Monotributo: un nuevo impuesto hacia el cumplimiento de obligaciones fiscales para pequeños comerciantes en Colombia

Abstract

With the new structural tax reform Law 1819 of 2016 in order to promote formality, the new tax called Monotributo is created, with which the national government hopes to reduce the high rate of informality, a scourge that overwhelms Colombian society. With the aim of promoting the formalization of small entrepreneurs for certain economic activities and for a significant group of individuals who are taxpayers of income tax, and for those who are developing economic activities informally, through this new tax, will provide a new option, provided that it meets the parameters set out in the Law, the legislator taking the suggestions made by the Committee of Experts, raised within its projections group 47, which corresponds to economic activities developed by natural persons dedicated to retail trade and hairdressing. However, for taxpayers who want to belong to this new tax and not continue with the income and supplementary tax, the norm established the fulfillment of a series of requirements to be able to access this tax, which within the norm was only contemplated for the people with a limit of income from retail trade and hairdressing activities.