Publicación:

Aplicación de una auditoria tributaria del impuesto de renta y complementarios a la empresa Construyendo S.A.S, en la ciudad de Apartadó, Antioquia en el periodo fiscal 2019

Resumen

This study is aimed at applying a tax audit to the income and complementary tax return for fiscal year 2019 to the company Construyendo S.A.S, dedicated to the construction of civil works for public service with a history of more than 20 years. Understanding that the audit is the meticulous evaluation procedure to assess the way in which the processes are carried out and thus issue a report, conclusions and their respective recommendations; This work was developed due to the need for the company to be certain that the processes and procedures for the settlement and presentation of this tax are in accordance with the terms established by law. In this work, qualitative and quantitative methodology were used, because it was necessary to process the quality and quantity of data collected. Thus, allowing the adaptation of NIAS techniques and procedures to the tax audit carried out in this company. As a result of this audit, an unqualified report was made detailing that no errors were found in the settlement and presentation of income and complementary tax for fiscal year 2019 to the company Construyendo S.A.S. In this way, it is concluded that the company object of this tax audit is filing the income statement and supplementary statements in accordance with the provisions of the Colombian tax statute, and that it has all the supports that allow accurate calculations, obtain the benefits that the law grants generating tranquility and satisfaction for the company. However, it is important that the company carry out the tax audit in a preventive manner and that it be included in the tax planning of each period.