the existing ignorance regarding the procedures and requirements necessary to carry out said request for ease of payment, we decided to carry out this work, which seeks to correctly guide taxpayers for the payment of tax obligations, in such a way that, with the supplied material, they can support each other to advance their request in a correct and effective way before the UAE National Tax and Customs Directorate - DIAN. The procedure adopted is a quantitative model that is developed in six parts, the first Statement of the problem and Justification in terms of needs and relevance in two phases; then the frame of reference where theory and conceptualizations are established; later, in the legal framework, characteristics of payment facilities, the maximum term for the request and the supports are detailed; right away; We find it the methodology constituted by phases through which the model will be determined; the first phase identification of the generalities of a case of expired tax obligation; It consists of the definition of the characteristics of a business organization that presents an expired tax obligation. The second phase define the Model. According to the requirements and procedures, three steps will be considered, which are the first step Requirements to access a Facility of Payment and Verification of documents through the check sheet, second step to develop the procedure - establishing the risk of applying the Acidity test, establish the Ease of payment considering the results and the third step use of technology. Next, we find the Ease of Payment Tax Tax Model of the company RADIOLOGIA CAEL SAS, which is going to be used for our study model. In which we apply the phases and through the formulas of liquidity indicators of current ratio and acid test, yielding as a result for the year 2018 1.13 and 2019 1.13, taking into account that this company in question does not handle inventories, the test Working capital gave us as a result 636,754,278 for the year 2018 and for the year 2019 408,179,877 which indicates that this would be the money that we have left to work, and finally we issued the conclusions and recommendations from which we can determine that According to this model, it is possible to access this payment facility.Publicación Acceso abierto Planeación tributaria del impuesto de Iva de construcciones el Caraqueño S.A.S.(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gerencia de Impuestos, El Espinal, 2020-10-21) Ávila Molina, Francisco Javier; Villalba Vera, Johan Santiago; Arciniegas Romero, Yessica Adriana; Dussan Pulecio, Carlos; Callejas Gómez, WilsonIn order to carry out decision-making with greater confidentiality, because Construcciones El Caraqueño SAS, due to the requirements and sanctions, the need to carry out the tax and fiscal analysis is born, thus making an action plan that allows you to anticipate the taxes that you must deliver to the Status, since the evaluation of the purchases and sales made is carried out, which generates that the tax review is carried out one or two days before its expiration, making this an advantage for the company, having a planning in tax matters can originate Declarations preventing the declarations with reasonable time, avoiding in this way any error or inconsistency, penalties for extemporaneousness and default interests, that may affect the cash flows of the company.Publicación Restringido Esquema de aprovisionamiento tributario para la empresa Distribuidores Clínicos Hospitalarios de Colombia S.A.S(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gerencia de Impuestos, El Espinal, 2020-09-08) Guzmán Mirquez, Luz Ángela; Cortes Vera, Juan David; Dussán Pulecio, Carlos; Callejas Gómez, WilsonTax planning is an important tool for companies, through it organizations are visualized and financially projected, identifying scenarios that guarantee the financial functioning of the organization, as well as multiple advantages and opportunities related to the adequate fulfillment of tax obligations in concordance with Colombian legislative regulations. One of the main elements of the corporate image and core business of a company is associated with compliance with financial and tax obligations in the established terms, in order to avoid possible financial penalties and requirements from the DIAN National Tax Administration. and an effective relationship with other companies; Given that these commitments often generate high economic impacts that affect the company's cash flow and working capital, proper cash flow management is imperative to guarantee compliance with the obligations acquired by the company. It is also common, the presence of trauma when paying taxes because the economic resources are not available at the time, due to the lack of tax planning that allows knowing in advance the value of the obligations that have to be paid On a certain date, this is one of the recurring mistakes of Latin American entrepreneurs (Hernandez-Sanchez & Rodriguez-Soto, 2013). In the case of Colombia, there is a high degree of legal instability due to the large number of tax reforms and changes that have been carried out over the last 50 years, causing a high degree of uncertainty among taxpayers at the time to plan the fulfillment of their obligations.Publicación Acceso abierto Planeación tributaria empresa hotel discoteca El Bosque vigencia fiscal 2019 – 2022(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gerencia de Impuestos, El Espinal, 2020-08-19) Hernández Beltrán, Carlos Arturo; Ojeda Triana, Yenny Paola; Dussan Pulecio, Carlos; Callejas Gómez, WilsonThe planning and disposition of economic resources for the payment of the tax burden generated by the commercial activity of a company, are influential priorities for the administrative level, in processes of decision making on investment and development projects that guarantee the continuity of the business and the level of competitiveness in