Sporala red del conocimiento
Universidad Antonio Nariño

Especialización en Auditoría y Control Fiscal · 2026

Procesos tributarios y fiscales de un agente de carga internacional en Colombia

Rivera Pacheco, Sandra LilianaAsesor: Velandia Sanabria, Freddy Sebastian

Solo ficha. El repositorio marca este trabajo como «Acceso abierto»: el PDF no es público, así que aquí no hay texto para leer. Ver la ficha en el repositorio.

Resumen

International freight forwarders in Colombia play a strategic role in foreign trade and are subject to multiple tax, fiscal, and customs responsibilities. From a tax perspective, they are required to file and pay taxes such as income tax, value-added tax (VAT), and withholding at the source, as well as issue electronic invoices, maintain accounting records, and report to the Colombian Tax Authority (DIAN) several information related with third party transactions.

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