Planeación tributaria enfocada en el impuesto del IVA en una empresa productora de ropa quirúrgica desechable

Abstract

Through this research, we intend to analyze, in the first place, the correct way to recognize economic and tax facts, based on the establishment of a certain and currently enforceable right, that is, at the moment in which these events take place. In addition, the existing tax legislation must be taken into account in relation to tax events that are carried out in a company aimed at materializing correctly the payments collected as taxes, for example VAT. As the object of this investigation to demonstrate a problem related to the cash flow that companies receive, the company producer of disposable surgical clothing whose social purpose is related to the health sector is taken and due to this has been damaged by the inopportune payment by the company. of those health entities that do not fulfill their obligations with the company producer of disposable surgical clothing in a timely manner and that do not allow an efficient operation of the company. Taking into account the above, it is necessary to emphasize that although there are various contractual and even legal solutions such as factoring, leasing and even guardianship contracts, the additional cost that comes with realizing them becomes difficult solutions. application. However, the problem for which the health sector is inopportune in the payment of "debts" is very relevant since, from Law 100 and some decisions of the Constitutional Court (which recognizes health as a fundamental right related to life) with erga omnes effects (for all), have been substantial and the main detonator of the budget deficit that these companies have since the priority for those is to comply with the legislation and the demands of guardianship, rather than with their contractual obligations The consequence for companies that fail to comply is that their cash flow is deficient and therefore meet their tax obligations as the value added tax (VAT) that must be paid since the activities within its corporate purpose require it .