the market. Since this priority is not alien to the Hotel Discoteca El Bosque, a company of the BROGOMA Group, this research makes a quantitative and qualitative analysis of the financial movements and results of the activity that defines the form, time and amount of money available for the payment of tax obligations. Another aspect that supports the thematic content of the research is related to the identification of the theoretical concepts and models of tax planning existing in Colombia, aspects that allowed structuring the proposal of tax planning according to the capacities of the company and future plans for the period 2019 to 2022.Publicación Acceso abierto Planeación tributaria empresa hotel discoteca el Bosque vigencia fiscal 2019 – 2022(Universidad Cooperativa de Colombia, Posgrado, Especialización en Gerencia de Impuestos, El Espinal, 2020-08-13) Ojeda Triana, Yenny Paola; Hernández Beltran, Carlos Arturo; Callejas Gómez, Wilson; Dussán Pulecio, CarlosThe planning and disposition of economic resources for the payment of the tax burden generated by the commercial activity of a company, are influential priorities for the administrative level, in processes of decision making on investment and development projects that guarantee the continuity of the business and the level of competitiveness in the market. Since this priority is not alien to the Hotel Discoteca El Bosque, a company of the BROGOMA Group, this research makes a quantitative and qualitative analysis of the financial movements and results of the activity that defines the form, time and amount of money available for the payment of tax obligations. Another aspect that supports the thematic content of the research is related to the identification of the theoretical concepts and models of tax planning existing in Colombia, aspects that allowed structuring the proposal of tax planning according to the capacities of the company and future plans for the period 2019 to 2022.Publicación Acceso abierto Planeación tributaria para la sociedad Inversiones Agropecuarias Cardozo s.a.s(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gerencia de Impuestos, El Espinal, 2020-07-31) Cardozo Arroyo, Liliana del Pilar; Maldonado Mora, Ana Dalida; Callejas Gómez, Wilson; Rodríguez, Julian RicardoThe existing tax uncertainty in the country, added to the competitive disadvantages of the Sociedad Inversiones Agropecuarias SAS in front of big companies and the informality managed in the sector, the inequity between the payment of suppliers and the turnover of the portfolio have generated problems of liquidity that notably affect the normal development of its activities, making it more difficult to meet goals and prevent society from having sustainable growth over time. The purpose of this advisory was to carry out Tax Planning for the Sociedad Inversiones Agropecuarias Cardozo S.A.S considering savings alternatives and possible tax benefits within the current regulations, in order to mitigate the impact of the tax burden. It is applied research, the approach used in the research is documentary quantitative. The analyzes show the urgency of defining a portfolio policy and its deterioration. The level of significance of the property, plant and equipment was identified, not only at the financial statement level but for its sustainability, in view of being a service company agricultural. It is concluded that tax planning intervenes in all areas of the organization, because it allows identifying strategies that result in advantages for Inversiones Agropecuarias Cardozo SAS, additionally, opportunities were identified to optimize the taxable burden of society as tax benefits as deductible expenses and as tax discounts.Publicación Acceso abierto Diagnóstico de los mecanismos tributarios en pequeños productores de Arroz Paddy del Municipio de El Espinal(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gerencia de Impuestos, El Espinal, 2020-06-26) Murcia Vicaña, Jenny Alejandra; Malambo Tique, María Fernanda; Pava Rojas, Yeison; Callejas Gómez, Wilson; Gaitán Reyes, Julián AndrésIn the last 20 years, Colombia has been deepening its insertion in the world market by signing free trade agreements with different countries; Despite its vulnerability, the agricultural sector has been linked in these trade agreements. Rice is the third most important crop in the country and was included as an import product in the FTA with the United States. Since then, its permanence in the Colombian countryside has been questioned. In this sense, the fact that Colombia has been recognized as one of the seven countries with high vocation to become a food pantry for the world, generates the country the responsibility to exploit the agricultural sector in a sustainable and innovative way to reach to the 9,300 million inhabitants of the world that will exist by 2050. With this action Colombia strengthens the work to achieve international markets for rice, which is currently admissible in Canada, as well as seeking to open other markets such as Peru, Cuba, Mexico, Costa Rica, Puerto Rico, Chile and Ecuador. According to figures from the Ministry of Agriculture and Rural Development, rice production may be in the order of three million tons a year and the chain generates about 500,000 jobs. With bets for the sector such as the development of new varieties, producers will have significant savings in production costs, while contributing to the reduction of greenhouse gases to achieve eco-efficient rice crops (Ministry of Agriculture, 2018 ). That is why, in this exercise, I propose a descriptive qualitative approach methodology that tries to determine the tax mechanisms used by Paddy farmers / rice producers in El Espinal Tolima, for which it has a population of approximately 1,800 users, area served by a 388 km network. With channels and a drainage system made up of various natural courses (ravines), its average height above sea level is 300 meters