Evaluación de la viabilidad que tiene para la empresa REUSE & RECYCLE S.A.S el pertenecer al grupo 6 de Régimen Simple de Tributación en Colombia
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Date
2023-05-29
Authors
Castañeda Bedoya, Angela María
Tangarife Lopez, Leidy Johana
Advisors
Velásquez Ochoa, José Alexander
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Open Access
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Abstract
Con la presente monografía se pretende evaluar la viabilidad que tiene para la empresa REUSE & RECYCLE S.A.S acogerse al régimen simple de tributación amparado bajo la reforma tributaria para la igualdad y la justicia social Ley 2277 del 13 de diciembre del 2022, con la intención de conocer los requisitos, beneficios y responsabilidades que conllevan hacer parte de este régimen, esta empresa se dedica a la compra, almacenaje, venta, enajenación y distribución de elementos como papel, cartón, plásticos, vidrio, aluminio o cualquier otro material que pueda ser reutilizado o transformado mediante técnicas fisicoquímicas; se utiliza el método cuantitativo de tipo descriptivo, para esto se realiza un rastreo documental en la norma y las diferentes fuentes de conocimiento con el fin de dar contexto en el ámbito tributario para este grupo de empresas que actualmente fueron incluidas en el Régimen Simple de Tributación y que en la actualidad hacen parte del régimen ordinario o actúan desde la informalidad, se identifican las principales ventajas y desventajas comparando el régimen ordinario y el simple y haciendo uso de una herramienta formulada que permita determinar si esta organización puede pertenecer y aún más importante si le es conveniente. Donde al finalizar se concluye que esta empresa puede pertenecer, lo cual contribuye de forma positiva en su ejercicio empresarial y como contribuyente de este país, ya que este régimen es una herramienta que simplifica las obligaciones formales, sustanciales y que para el país representa formalización y mayor recaudo, además de impulsar las actividades relacionadas al reciclaje y reutilización que en este contexto son tan relevantes y aportan al bienestar ambiental de nuestro país.
The purpose of this monograph is to evaluate the feasibility for the company REUSE & RECYCLE S.A. S to join the simple taxation regime under the tax reform for equality and social justice Law 2277 of December 13, 2022, with the intention of knowing the requirements, benefits and responsibilities that come with being part of this regime. This company is dedicated to the purchase, storage, sale, disposal and distribution of items such as paper, cardboard, plastics, glass, aluminum or any other material that can be reused or transformed by physicochemical techniques. The quantitative method of descriptive type is used, and to carry out this research, a documentary tracking is made in the norm and the different sources of knowledge with the purpose of giving context in the tributary scope for this group of companies which were included in the Simple Regime of Taxation at the moment, and that at the present time are part of the ordinary regime or act from the informality. The main advantages and disadvantages are identified comparing the ordinary regime and the simple one and making use of a formulated tool that allows to determine if this organization can belong and even more important if it is convenient for it. At the end, it is concluded that this company can belong to the regime, in this way this contributes positively in its business practice and as a taxpayer of this country, since this regime is a tool that simplifies the formal and substantial obligations. It also represents for the country the formalization and greater collection of taxes. In addition, it promotes activities related to recycling and reuse that in this context are so relevant and contribute to the environmental welfare of our country.
The purpose of this monograph is to evaluate the feasibility for the company REUSE & RECYCLE S.A. S to join the simple taxation regime under the tax reform for equality and social justice Law 2277 of December 13, 2022, with the intention of knowing the requirements, benefits and responsibilities that come with being part of this regime. This company is dedicated to the purchase, storage, sale, disposal and distribution of items such as paper, cardboard, plastics, glass, aluminum or any other material that can be reused or transformed by physicochemical techniques. The quantitative method of descriptive type is used, and to carry out this research, a documentary tracking is made in the norm and the different sources of knowledge with the purpose of giving context in the tributary scope for this group of companies which were included in the Simple Regime of Taxation at the moment, and that at the present time are part of the ordinary regime or act from the informality. The main advantages and disadvantages are identified comparing the ordinary regime and the simple one and making use of a formulated tool that allows to determine if this organization can belong and even more important if it is convenient for it. At the end, it is concluded that this company can belong to the regime, in this way this contributes positively in its business practice and as a taxpayer of this country, since this regime is a tool that simplifies the formal and substantial obligations. It also represents for the country the formalization and greater collection of taxes. In addition, it promotes activities related to recycling and reuse that in this context are so relevant and contribute to the environmental welfare of our country.
Description
Evaluar la viabilidad que tiene para la empresa REUSE & RECYCLE S.A.S pertenecer al
grupo 6 del régimen simple de tributación teniendo en cuenta los requisitos, beneficios,
obligaciones y permanencia mínima.
Keywords
Régimen simple de tributación, Recolección, Reciclaje, Simple taxation system, Collection, Recycling