Publicación:

Fortalecimiento a la estructura tributaria de las asociaciones fundaciones y corporaciones a través del núcleo de apoyo contable y fiscal

Resumen

The policies implemented worldwide with respect to the taxes imposed on entities that exercise profit-making and non-profit economies are fundamental in structuring performance in the development of their corporate purpose. This performance must be governed by the guidelines issued properly by the governmental entity, who is empowered to issue laws, decrees or a statute in which all the provisions and guidelines necessary for the exercise of the activity to be carried out. For their part, the non-profit entities that have a presence in the Colombian territory orient their activities to those needs and shortcomings that arise in society with respect to critical.The Cooperative University of Colombia, in the exercise of its corporate purpose as a non-profit entity, in addition to the promotion of higher education, has related activities that aim to generate social welfare. One of these social responsibility practices is the one carried out by the Accounting and Fiscal Support Centers (NAF) promoted by the agreement signed between the National Tax and Customs Directorate (DIAN) and the Universidad Cooperativa De Colombia, Ibagué headquarters, signed on the 27th March 2017. With which, through the inter-institutional agreement, the students of the higher education entity linked to the NAF and trained by the DIAN address the concerns of the general public on issues related to the use of the electronic services of the administrator's platforms of taxes, apart from accounting, tax and customs matters, among others, completely free of charge. However, this report on the role developed in the NAF in terms of the attention of taxpayers in their accounting and tax inquiries, in which the measures taken by the national government in terms of the regulation of the legal nature, the Special Tax Regime (RTE) and the tax benefits that the non-profit entities under study (Foundations, Associations and Corporations) can access. Those who are legally constituted can enhance the impact on society, thanks to the possibility of increasing their equity, accessing bank loans and jointly structuring a union between several ESALs so that it is possible to enable the expansion of the field of action of the entities as to the territorial extension and its capacity for the affinity of its social function.