Los activos y su efecto en el cálculo de impuesto a la renta el período 2010-2011 caso Industrias Unidas

Abstract

Con la implementación de las Normas Internacionales de Información Financiera, el ámbito tributario ha cambiado, incidiendo esto en el impuesto a la renta que esta compañía genera. En los últimos años se ha ido incrementando los controles para que las compañías paguen cada vez un mayor impuesto.La compañía Industrias Unidas ha tenido en cierto modo incertidumbre debido al tratamiento contable (bajo NIIF) que se daría a la generación del Impuesto a la Renta Contable Vs el Impuesto a la Renta Tributario que genera la compañía, debido a los gastos no deducibles que se le presentan en el ejercicio económico. En el presente trabajo se trata de recalcar la importancia de un buena comunicación entre la administración y contabilidad, debido a que la contabilidad por si solo serían únicamente números que carecerían de realidad

With the implementation of International Financial Reporting Standards the tax environment has changed, stressing that the income tax that the company generates.In recent years there has been increasing controls for companies to pay more and more taxes. United Industries Company has been somewhat uncertain due to the accounting treatment (under IFRS) to be given to the generation of Accounting Income Tax Vs. Income Tax Tax generated by the company due to non-deductible expenses that will occur in the fiscal year. INDUSTRIAS UNIDAS Company also has a book value of property plant and equipment, the main cause of expenses not deductible temporary differences, which is a welcome revaluation according to International Accounting Standard IAS 16 (Property, Plant and Equipment) which indicates that the properties must be measured at fair value, at market value. In the present work is to emphasize the importance of good communication between management and accounting, because accounting by itself would only numbers that really would lack the necessary information provided by management is very important for the balance entering accounts are real. The way it affects taxes this implementation in terms of advances income tax is 13% approximately. With regard to the final settlement of income tax, because the tax legislation takes precedence over any other rules as here IFRS or IAS for items that do not have one created an IFRS, the tax treatment remains the same, however due to reentry of machinery already fully depreciated property, plant and equipment and under that parameter INDUSTRIAS UNIDASwill to depreciate again proceeded rapidly, a fact that the tax laws of our country is not considered deductible, because it already previously depreciated.