Extraordinary newsletter No.17
January, 2021
Content
1.
WITHHOLDING AT SOURCE FOR THE TAXABLE YEAR 2021
CONCEPTO | BASE | TARIFA % |
---|---|---|
ARRENDAMIENTOS
| 100% del pago o abono en cuenta igual o superior a $980.000 (27 UVT) | 3,5% |
Arrendamiento muebles | 100% del pago o abono en cuenta | 4,0% |
COMPRAS
| 100% del pago o abono en cuenta | 0,1% |
Compra de productos agrícolas o pecuarios sin procesamiento industrial | 100% del pago o abono en cuenta igual o superior a $3.340.000 (92 UVT) | 1,5% |
Compra de productos agrícolas o pecuarios con procesamiento industrial | 100% del pago o abono en cuenta igual o superior a $980.000 (27 UVT) | Declarante 2,5% No declarante 3,5% |
Compras | 100% del pago o abono en cuenta igual o superior a $980.000 (27 UVT) | Declarante 2,5% No declarante 3,5% |
DIVIDENDOS
| 100% del pago o abono en cuenta | Utilidades 2016 20% o 33% según el tipo de socio Utilidades 2017 y 2018 35%, 2019 el 33%, 2020 el 32%, 2021 el 31% y a partir del 2022 el 30% |
HONORARIOS
| 100% del pago o abono en cuenta | Declarante 11% Declarante 10% |
Personas naturales no declarantes | 100% del pago o abono en cuenta para contratos superiores en exceso de $119.816.000 (3.300 UVT) | 11% |
SERVICIOS
| 100% del pago o abono en cuenta igual o superior a $980.000 (27 UVT) | 2% |
Empresas de servicio temporal | 100% del pago o abono en cuenta igual o superior a $145.000 (4 UVT) | 1% |
Empresas de vigilancia y aseo | 100% del pago o abono en cuenta igual o superior a $145.000 (4 UVT) | 2% |
Hoteles, restaurantes y hospedajes | 100% del pago o abono en cuenta igual o superior a $145.000 (4 UVT) | 3,5% |
Transporte de carga | 100% del pago o abono en cuenta igual o superior a $145.000 (4 UVT) | 1% |
Transporte aéreo y marítimo de pasajeros | 100% del pago o abono en cuenta igual o superior a $145.000 (4 UVT) | 1% |
Transporte terrestre de pasajeros | 100% del pago o abono en cuenta igual o superior a $980.000 (27 UVT) | 3,5% |
Servicios integrales de salud que comprenden hospitalización, radiología, medicamentos, exámenes y análisis de laboratorios clínicos | 100% del pago o abono en cuenta igual o superior a $145.000 (4 UVT) | 2% |
Servicios en general | 100% del pago o abono en cuenta igual o superior a $145.000 (4 UVT) | Declarante 4% No declarante 6% |
RENDIMIENTOS FINANCIEROS
| 100% del pago o abono en cuenta | 4% |
Comisiones entidades vigiladas Superfinanciera | 100% del pago o abono en cuenta | 11% |
Transacciones realizadas en bolsa | 100% del pago o abono en cuenta | 3% |
Operaciones activas de crédito o mutuo comercial | 100% del pago o abono en cuenta | 2,5% |
Operaciones de reporto o repo, simultaneas y transferencia temporal de valores | 100% del pago o abono en cuenta | 2,5% |
OTROS CONCEPTOS
| 100% del valor de la enajenación del activo | 1% |
Bienes raíces con destinación y uso como vivienda de habitación | 100% del valor de la enajenación del activo | 1% por las primeras 20.000 UVT ($726.160.000) 2,5% superiores a 20.000 UVT ($726.160.000) |
Bienes raíces con destinación y uso diferente a vivienda de habitación | 100% del valor de la enajenación del activo | 2,5% |
Emolumentos eclesiásticos | 100% del pago o abono en cuenta igual o superior a $980.000 (27 UVT) | Declarante 4% No declarante 3,5% |
Loterías, rifas y apuestas | 100% del pago o abono en cuenta igual o superior a $1.743.000 (48 UVT) | 20% |
RETENCIÓN DE IVA
| 100% del valor del IVA cuando el pago o abono en cuenta sea igual o superior a $145.000 (4 UVT) | 15% |
Por compras | 100% del valor del IVA cuando el pago o abono en cuenta sea igual o superior a $980.000 (27 UVT) | 15% |
Por el pago de servicios gravados con IVA y quien prestó el servicio es un no residente en Colombia | 100% del valor del IVA generado en la respectiva operación | 100% |
Por operaciones con tarjetas de crédito o débito | 100% del valor del IVA generado en la respectiva operación | 15% |
Por venta de chatarra identificada con la nomenclatura arancelaria andina 72.04, 74.04 Y 76.02 a siderúrgicas | 100% del valor del IVA generado en la respectiva operación | 100% |
