Publicación: Posibles sanciones de carácter tributario para pymes del sector logística por incumplimientos en normativas y disposiciones fiscales
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The Pymes represent a great percentage of participation in the Colombian market, making these small and medium sized businesses a source for generating employment at a great scale while contributing to the aggregate value of the country (PIB). When a business is established under the legal processes to operate, a series of tributary duties and responsibilities unfold in which the legal representative for the business must maintain. This is where we see the DIAN figure, as a public surveillance and control organism responsible for the collection of the tributary duties and it is also here where we see the public accountant figure appear as well, as this the person responsible for conveying transparent and verifiable financial information with independence over to the State. In Colombia, the Pymes usually use methods, with the help of this public accountant, to evade taxes and payment responsibility. This is where this project focuses allowing us to know and learn the possible sanctions that the Pymes may incur due to bad tributary accounting processes within the Colombian regulations. According to an investigation that was done to one of the country’s Pymes, by the name of Logistica S.A.S, it was found that there were tributary accounting procedures that did not reflect with compliance of said rules with the purpose of evading the substantial responsibilities that the legal representative has as a taxable person by the act of generating wealth by means of a company within the country.