La DIAN tiene facultad para determinar si un contrato de servicios o comercial, es un contrato de trabajo realidad, en el contexto del impuesto unificado bajo el régimen simple de tributación (simple) para la formalización y la generación de empleo

Abstract

The DIAN is empowered to establish the configuration of a reality employment contract, an activity of labour judges, in the case of subjects who cannot opt for the Unified Tax under the Simple Taxation Regime (Simple) for employment generation, under the numeral 3 article 906 of the National Tax Statute (Tax Statute, 2002, Art. 906). It takes into account the concepts of separation of powers throughout history, especially the judiciary in its judicial framework, and the jurisdiction of labour judges, with regard to the actual contract. It also refers to the definition of the employment contract, the actual contract and the elements of the Simple Simple Taxation Regime.