Impacto de los mas recientes cambios normativos en el régimen simple de tributación

Abstract

The objectives of the degree work were: compile the information under which the Simple Tax Regime operates in Colombia, identify its favorability for the taxpayer and establish whether the implementation of this regime simplifies the tax collection process. Information was obtained from documentary references, the results of which show that this regime arises with Law 1943 of 2018 that relates it as an alternative mechanism for income and complementary taxes, so the most relevant point to opt for is; the rates, defined by activity and income of the taxpayer, and that through the new Law 2277 of 2022, established taxation by various groups of professionals, where those in education, human health care and social assistance, also determined more beneficial advances : while higher rates were established for the liberal professions than the others; Therefore, it was considered that the regulations presented a disparity in the treatment between these two groups, so the Constitutional Court announced the unenforceability through Sentence C-540 of 2023, and ordered the revival of numeral 3 of article 42 of the Law 2155 of 2021, which upon coming into force again, led to concerns regarding advances, because those that taxpayers had given for lower values, would now have to pay much more than what they projected, up to double or even triple; and this, of course, generated a regulatory vacuum