2. INDUSTRY AND COMMERCE IN THE CITY OF CALI
2.1
PAYMENTS SUBJECT TO WITHHOLDING AT SOURCE
CONCEPTO | UVT | TARIFA % |
---|---|---|
Compras | 15 UVT | $545.000 |
Servicios | 3 UVT | $109.000 |
Sanción mínima | 5 UVT | $182.000 |
3. SALES TAX
3.1 SALES TAX RATE
Tarifa General | 19% |
Los tiquetes aéreos de pasajeros, servicios conexos y la tarifa administrativa asociada a la comercialización de los mismos (Modificación Ley 2068 de 2020). | 5% |
Los tiquetes aéreos de pasajeros, servicios conexos y la tarifa administrativa asociada a la comercialización de los mismos (Modificación Ley 2068 de 2020). | 5% |
Se encuentra exentos del IVA desde la vigencia de la Ley 2068 de 2020 y hasta el 31 de diciembre de 2021 la prestación de los servicios de hotelería y de turismo a residentes en Colombia, incluyendo turismo de reuniones, congresos, convenciones y exhibiciones, y entretenimiento, por quienes cuenten con inscripción activa en el Registro Nacional de Turismo y presten sus servicios en el ejercicio de las funciones o actividades que según la ley corresponden a los prestadores de servicios turísticos. | Exención transitoria del IVA para servicios de hotelería y turismo (Ley 2068 de 2020). |
Estará excluida del IVA la comercialización de artesanías colombianas desde la entrada en vigencia de la Ley 2068 de 2020 y hasta el 31 de diciembre de 2021. | Exclusión del IVA para la comercialización de artesanías (Ley 2068 de 2020). |
Las tarifas del impuesto nacional a consumo en el servicio de restaurante, de bares, tabernas y discotecas se reducirán al 0% hasta el 31 de diciembre de 2021. | Reducción de las tarifas del impuesto nacional al consume en el expendio de comidas y bebidas (Ley 2068 de 2020). |
Los establecimientos de comercio que lleven a cabo actividades de expendio de comidas y bebidas preparadas en restaurantes, cafeterías, autoservicios, heladerías, fruterías, pastelerías y panaderías, para consumo en el lugar, para ser llevadas por el comprador o entregadas a domicilio, desarrollados a través de contratos de franquicia, se encuentran excluidas del IVA, a partir de la expedición de la Ley 2068 de 2020 y hasta el 31 de diciembre de 2021. | Exclusión del impuesto sobre las ventas-IVA en contrato de franquicia. (Ley 2068 de 2020). |
-85.04.40.90.90 Inversor de energía para sistema de energía solar con paneles. -85.41.40.10.00 Paneles solares. -90.32.89.90.00 Controlador de carga para sistema de energía solar con paneles. | Bienes que pasan de excluidos a exentos, con derecho a compensación y devolución (Ley 2069 de 2020) |
Los saldos a favor generados en el impuesto sobre las ventas IVA por la venta de bienes exentos de manera transitorio en aplicación de los Decretos Legislativos 438 y 552 de 2020, podrán ser solicitados en devolución y/o compensación en proporción a los bienes vendidos, hasta por el término de duración de las emergencias sanitarias declaradas por el Ministerio de Salud y Protección Social, con ocasión de la pandemia derivada del Coronavirus COVID-19. Una vez terminada las emergencias declaradas por el Ministerio de Salud y Protección Social, con ocasión de la pandemia derivada del Coronavirus COVID19 los saldos a favor en el impuesto sobre las ventas IVA que no hayan sido solicitados en devolución y/o compensación solo podrán ser imputados en las declaraciones de los periodos siguientes. | Modificación transitoria a la devolución de saldos a favor generados por la venta de bienes exentos de manera transitorio en aplicación de los Decretos Legislativos 438 y 552 de 2020 (Ley 2069 de 2020). |
3.2 PERIODICITY IN THE PRESENTATION OF TAX DECLARATIONS
OF THE SALES TAX
Declaración y pago bimestral para responsables de que tratan los artículos 477 y 481 de este Estatuto y aquellos que los ingresos brutos al 31 de diciembre del año gravable 2020 | Iguales o superiores a 92.000 UVT $3.275.844.000 |
Declaración y pago cuatrimestral para responsables que los ingresos brutos al 31 de diciembre del año gravable 2020 | Inferiores a 92.000 UVT $3.275.844.000 |
