Regimen Simple de Tributacion Frente Al Regimen Ordinario

Abstract

Since the tax regimes have been implemented in Colombian accounting, they have been in charge of establishing the way and manner in which companies must pay taxes, but they did not begin with all the regimes that are currently in place, but rather in the way that the level of income has changed and the development of its economic activity, partly due to their participation on it. This is because certain benefits and improvement systems are recognized in these regimes and that they vary between them in profitability, type of registration to be presented to the government and the conditions to belong to each one as a natural or legal person. In the case of the simple tax regime, it was introduced with a registry that includes several taxes, presented as one, being a great improvement when it comes to those required to present it, while in the ordinary tax regime, taxes are presented by separately, but has the benefit of allowing costs and expenses to be deducted. “In this order of ideas, it is important to mention the establishment of strategies by the government and the structuring of qualified tax systems” (García y Casallas, 2022, p.8), increasingly seeking the reduction of informality and accuracy on the part of each company or person, but understanding that the implementation of a new regime can be a good opportunity to know what areas can be improved in the future to achieve that goal.