Actualización de la normatividad tributaria para la presentación del impuesto de industria y comercio en la Corporación Universitaria Minuto de Dios UNIMINUTO
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Date
2021-05-06
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Corporación Universitaria minuto de Dios
Type
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Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
La actualización de la normatividad tributaria hace parte esencial de la planeación fiscal de toda organización en un país como Colombia, por consiguiente se actualizó la normatividad tributaria para la liquidación y presentación del impuesto de Industria y Comercio ICA y RETEICA de cuarenta municipios donde tiene presencia la Corporación Universitaria Minuto de Dios con el fin de agilizar el proceso y evitar sanciones. Para abordar este tema se utiliza una metodología cualitativa con alcance descriptivo, donde se requirió la revisión documental de la normatividad tributaria de cada municipio así como estatutos tributarios, decretos y resoluciones. Para tal efecto, se desarrolló la estrategia de contar con personal calificado para seleccionar la norma correspondiente. Como resultado, se logró almacenar en la red corporativa la normatividad vigente de cuarenta municipios permitiendo ser consultada con eficiencia por cualquier usuario que lo requiera, evitando contratiempos en la declaración tributaria.
Updating the tax regulations is an essential part of the tax planning of any organization in a country like Colombia. It is intended to update the tax regulations for the settlement and presentation of the ICA and RETEICA Industry and Commerce tax of forty municipalities where the Minuto de Dios University Corporation has campus, in order to streamline the process and avoid penalties. To address this issue, a mixed methodology with a qualitative approach and a descriptive scope is used, where a documentary review of the tax regulations of each municipality such as tax statutes, decrees and resolutions was required. For this purpose, the strategy of having qualified personnel to select the corresponding standard was developed. As a result, the current regulations of forty municipalities were stored in the corporate network, allowing them to be consulted efficiently by any user who requires them, avoiding setbacks in the tax declaration.
Updating the tax regulations is an essential part of the tax planning of any organization in a country like Colombia. It is intended to update the tax regulations for the settlement and presentation of the ICA and RETEICA Industry and Commerce tax of forty municipalities where the Minuto de Dios University Corporation has campus, in order to streamline the process and avoid penalties. To address this issue, a mixed methodology with a qualitative approach and a descriptive scope is used, where a documentary review of the tax regulations of each municipality such as tax statutes, decrees and resolutions was required. For this purpose, the strategy of having qualified personnel to select the corresponding standard was developed. As a result, the current regulations of forty municipalities were stored in the corporate network, allowing them to be consulted efficiently by any user who requires them, avoiding setbacks in the tax declaration.
Description
Actualizar la normatividad a través de las diferentes páginas de alcaldías municipales de los cuarenta municipios donde se es contribuyente, para la liquidación y presentación del impuesto de Industria y Comercio ICA y RETEICA, con el fin de presentar los tributos en los tiempos establecidos y evitar sanciones.
Keywords
Contribuyente, Obligación tributaria, Retención, Sanciones, Tasa, Taxpayer, Tax obligation, Withholding