Régimen simple de tributación en Colombia 2022

Abstract

The Colombian state offers an alternative model of taxation, which seeks a tax formalization by some economic sectors, which, although some of them are small, there are others which manage good income, but their taxation has two faces, one of them is evasion, since due to its unusual formalization it lends itself to omitting economic transactions. The other side is high taxation, since these same sectors do not have the formalization of those on which they depend for the acquisition of costs and expenses, thus presenting too high incomes. The OECD in its article Taxation in Colombia of the year 2017 (Concha Llorente, Ramírez Jaramillo, & Acosta, 2017), shows that evasion is greater by the economic sectors carried out by natural persons in contrast to legal entities, this is due to the controls exercised by the state over them. Colombia presents a high degree of commercial informality in the main cities, as well as the lack of access to telecommunications (municipalities isolated from the main cities), poverty and abandonment by the state, with the absence of controls, territorial entities, training and education. The simple tax regime is born for the second time as a result of the monotax. In 2016, with Law 1819 in its article 165, the monotax was born as an alternative to income control, which was not accepted due to the lack of dissemination and pedagogy of it. Seeing that there were very few who availed themselves of this, it was reformed and introduced into Law 1943 of 2018, now called the Simple Taxation Regime, when we refer to it being born a second time, it is because this law was sued under the sentence C-481/19 (Constitutional Court of Colombia, 2019), since it was not publicized. All laws must be disclosed in the "Official Gazette of the Congress" this is the newspaper where the laws approved by the Congress of the Republic of Colombia are published. Again it is presented within the 2010 law of 2019 in its chapter V, with the pertinent reforms being called Unified Tax Under the Simple Taxation Regime, and today it is within our national tax statute from article 903 and in the decree only regulation from article 1.5.8.1.1.