4. SOME ASPECTS OF A LABOR CHARACTER.
Salario mínimo a partir de enero 1 de 2021 | $908.526 |
Porcentaje de aumento | 3,5% |
Auxilio de transporte Este auxilio se debe pagar a quienes devenguen hasta dos (2) SMLMV ($1.817.052) | $106.453 |
Salario Mínimo Integral (SMI) para 2020 incluye factor prestacional | $11.810.838 |
5.
DATA OF INTEREST FOR THE YEAR 2021
Valor mínimo de cualquier sanción en Impuestos (10 UVT) | $363.000 | |
Valor UVT año 2021 | $36.308 | |
Arrendamiento local comercial | % acordado por las partes | |
Interés de mora para pago de impuestos año 2021 | Enero | 23,98% |
Los activos fijos se pueden depreciar en el 100 % en el mismo año de su adquisición si tienen un valor igual o inferior a 50 UVT ($1.815.400). | El Concepto DIAN No. 1416 del 15 de diciembre de 2017 reconsidera el Concepto DIAN No.17548 del 5 de Julio de 2017 en el cual se señalaba que los activos de menor cuantía ya no eran depreciables en el mismo año de adquisición. |
|
Deducibilidad del 4 x 1.000 | 50% año 2020 | 50% año 2021 |
Renta presuntiva | 0.5% año 2020 | 0% año 2021 |
Limitación de pagos en efectivo para reconocimiento fiscal | Año 2021 | Se debe verificar que los pagos en efectivo realizados en 2021 no superen el menor valor entre: a. El 40% de lo pagado, que en todo caso no podrá superar $1.452.320.000 (40.000 UVT), y b. El 35% de los costos y deducciones totales. |
TRM al 31 de diciembre 2020 | $3,432.50 |
5.1. SIGNING OF TAX DECLARATIONS BY PUBLIC ACCOUNTANT
TIPO DECLARACIÓN | CONCEPTO | UVT | VALOR |
– Declaración sobre la Renta y Complementarios – Declaración de Ingresos y Patrimonio – Declaración de Impuesto sobre las Ventas (IVA) – Retención en la Fuente | Ingresos brutos o Patrimonio bruto en el 2020, superiores a | 100.000 UVT | $3.560.700.000 |
Declaraciones de IVA con saldo a favor |
5.2. NATURAL TRADERS WHO ARE RETENTION AGENTS AT THE SOURCE
Las personas naturales que tengan la calidad de comerciantes y que en el año inmediatamente anterior tuvieren un patrimonio bruto o unos ingresos brutos superiores a | $1.068.210.000 (30.000 UVT) |
5.3.
OBLIGATION TO HAVE A TAX AUDITOR
Todas las sociedades anónimas y sucursales de sociedades extranjeras | |
Entidades que lo contemplen en sus estatutos | |
Demás sociedades comerciales con activos brutos a diciembre 31 de 2020, superiores a | $4.389.015.000 (5.000 SMLMV) |
Demás sociedades comerciales con ingresos brutos a diciembre $2.633.409.000 (3.000 SMLMV) 31 de 2020, superiores a | $2.633.409.000 (3.000 SMLMV) |
* It should be noted that this information is an advance to the general and expanded information that will be delivered with the 2020-2021 tax update card that will soon be delivered to all our clients.
CONTACT AND OFFICE
Francisco Rivera Giraldo
FRG | General Manager
Telephone numbers: 514 50 33 – 557 50 99
Email: francisco@frgauditores.com
Timoleón Camacho
FRG |
Tax Director and Newsletter Coordinator
Telephone numbers: 514 50 33 – 557 50 99
Email:timoleon@frgauditores.com
Public Accountant from the Santiago de Cali University. College professor. He started the firm FRG AUDITORES Y CONSULTORES SAS in 1992. Throughout his professional experience, he has been in charge of auditing, tax auditing and IFRS implementation in important companies such as Espumas del Valle, Imporinox, Productos MAC Ltda., Fairs and Events S.A. Superstores Cañaveral S.A. Interdiesel SAS. In the course of his career he has completed a Specialization in Statutory Auditing at the Santiago de Cali University, Tax Update Seminars and a Diploma in International Financial Reporting Standards (IFRS) at the ICESI University.
