Determinación de la carga tributaria para Metalmecánicas Ceballos perteneciente al régimen simplificado para su reclasificación al régimen común

Abstract

Metalmecánicas Ceballos, entity located in Florida Valle del Cauca, suffers in 2018 an excessive growth which has breached one of the fundamental requirements to belong to the simplified regime, in this case, it exceeds the totality of its gross incomes, it has as a consequence that the business´ owner turns from simplified scheme to common regime, this, according to the tax legislation in Colombia. The intention is to determinate, according to the main objective, the Tax burden attributed to Metalmecanicas Ceballos currently that it´s common regimen besides having the possibility of becoming in a legal person his generalities, obligations and responsibilities that has to have into account , stablishing parallel with the simplified regime by means of macroeconomic, financial, tributary studies which give mayor information and results to understand how the environment works and how to optimize the business giving conclusions and purposes of improvement having into account its economical, administrative and finantial situation of the future entity.