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This document presents a practical case regarding the declaration and payment of VAT for a company called "El mundo de los negocios S.A.S." with NIT 900.989.075-7, established on January 15, 2022, in Cartago, Colombia. The reader is requested to correctly complete tax forms 300 and 490, taking into account the normal due date and a case where they are submitted 32 days late. Additionally, 5 situations related to the company

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