from the Usocoello Irrigation District. With this work it is expected to have a tax characterization of Paddy Rice producers and with this determine the possibilities of growth and business formalization in order to encourage the growth of the sector and expand export possibilities.Publicación Acceso abierto Alternativas para mejorar la rentabilidad desde una adecuada planeación tributaria en la compañía distribuidora Brahman SAS(Universidad Cooperativa de Colombia, Facultad Ciencias Económicas, Administrativas y Contables, Especialización en Gerencia de Impuestos, El Espinal, 2020-07-17) Cardoso Oyola, Cristian Alexander; Rodríguez Torres, José Luis; Callejas Gómez, WilsonPublicación Acceso abierto Colombia ante el reto de la implementación de la factura electrónica en el ámbito del control tributario(Universidad Cooperativa de Colombia, Posgrado, Especialización en Gerencia de Impuestos, El Espinal, 2020-07-14) Esteban Rincón, Tania Siddhartha; Molano Ortíz, Bertha Carolina; Gaitán Girón, Mario Augusto; Callejas Gómez, Wilson; Dussán Pulecio, CarlosThis research aims to establish the importance of the implementation of electronic invoicing in the field of tax control to reduce evasion in Colombia. This is due to the fact that high levels of tax evasion occur in all the economic sectors of the country due to multiple reasons such as the lack of ethics, morals, corruption, tax culture of taxpayers, which affects the State's income, violating the achievement of goals. and government objectives. For this, the present document was structured in four sections. The first deals with theoretical approaches and conceptual considerations; Then the electronic invoice is described from the international context, taking as reference Latin American countries leaders in the process: Brazil, Chile and Mexico; The benefits, disadvantages and challenges of using electronic invoicing for the tax administration are detailed below; Then strategies are proposed that serve the tax administration to successfully assume the implementation of electronic sales invoice; finally, the conclusions are issued. The results will be generated through a bibliographic search and the analysis of the regulations decreed by the Colombian State. The study shows that, compared to the previous model, the State must assume great challenges, in terms of technological infrastructure, modernization of the Tax Administration in its processes, and appropriation of necessary knowledge by the officials of the Entity to generate change in the way of auditing and guiding taxpayers to achieve massification of the electronic invoicing project among the Colombian population.Publicación Acceso abierto Planeación tributaria en el impuesto de renta para una sociedad dedicada a la construcción de bienes inmuebles(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gerencia de Impuestos, El Espinal, 2020-07-21) Salguero Oyola, Ximena; Muñoz Vanegas, Arley Darío; Callejas Gomez, WilsonThis work seeks to demonstrate that tax planning is an important tool for companies, through it organizations are financially visualized and projected, identifying advantages and opportunities related to the adequate fulfillment of tax obligations according to Colombian regulations. For a company it is important to fulfill all its financial and tax obligations in the correct terms, in order to avoid possible pecuniary sanctions and requirements by the National Tax Administration; But these commitments sometimes generate high economic impacts that affect the cash flow and working capital that the company has. Many times trauma occurs when paying taxes because the financial resources are not available at the right time due to the lack of tax planning that allows knowing in advance the value of the obligations that have to be paid on a certain date. (Hernandez-Sanchez & Rodriguez-Soto, Questions about the efforts in the implementation of the Entrepreneurship in Colombia, a view from the State of the academy and the unions, 2013). When performing an analysis of the tax regulatory framework that supports compliance with tax obligations, it is found that in the case of Colombia, there is a high degree of legal instability due to the large number of tax reforms and changes that have been made throughout of the last 50 years, causing a high degree of uncertainty in taxpayers when planning to fulfill their obligations. It is important to highlight that each and every one of the tax reforms that have been implemented seek to increase the collection of taxes and expand the base of taxpayers, generating negative aspects such as: increased tax burden, reduction of benefits in terms of tax relief, limitation on exempt income, increase in formal procedures and increase in evasion rates, among others.Publicación Acceso abierto Causas de evasión en el pago de impuesto de industria y comercio y sus complementarios de avisos y tableros por parte de los comerciantes del centro que tengan más de 51 empleados y menos de 200 y activos totales desde 5.001 a 30.000 SMMLV municipio de Montelíbano, Córdoba(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gerencia de Impuestos, Montería, 2020-01-20) Salcedo De Arcos, José Luis; Osorio Velásquez, Claudia Patricia; Salcedo De Arcos, Jorge Iván; Fuentes Doria, Deivi DavidAt present, the fact of not paying taxes is popularly considered an act of cunning rather than a crime. Therefore, evasion in Colombia not only responds to fiscal policies but also to a social and cultural phenomenon. The government has designed strategies to control and reduce evasion, which have presented weaknesses and lead to a reduction in crime but not to its elimination. The problem continues to occur at all levels of our society (economic, political, social and cultural), since it is not only about tax evasion but also about commitments and responsibilities with our country, where particular interest over the general prevails . (Gómez, Madrid