Competencia de los fondos mixtos para actuar como agentes retenedores de las estampillas departamentales y municipales, en los contratos de obra pública que suscriben en el departamento del meta

Abstract

This research work addresses the issue of the jurisdiction of Mixed Funds to act as withholding agents for Departmental and Municipal stamps in force in the Department of Meta, in public works contracts they enter into with third parties. Through a theoretical-legal analysis of documentary and qualitative type, it examines whether the private law nature of these entities exempts them from the obligation to withhold these territorial taxes, or if, conversely, the Departmental Ordinances and Municipal Agreements are sufficient to attribute them such tax liability. The research identifies five stamps in force in Meta, analyzes the legal framework applicable to Mixed Funds under article 96 of Law 489 of 1998 and article 2 of Law 80 of 1993, contrasts territorial regulations with the provisions that define the status of withholding agent, and determines the sanctioning and fiscal implications of non-compliance. The results show that, although Mixed Funds with minority state participation have a private nature, the express legal provision in articles 368 of the Colombian Tax Statute and the current territorial ordinances attribute them the obligation to act as withholding agents without the possibility of exemption based on their private regime. Keywords: Mixed Funds, withholding agents, territorial stamps, tax law, public works contracts, Meta, legal nature, tax jurisdiction, Departmental Ordinances, Municipal Agreements.