Propuesta para la emisión de la información contable y tributaria a los partícipes del CONSORCIO INTER-CCTV SABANETA para el cumplimiento de sus obligaciones fiscales

Abstract

El constante crecimiento económico en Colombia ha generado que las empresas opten por las diferentes formas de asociación o alianza entre empresas o personas naturales para así incrementar la competitividad y la optimización de los resultados, desarrollando proyectos y/o participando en licitaciones con el estado para obtener mayores beneficios. Los contratos de colaboración empresarial ayudan a las diferentes empresas o personas a unirse para la ejecución de un proyecto, negocio o actividad comercial aunando esfuerzos y recursos para un propósito común, dentro de estos se encuentran los consorcios donde todos responden solidariamente por las obligaciones derivadas del contrato. Al ser un contrato en conjunto, las partes responden de manera solidaria por cada una de las obligaciones que provengan de la celebración del contrato, lo cual cada empresa o persona de manera individual registrara en su contabilidad los Activos, Pasivos, Ingresos, Costos y Gastos que se generen mensualmente del Consorcio de acuerdo con el porcentaje de participación. Esto conlleva a la necesidad de llevar una contabilidad por parte de los consorcios con la cual pueda emitir a sus participes la correcta emisión de información de acuerdo con su participación en el contrato de colaboración que le permita cumplir con las obligaciones fiscales ante las entidades reguladoras. A través del CONSORCIO INTER-CCTV SABANETA, compañía que permitió la validación de su información legal, contable y tributaria, se evidencio aquellos elementos que no estaban siendo contemplados por el consorcio que podrían generar inconsistencias tanto en la información contable que se estaba registrando, así como la que estaba siendo entregada a sus participes para el cumplimiento de sus obligaciones. Este trabajo de investigación permite la emisión de una propuesta al CONSORCIO INTER-CCTV SABANETA, con la cual le permitirá optimizar la información que emite a los partícipes estableciendo las buenas prácticas contables y tributarias de acuerdo con sus responsabilidades y participación en el proyecto, de tal forma que se minimizan los errores e inconsistencias en el momento de presentar las obligaciones fiscales alineado siempre con la normatividad vigente.

The constant economic growth in Colombia has led companies to opt for different forms of association or alliance between companies or natural persons in order to increase competitiveness and optimize results, developing projects and/or participating in tenders with the state to obtain higher benefits. Business collaboration contracts help different companies or people to unite for the execution of a project, business or commercial activity, combining efforts and resources for a common purpose, within these are consortiums where everyone is jointly and severally liable for the obligations derived from the contract. As it is a joint contract, the parties are jointly and severally liable for each of the obligations arising from the execution of the contract, which each company or person individually records the Assets, Liabilities, Income, Costs and Expenses in their accounting. that are generated monthly from the Consortium according to the percentage of participation. At this point, the need to keep accounts is evident, not only as a legal requirement or as a means of proof, but also as a mechanism that facilitates the consortium issuing information to its participants, in such a way that they can accurately include the participation of Assets, Liabilities, Income, Costs and Expenses, to comply with tax obligations before regulatory entities. The alliance between two legal entities that decided to form a consortium to participate in the merit contest that opened the municipality of Sabaneta Antioquia in the year 2022, which works to promote the integral development of the population and raise their quality of life, through the effective use of resources, the provision of public services and the promotion of 9 citizen participation. Therefore, these entities make up a consortium called CONSORCIO INTER-CCTV SABANETA Legal and accounting information was requested from the legal representative and executives of the INTER-CCTV SABANETA CONSORTIUM in order to analyze the accounting and tax management that is being carried out at the time of recording the economic transactions that emerge from the object of the contract and the information that issued to the participants to record the corresponding participation in their accounts and thus enable them to comply with tax obligations in accordance with current legal regulations. According to the information obtained, it was evidenced that there are elements that have not been considered by the CONSORCIO INTER-CCTV SABANETA for the issuance of accounting and tax information for the participants that comprise it, in such a way that they may incur inconsistencies. by registering the percentage of their participation in the different accounting items and thus incurring in errors in the recognition of their tax obligations which can cause onerous sanctions, affecting economic and financial decision-making. There is evidence of a lack of training for personnel on the general rules for legal, accounting and tax management that the consortium must take into account to generate the information that is delivered to the participants, additionally it was found that there was no schedule of activities and responsibilities in order to comply with accounting and tax obligations. Through this research work, a proposal is issued to the INTER-CCTV SABANETA CONSORTIUM that allows obtaining clear and timely information regarding the responsibilities of each of the participants and in the same way the accounting and tax management of both the consortium and of those who make it up, likewise allows us to conclude: 10 • The importance of keeping a duly structured accounting and tax control that allows the analysis of the information of Assets, Liabilities, Income, Costs and Expenses that allows to know the results of the management and execution of the project. • Given the generation of accounting and tax information issued by the consortium, it allows it to certify to its participants in a clear, orderly and reliable manner the value that they must report in their respective accounts, this according to the percentage of participation held over the INTER-CCTV SABANETA CONSORTIUM. • Allows the proper decision-making by the participants in the presentation of their tax obligations considering the accounting and tax exercise carried out by the CONSORCIO INTER-CCTV SABANETA. In accordance with the above, the objective proposed to the INTER-CCTV SABANETA CONSORTIUM is achieved, optimizing the information it issues to the participants, establishing good accounting and tax practices in accordance with their responsibilities and participation in the project, in such a way that errors are minimized. and inconsistencies at the time of presenting the obligations.