Other activities
2011 – 2013: President of the Association of Public Accountants of Valle del Cauca – ADECONTA
2003 – 2005: President of the Association of Public Accountants of Valle del Cauca – ADECONTA
1999 – 2001: Vice President of the Association of Public Accountants of Valle del Cauca – ADECONTA
1988 – 2017: Professor at the Santiago de Cali University
Companies where he has worked:
February 1984 – September 1992: Ingenio Providencia S.A. – Section: Statutory Auditor.
September 1982 – January 1984: Corporación Financiera Unión S.A. – Counter.
July 1974 – August 1982: Banco de Bogotá S.A. – Section: Internal Control
francisco@frgauditores.com
Tel: +57 602 514 50 33
Cali, Colombia
Public Accountant from the Santiago de Cali University with a specialization in Tax Management from the same university with more than 10 years of work experience performing administrative and accounting functions, with knowledge of the IFRS International Financial Reporting Standard, national and municipal taxes, management in the program CG1 8.5, SIIGO, World Office, throughout his professional experience he has been in charge of Accounting Outsourcing jobs in different companies in the health sector, the commercial sector, the mining sector, the manufacturing sector and the service sector.
In the course of his career he has taken several refresher courses, among the most recent ones is, Certificate in Presentation of International Financial Information with the ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS.
Companies where he has worked:
Since 2017 he has been linked to the FRG team.
March 2017 – May 2017: Countess Section: Accounting Assistant.
November 2012 – March 2017: Fundación Dar Amor S.A. Section: Administrative and Accounting Assistant.
stefannya.colonia@frgauditores.com
Tel: +57 602 514 50 33
Cali, Colombia
Public Accountant specializing in Statutory Auditing, with extensive experience in different internal control activities from risk assessment, definition of the work plan, scope, and execution, generation of reports, recommendations, and follow-up to implementation of action plans.
As general objectives, its activity is focused on preventing risks, such as fraud, patrimonial losses and operational inefficiencies, as well as controlling the application of appropriate and efficient standards and procedures.
As specific activities, extensive knowledge in the execution of Inventories of supplies, spare parts, assets and livestock, Procurement Audits, management of Controlled supplies, Cost Control (raw materials and supplies) Audits of Goods and Services.
Other activities
In the course of his career he has carried out various updating programs such as the diploma application of international accounting standards and IFRS Financial Information at the Javeriana University. Diploma in Money Laundering and Terrorism Financing Risk Management System – SARLAFT and Self-Control System and Comprehensive Risk Management of Money Laundering and Terrorism Financing – SAGRILAFT. He has also conducted seminars with the Institute of Internal Auditors on BASC Audits, export audits and control, as well as updating in the management of substances controlled by the state with the Ministry of Justice.
Companies where he has worked:
Since 2018 he has been linked to the FRG team.
2001 – 2018: Riopaila Castilla Agroindustrial Group. Position: Internal Audit Analyst.
1994 – 2000: Almacenes la 14. Position: Inventory Analyst
victor.moncada@frgauditores.com
Tel: +57 602 514 50 33
Cali, Colombia
Master’s Degree in Occupational Health from the Universidad del Valle, Master’s in Quality for the management of organizations from the Universidad del Valle, SENA specialist in Quality Management Systems, Lead Auditor in ISO Standards, Evaluator of Labor Competences from SENA, with certificate of internal quality auditor ISO 9001-2008 of the Universidad del Valle and SENA in the ISO 9001:2015 standards; 14001:2015; 18001 BASC; ISO 28001; RRP; SARLAFT and CSR ISO 26001.
He has more than 10 years of experience in implementing and monitoring different management systems as lead and chief auditor in different organizations in the region.
Companies where he has worked:
Since 2021 he has been linked to the FRG team.
April 2017 to October 2021 Rapiaseo S.A.S. Position: HSEQ director.
February 2017 to date. Transdiesel. Position: Consultant and SGC Advisor.
March 2015 to April 2017 Steel Seguridad Position: SGI Coordinator.
April 2014 to November 2014 Unicatholic Position: Quality.
