Análisis de Delitos tributarios y cambios con aplicación del artículo 69 de la ley 2277 de 2022 y su impacto en el artículo 434A del código penal.

Abstract

This project is aimed at understanding and comprehending the ongoing problem related to the absence of tax culture, the lack of knowledge of tax regulations and the recidivism in evasive or elusive practices of the Colombian population and the correction and control management of this process to avoid legal tax consequences. This problem encompasses a necessary, precise and critical adaptation in Colombia, where alarming situations have been identified that affect the correct development of tax collection, and the absence of equity in the distribution of tax burdens. Therefore, the impacts and changes derived from the tax reform Law 2277 of 2022 are analyzed and evaluated in relation to its article 69, which relates the tax crimes of omission of assets and inclusion of non-existent liabilities, with the purpose of understanding how such reform improves the detection, prosecution and punishment of illicit conducts in the tax field. We proceed to analyze the norm during a time line; observing the way in which it was changing and adapting to the economic advances and tax knowledge that were faced throughout the years. Consequently, it is important to mention that the crimes related in this document are subject to the statute of limitations, thus giving time for legal criminal prosecution to the Attorney General's Office, likewise it is important to be clear that in Colombian criminal law those who respond criminally are the persons and not the companies in the end those who must respond are the legal representatives of each company, the tax auditors and the accountants. Finally, a recommendation is made to the taxpayer if he/she is in this process, which would be to correct the return and pay the figures that have generated the infraction, when doing so, the criminal action is extinguished, which will result in the filing of the criminal investigations, otherwise the taxpayer is subject to the decision of a judge