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The present research entitled Tax Planning as Tax Contingencies precaution tool in Coronavirus (COVID-19) context had the main object of identifying the importance and characteristics of tax planning as a tool for facing any problematic situation in companies, this research is a basic type, exploratory level, qualitative approach, and no experimental design. Furthermore, we used expert interviews as an instrument taking a sample of 6 experts in taxes; to determine the results we used the ATLAS. Ti 9 version software, the results evidenced that currently, the companies don´t have tax planning for a pandemic situation, for this reason, they had massive staff layoffs, decrease in income and definitive or temporary bankruptcy of companies. So, we propose to elaborate tax planning strategies for economic activities for every company at the start, setting new business laws with the purpose of tax contingencies.