and Quinayás, 2017)Publicación Acceso abierto Beneficios otorgados en el impuesto al patrimonio a partir de la ley 1943 del 2018 en los aspectos financieros y productivos de la empresa reforestadora del Sinú s.c. de la ciudad de Montería, Córdoba(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gerencia de Impuestos, Montería, 2020-01-20) Hernández Cárdenas, Camilo; Escorcia Vargas, Ingrid; Oquendo Salcedo, Carmenza; Fuentes Doria, Deivi DavidThe present grade work consisted of a study on the estate tax defined by means of Law 1943 of 2018 or Financing Law, which establishes a new version of the estate tax that will have to be settled and paid between 2019 and 2021 those taxpayers expressly mentioned in article 292-2 of the tax statute, in order to analyze the benefits that legal entities of national and foreign order may have that are not obliged to comply with the tax defined in the Financing Law, as they declare rent in the country, as it happens with the company Reforestadora del Sinú SC of the city of Montería. The main objective of this study was determine the tax benefits following the financing law granted to a foreign company in the pre-operational stage of the forestry sector: case study, Reforestadora del Sinú S.C. The study of qualitative approach and investigative type case study, used qualitative techniques in the analysis of information on the subject related to the context of the reality of the company, through interviews and documentary review to identify the main concepts that determine the benefits of financial and productive type of a legal entity that operates in the reforestal area and is in the preproductive stage. Among the main conclusions of the study is that the main benefit of the new regulations on the tax on equity to the company Reforestadora del Sinú SC is of a financial nature, since stopping from its coffers around 2,400 million pesos For the period of validity of Law 1943 of 2018, it will not affect your cash flow, which at this stage of operation is null, since it does not obtain sales income. The above makes it clear that, in the event that the company had to settle and cancel the estate tax, it would surely be obliged to resort to internal or external financing. Keywords: Tax, equity, legal entity, financial benefit, Financing Law.Publicación Acceso abierto Factores fiscales asociados al cierre comercial de las empresas con presencia en el municipio de turbo departamento de Antioquia durante los periodos 2016-2018(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gerencia de Impuestos, Montería., 2020-01-20) Jaramillo Pino, Samuel Alberto; Fuentes Doria, Deivi DavidAt present, in tax matters, collection is the economy that integrates the responsible for the tax with the district administration, in order to help mutual development of the territorial entity. It is of contribution that the evolution of a district or municipality, so that they are seen major changes and transformations, depends mainly on contributions and taxes paid by their taxpayers. Any region has the purpose of growth or progress in the business area, in order to effectively circulate the fluid of its trade, and the collection of revenue for the progress of its territory. If a district wants to evolve, it must be consistent with what is established in its statutory regulations, which should benefit so much to the district as to its population, since these can bring repercussions that can harm likewise, stamping it for development towards the futurePublicación Acceso abierto Comportamiento de recaudo del impuesto predial unificado: caso estudio- cra 8 y 9 urbanización vallejo en el municipio de Montería(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gerencia de Impuestos, Montería, 2020-01-20) Berrocal Vergara, Vedis Vanesa; López Díaz, Adriana María; Olascoaga Durando, Irlanda del Carmen; Fuentes Doria, Deivi DavidThe property tax, is a tax that taxes the possession of a property or real estate. It is a contribution made by citizens who own a property, whether in the urban or rural area. It is considered in many cases, the most important source of own income for municipal governments in various departments of our country. (State Council, 2011) In Colombia, the unified property tax is considered the second source of local tax revenues, after the industry tax and its economic impact is decisive in municipal finances. Although, the income from this tax can be estimated by the behavior of the cadastral appraisal and the level of the current rates, its behavior can be influenced by different components of economic, social, geographical and institutional order, which can influence positively or negatively on the collection of this. (Iregui, Melo and Ramos, 2004)Publicación Acceso abierto Factores de incidencia en el recaudo del impuesto de industria y comercio en la secretaria de hacienda del distrito de Turbo Antioquia. En los periodos 2016-2018(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gerencia de Impuestos, Montería, 2020-01-21) Keep López, Mónica Maria; Hoyos Galván, Yoice Smith; Torrecilla Rovira, Félix; Fuentes Doria, Deivi DavidThe main source of resources of territorial entities, especially those municipalities, are the taxes that have the category of municipal taxes, due to the proportion of revenue that represents total revenue, In that sense it is necessary that municipal administrations focus great resources on the proper administration of these taxes, in order to facilitate the management needs assigned to it. (Restrepo and Urrego, 2014) In that sense the industry and commerce tax, notices and boards are established as one of the main taxes that allow municipalities to raise resources to give fulfillment of its social purposes, such as education, health, public works, services. By that, the institutional objectives can only be executed on the basis of a good system tax collection and timely, reliable and updated taxpayer control.