Diseño e implementación de un manual descriptivo para la presentación de una información exógena tributaria ante la DIAN para Intevo S.A.S en el año 2022

Abstract

The present work is the result of the internship developed in the financial and accounting area of the company Intevo S.A.S, a simplified joint stock company, this company belongs to a business holding company in the technology sector. In this work, the accountant or accounting analyst in charge will be oriented, so that he has a practical guide (manual), in the presentation of Exogenous tax information, before the Directorate of National Taxes and Customs - DIAN; This information must be presented in accordance with article 1 of Resolution 000098 of 2020, added with Resolution 000147 of December 7, 2021 and Resolution 000052 of 2023, making a projection of 5 years executing this manual. Resolution 000098 of 2020 indicates that natural persons and legal persons, private entities that meet one of the five conditions established by this resolution, are obliged to present it. Therefore, the implementation of a manual will be developed that allows the accountant or accounting analyst of the company Intevo S.A.S. the steps to follow for the preparation and presentation of exogenous national tax information, in accordance with the information that is registered in the SAP BUSSNIS ONE accounting system