Publicación:

Aplicación de la reforma tributaria ley 1819 del 2016 en las cooperativa Coffee Company

Resumen

The present work was carried out in order to identify the effects of the tax reform, Law 1819 of 2016 in the Coffee Company cooperative. Likewise, it is intended to make recommendations that allow the reader, after seeing the results, to understand a little more the effects that Law 1819 of 2016 has or will have, in addition that the recommendations to the Coffee Company cooperative avoid their exclusion from the Tax Regime special. In the first instance, the investigation presents the background, previous studies related to the object of study to have a more complete methodological and theoretical point of view. The problem to be solved is explained as a question: What effect does the modifications established in the new Tax Reform Act 1819 of 2016 have on the Coffee Company cooperative in the city of Neiva? Regarding the methodology, the qualitative-inductive approach was used, of a descriptive nature, which allowed understanding and deepening the effects of the reform of Law 1819 of 2016. To achieve the objective of this study, in addition to selecting the cooperative, it was chosen as sample to the three employees of the accounting part, to whom an interview and an observation guide was applied, the instruments designed for data collection, necessary to be able to answer the research question and the objectives. After analyzing the collected data, it was concluded that; First of all, the DIAN is given legal authorization so that, through its inspection powers, it guarantees the effective membership of the Non-Profit Entities in the Special Tax Regime; therefore, the cooperatives belonging to the Special Tax Regime have that comply with several records among which are: the economic memory and the registration to the web page of the DIAN. As for the income statement everything would be taxed, this would mean that the start would raise costs for the services and products that offer with the risk of losing customers to these increases; c) Cooperatives must ensure that the foundations to which they donate comply with all the requirements that the Law requires for the donation to be appropriate. Finally, The Coffee Company cooperative is at risk of being excluded from the Special Tax Regime, since the financial statements and the accounting books with a cutoff date of December 31, 2017, are out of date according to the three persons in charge of accounting.