Propuesta de ventajas y desventajas del ejercicio tributario que adquiere la empresa Acompavial SAS, acogiéndose al régimen simple de tributación frente al régimen ordinario actual

Abstract

Since the premise of avoiding the informality that is currently reflected in the country, and under Law 1943 of 2018, the so-called monotax is modified and the new Simple Taxation Regime is given, which arrives to solve the economic burdens and prosecutors of companies and the country. The present study in particular addresses this issue from the perspective of the impacts generated by the transition to the simple tax regime in the company Acompañamientos Viales Del Pacífico S.A.S. This organization is a company by Simplified Shares, responsible for VAT, with its headquarters located in Palmira, Municipality of Valle del Cauca, which assesses its possibility of moving to the Simple Regime, so it is necessary to conduct a detailed study of the benefits real of this regime; As a result of the process of analysis of this case, the company evaluates advantages and disadvantages that it can obtain if it benefits from this regime.