Tratamiento contable y tributario de la deducibilidad de la provisión de las cuentas por cobrar de la empresa rosales.

Abstract

As the company obtains economic stability, it risks granting loans to its clients in order to strengthen their commercial relationships, such a decision may affect or benefit according to the management that is given, However, it is necessary to carry out a correct accounting treatment and tax based on the law and regulations in force to avoid future problems. In this paper, topics related to the deductibility of provisions of accounts receivable from the Rosales company were studied in depth, as well as related topics, to achieve a deep analysis and specify a correct accounting and tax treatment. The subject of the tax and the protagonists who intervene such as the taxpayer and the active subject, in addition to provisions and deductions are an essential part to understand the issue of deductibility and provision of an account receivable, the representation of the structure corresponding to the treatment that must be carried out in the tax accounting part. Finally, it was determined the importance of carrying out the strengthening of a good accounting and tax practice to obtain economic benefits for the company, and the importance of applying the rules and laws that govern accounting and tax treatment.