May 2011 to August 2011 Epsa Position: Labor Skills Evaluator.
jhon.reyes@frgauditores.com
Tel: +57 602 514 50 33
Cali, Colombia
Public Accountant graduated from the Universidad San Buenaventura de Cali, has more than 10 years of experience in the area of External Audit and Statutory Auditing in companies in the financial sector, health sector and real sector; in which he participates in the different stages of planning, design and evaluation of controls, development of substantive procedures and completion of Audit; Additionally, within its functions, it has carried out evaluation of risk management systems (SARLAFT and SARO).
In the course of his career he has completed Certification in International Auditing – NIAS and Certification in Presentation of International Financial Information – NIIF with the Association of Chartered Certified Accountants – ACCA.
Companies where he has worked:
Since 2019 he has been linked to the FRG team.
September 2017 – May 2019: RSM CA SAS. Position: Audit Senior.
October 2013 – December 2016: KPMG SAS. Position: Audit Staff.
gustavo.perea@frgauditores.com
Tel: +57 602 514 50 33
Cali, Colombia
Lawyer from Icesi University with more than seven years of work experience, working especially in the areas of corporate, commercial and intellectual property law.
Currently, as director of legal services, she advises and accompanies Colombian companies in the protection of distinctive signs and brands; implementation of protection of personal data; preparation and review of civil and commercial contracts; incorporation of companies and corporate affairs; as well as in the general fulfillment of the legal and commercial obligations of the clients in the normal development of their businesses.
In the course of his career, he has participated in different Congresses and Seminars on Commercial and Corporate Law. He recently completed a diploma in Digital Procurement from the Icesi University.
Companies where he has worked:
Since 2019 he has been linked to the FRG team.
April 2018 – July 2019: Bryon & Salas Abogados. Position: Lawyer.
July 2017 – December 2017: Emilio García Abogados S.A.S (Bogotá). Position: Junior Lawyer
maria.astudillo@frgauditores.com
Tel: +57 (602) 514 50 33
Cali, Colombia
Business Administrator from Universidad del Icesi, he has 26 years of experience at PwC Colombia in auditing and tax auditing services and has taken several internal financial auditing courses throughout his career and courses on American accounting standards US GAAP, standards international IFRS auditing and accounting and registration process before the Security and Exchange Commission (SEC) of the United States, he has also trained with PricewaterhouseCoopers to work in companies under the Sarbanes Oxley Act. Until 2018, he served as the partner responsible for PwC in Colombia for the risk management and independence function, and during the period between 2016 and 2017 he served as the partner responsible for the independence function of the LAN region (LatinAmerica Network).
Since September 2018 and to date, as a consultant, Juan Mac has dedicated himself to advising audit firms, especially medium and small ones, both in the diagnosis and evaluation of the application of the International Quality Control Standard (NICC1), as well as in the implementation of the same when the audit Firm so requires, in the same way providing advice on the implementation and application of the International Auditing Standards (ISA’s), through the training of its professionals. He has also been working as a permanent trainer on the aforementioned topics, through alliances with an audit software company and with entities such as the National Institute of Public Accountants (INCP) and the Colombian Institute of Fiscal Studies (ICEF).
Other activities
During his career at PwC, he was in charge, among others, of the audit of the following clients: Unilever, Parmalat Colombia Ltda., Grupo Coomeva, Grupo Manuelita, Grupo Agroindustrial Riopaila Castilla, Smurfit Kappa Cartón de Colombia S.A., Laboratorios Baxter S.A., Aventis Pasteur S.A., Xerox de Colombia S.A., NCR Colombia Ltda., Ingenio del Cauca S.A., Ingenio Providencia S.A., Carlos Sarmiento L. & Cía. Ingenio San Carlos S.A., Ingenio La Cabaña S.A., IBM de Colombia, Bristol Myers Squibb de Colombia Ltda., Reckitt Benckiser Colombia S.A., Varela S.A., Fabrisedas S.A.
From 2011 to 2018 he was the Partner in charge of the Cali Office for PwC Colombia.
Desde el año 2019 se vincula al equipo de FRG.
From July 1, 2007 to March 31, 2009, Juan Mac was a professor of the Statutory Audit Department at the ICESI University of Cali. Member of the Board of Directors of AMCHAM Suroccidente from June 2012 to May 2018 and President of the Board of Directors of AMCHAM Suroccidente from May 2015 to May 2018.
