La reserva legal en materia tributaria

Abstract

In the Colombian legal system, the personal information of citizens is reserved, by virtue of the rights and principles of which they enjoy, that is why, the right to access information is subject to strict constitutional limits. In this sense, the fundamental right of petition is also subject to main rights such as privacy and habeas data, embarrassing the administrative function with respect to the treatment that is given to the tax information of the people. It was analyzed, how the secret of information is kept safe, in relation to tax declarations and personal data of taxpayers. The state in exercise of its collecting power, must respect in turn, citizen guarantees, ensuring the equality and freedom of its taxpayers, what involves fair, equitable and respectful treatment, for this reason, a huge effort has been made to regulate this, however, they are still empty, in the country's regulatory system. The article compiled, a list of requests that are generated around the tax information of the people, and gave guidelines based on a thorough study of the Colombian legislation, to determine what premium at the time of raising the legal reserve, whether the right to privacy or information and inter-institutional collaboration.