Formulación de lineamientos técnicos para fortalecer el componente tributario del Manual de Contratación de la Gobernación de Santander, a partir del análisis de las cargas tributarias según tipología contractual

Abstract

Problem: Public procurement involves multiple tax obligations; their incorrect application can lead to fiscal risks, administrative inconsistencies, and potential findings by oversight bodies. The Government of Santander identified a need to strengthen the tax-related component of its Procurement Manual to improve the determination and application of tax liabilities arising from contractual processes. Objective: To formulate technical guidelines strengthening the tax component of the Government of Santander’s Procurement Manual by identifying applicable tax regulations, analyzing the procurement methods used by the entity, and determining the tax obligations associated with different types of contractors. Method: A qualitative study with a descriptive and analytical scope was conducted, based on a review of national and local tax regulations, an analysis of the Government of Santander’s Procurement Manual, and a fiscal characterization of the contractors participating in the entity's procurement processes. Results: Opportunities for improvement were identified regarding the incorporation of technical criteria for applying taxes, withholdings, deductions, and official stamps, as well as the need to establish tools that facilitate the accurate determination of tax obligations during contract execution. Discussion: The results highlight the importance of strengthening tax control mechanisms within public procurement through clear guidelines that contribute to legal certainty, administrative efficiency, and the proper management of public resources.