Fiscal closing and tax update

This course aims to provide participants with a theoretical and practical understanding of the main tax reforms; as well as, carry out an analysis of the relevant issues of fiscal closing of the year 2022 that affect the determination of income tax. This will enable important decisions on control measures to be made to achieve business objectives.

Objectives:

 General objective:

 Apply the accounting and tax fundamentals for the fiscal year

 Specific objectives:

 Know the main aspects to consider in closing under IFRS.

 Apply current tax reforms in tax reconciliation.

 Analyze temporary and permanent differences for the generation of deferred taxes.

 Review the main income tax reforms that affect the year 2023.

 Course methodology:

The course is aimed at generating fundamental tools and techniques for the fiscal closing process. The classes will be held in person in accompaniment with the teacher, to interact with those present, which helps to solve doubts and generate an environment of active participation. In addition, the development of practical cases that stimulate reflection and debate in an asynchronous way by the participants will be carried out.

Duration: 20 hours: 14 face-to-face and 6 hours of virtual tutorials.

 Curricular content

Module I:

Name: Tax closing companies and natural persons

Instructor: C.P.A. Jorge Miguel Gongora Nunez

Workload: 9 hours of accompaniment with the teacher and 3 hours of tutoring.

Dates and hours: February 8, 9 and 10 from 18:00 p.m. to 21:00 p.m.

Description:

In this module, the analysis of income, costs and expenses is carried out, it establishes the important considerations that must be taken at the time of closing the financial year for a company and the determination of the tax caused in natural and legal persons.

Contents:

 Analysis of taxable and exempt income

 Analysis of deductible and non-deductible costs and expenses

 Deferred taxes

 Calculation of corporate income tax

 Calculation of IR natural persons with different sources of income.

Module II.

Name: tax update

Instructor: C.P.A. Jorge Miguel Gongora Nunez

Workload: 5 hours of accompaniment with the teacher and 3 hours of tutoring.

Dates: February 11 08:00-13:00

Description:

This module will analyze the requirements of the laws in force for the declaration of the income tax of natural and legal persons; In addition, the latest tax updates on direct and indirect taxes of a national nature, so that participants can comply with the new tax provisions, avoiding sanctions by the SRI.

Contents:

 Reforms to the Regulations for the Application of the Internal Tax Regime Law.

 Reforms to the Regulations for the Application of the Tax on Exiting Foreign Currency.

 Reforms to the Regulation of Proofs of Sale, Retention and Complementary Documents

Once the activities and requirements for the development of the course have been fulfilled, the participants will receive the approval certificate, provided they meet the attendance and evaluation requirements. 

Aimed at professionals in the Administrative, Financial Accounting area, Financial Managers, Accountants, Auditors, Accounting Assistants who wish to update their knowledge.

Instructor: C.P.A. Jorge Miguel Gongora Nunez

UDA staff  $ 70

General public $90

All debit and credit cards are accepted.

UDA Staff and Students $70,00 Code... 1369

General Public $90,00 Code... 1370 

UDA Personnel: Once you check the "Payment roll discount" box when you register online, the automatic discount will be made to the payment roll in the months of February and March, $35 dollars per month.

University of Azuay Campus

formacion.continua@uazuay.edu.ec