La NIC 19 beneficios a empleados y su impacto en la conciliación tributaria.

Abstract

The research with the topic IAS 19 "employee benefits" and its impact on tax reconciliation had the objective of analyzing the impact of the application of this standard on the tax reconciliation of companies of CIIU N8020.01, based on a qualitative investigation that contributes to the knowledge about its effects on the tax burden, raising as a problem the changes in the national tax regulations regarding the treatment of actuarial provisions in their recognition as deductible expenses, which forces companies to adapt to them in the midst of the crisis caused by the COVID- 19 pandemic. The methodology used was a non-experimental crosssectional design, of a descriptive type, with a basic purpose, with a qualitative approach and documentary and field data sources, analyzing the regulations aligned with the actuarial provisions and the Financial Statements of 12 companies within the CIIU N8020.01 corresponding to the segment of security, tracking and localization of vehicles, in addition to interviews with four (4) experts in the field. The results showed that IAS 19, based on the national tax regulations, had a beneficial impact on the tax reconciliation of these companies, considering that the provisions for employer retirement and eviction were deductible from the Income Tax for the year 2021, reducing their tax burden and generating savings in these businesses, although companies that do not provision these liabilities are evident, meaning that they do not apply IAS 19 nor do they have a guarantee to assume these obligations in the future.