Impuesto De Normalización Tributaria “Activos Omitidos Y/O Pasivos Inexistentes”

Abstract

The term related to omitted assets was used for the first time in the year 2000, where through article 4 of Law 633, the legislators established a special audit benefit for all those assets represented in foreign currency held abroad and not declared; for the year 2002 with the issuance of Law 789, it established in its article 80 what is related to non-existent liabilities. The emergence of these concepts is given as a response by the State to the impossibility of effectively applying the corrective measures to the evaders of this type of tax, which are an insignificant number of taxpayers.

The concepts of omission of non-existent assets and/or liabilities that for a long time were in the shadow of different taxes (income, occasional profits); give rise to the complementary tax of tax normalization to the wealth tax. Despite the fact that the aforementioned tax passed the constitutional threshold to be declared enforceable within the tax legal system, there are some situations that allow the opposite to be inferred.

The complementary tax of tax normalization to the wealth tax, is a tax of a special nature that is made up of the omission of assets and/or the inclusion of non-existent liabilities in the respective declarations, this tax acquired the category of tax from the article 35 of Law 1739 of 2014 and is maintained until the year 2022 by provision of article 2 of Law 2155 of 2021.

Along with obtaining resources through the different regulations, the need arose to narrow the ambiguous fence to all those people who in some way overlooked their tax obligations and breached the regulations; Thus, the omission of non-existent assets and/or liabilities is included in the Colombian criminal code as a punishable offense, generating greater pressure on those who are found to be breaking the law.

The purpose of this academic article, related to the tax normalization tax, is to analyze the possible benefits delivered to taxpayers who had the obligation to declare and did not do so properly; Therefore, over time, strategies were designed and converted into regulations, which sought to reduce the negative effects produced by the formal failure to declare; Likewise, the reader is provided with a broad normative summary (laws, decrees, sentences) with the purpose of expanding the analysis of the tax normalization tax.