Since 2021, he has been part of the team of experts that supports the National Institute of Public Accountants in the preparation and review of projects to reform the profession and the fiscal audit.
juan.sachica@frgauditores.com
Tel: +57 (602) 514 50 33
Cali, Colombia
Public Accountant from the Santiago de Cali University, Telematics Engineer from the ICESI University and Master’s in Computer Security Techniques Cybersecurity from the University of Barcelona. He has more than 6 years of experience in the accounting, tax area and preparation of Financial Statements for clients with current accounting standards. Additionally, he has more than 10 years of experience in the audit area of information systems and in the evaluation of internal control of the main client processes, work that focuses on the identification of risks and controls (manual and automatic) in ERPs like SAP, JD Edwards, among others. His career has been focused mainly on the execution of auditing, personal data protection and tax audit work, in various companies in the sectors: manufacturing, services and mills.
Among the main clients of fiscal auditing are: Supertiendas Cañaveral, Motovalle, Sucroal, Ingenios Mayagüez, San Carlos, Manuelita, Providencia and La Cabaña, Cadbury Adams, Kraft, Grupo Transtel, Grupo Cartón Colombia, Baxter, Studio F, Mondelez, Johnson & Johnson of Colombia and Cartones America.
Other activities
Currently, he is studying the Specialization in Finance at the Javeriana University. In the course of his career he has attended various tax update seminars, advanced tax with the INCP, update seminars at PwC, CISM (Certified Information Security Manager) course with ISACA, certification in Fundamentals of CSX Cybersecurity with ISACA, certification in Cobit 5 Fundamentals with APMG International, Internal auditor training and implementer in Information Security Management Systems NTC ISO/IEC 27001:2013.
Companies where he has worked:
Since 2016 he has been linked to the FRG team.
November 2019 – March 2020: PwC Auditors and Accountants. Position: Senior Freelance Consultant SAN – ITS
October 2017 – March 2018: PricewaterhouseCoopers AG Ltda. Position: Freelance Senior Consultant SAN – ITS
August 2012 – April 2016: PricewaterhouseCoopers AG Ltda. Position: Junior GRC Consultant – ITS.
julian@frgauditores.com
Tel: +57 (602) 514 50 33
Cali, Colombia
Certified Public Accountant University of San Buenaventura Cali. Certified in International Standards for full financial reporting and SMEs with the Association of Chartered Certified Accountants ACCA London.
Throughout his work experience, he has developed experience in financial auditing, tax auditing, external auditing of management and results for entities that provide public services, internal control, risk management and IFRS 16 implementation for entities in the south-western region, national taxes and municipal, magnetic means, liquidation and presentation of taxes.
Companies where he has worked:
Since 2021 he has been linked to the FRG team.
October 2020 – September 2021 KPMG. Position: Audit Staff
December 2018 – October 2020 PwC – PriceWaterHouseCoopers. Position: Assistant P. Assurance
sebastian.arias@frgauditores.com
Tel: + 57 (602) 514 50 33
Cali, Colombia
Public accountant from the Santiago de Cali University. Throughout his professional experience, he has been in charge of tax work for tax compliance management and tax advice in the health, financial, marketing, technology and industrial sectors.
Some functions that he has carried out are preparation and review of monthly, bimonthly, annual taxes and magnetic media declarations of assets abroad and transfer pricing reports, review and validation of electronic invoices, support documents, among others, he also has vast experience in tax outsourcing in companies such as Goodyear de Colombia, Fleischmann Foods, among others.
Companies where he has worked:
Since 2023 he has been linked to the FRG team.
November 2020 – July 2023 KPMG Advisory, Tax and Legal SAS. Position: Tax Senior.
June 2017 – August 2020 Deloitte Asesores y Consultores. Position: Tax & Legal Assistant.
jarrinson.agudelo@frgauditores.com
Tel: + 57 (602) 514 50 33
Cali, Colombia
Public Accountant from the San Buenaventura University, Accounting and Finance Technologist from the Buga Agricultural Center, with knowledge of IFRS International Financial Reporting Standard, national and municipal taxes, management in the CG1 8.5 and SAP program, throughout her professional experience He has been in charge of Accounting Outsourcing jobs in different companies in the construction, manufacturing and service sectors.
Companies where he has worked:
Since 2018 he has been linked to the FRG team.
November 2013 – June 2018: Fundación Dar Amor S.A. Section: Accounting Assistant.
tatiana.betancourt@frgauditores.com
Tel: + 57 (602) 514 50 33
Cali, Colombia