Diseño de instructivo del impuesto de industria y comercio y sus complementarios para las empresas que asesora Luna Asesores & Consultores en la ciudad de Cúcuta.

Abstract

The tax of industry and commerce and its proceeds are an obligation of natural persons and legal entities that meet the requirements previously mentioned in the agreement 025 of December 2018, this tax is controlled by the Secretary of the Municipal Treasury in order to collect resources, in this way generate income that is required for the economic, social and financial development of the city of Cúcuta, Norte de Santander. The following work discloses the identification, conceptualization and management of the industry and commerce tax and its proceeds according to the modifications of the aforementioned agreement, in Luna Asesores & Consultores.SAS, we see the need to design an instruction manual for the management, presentation and payment of the obligation, likewise, feedback to the work team about the conceptualization of said tax, according to the activities and their respective rates, periodicity, base and minimum requirements to belong to the large taxpayer, common system and / or simplified regime.