El régimen simple de tributación como facilitador de la gestión fiscal en empresas de servicios profesionales: Caso Romero Finanzas Corporativas SAS

Abstract

One of the great challenges of governments worldwide is the formalization of businesses through the relaxation of requirements or procedures before the tax authorities and the reduction of the tax impact on the finances of companies or informal businesses, with these measures they seek to increase the collection of tax revenues and thus minimize the "fiscal gap" generated by social investment and other expenditures of national budgets. In Colombia, multiple tax reforms have considered business formalization and tax and labor flexibilization as an element that positively impacts the economy; in this order, articles have been included and/or added to the Tax Statute that contain favorable conditions and facilities for taxpayers to comply with their formal obligations with the tax authorities. Terms such as the Monotax and later the Simple Taxation Regime "RST" have been regulated and implemented seeking the business formalization of small and medium businesses encouraging the creation of companies as evidenced in the statistics presented by the tax administration "DIAN" for the years 2019, 2020 and 2021. The flexibility of the tax regulation that allows settling in the same form all national and territorial taxes from the same tax base such as income makes the RST attractive for taxpayers; in addition to the benefit or savings in cash represented by the non-application of withholdings at source by customers, the discount of payments for pension contributions as part of the tax payment, differential rates according to the group according to the economic activity and the possibility of deducting from the tax payment a percentage of the income received in the banking channels and other operational and financial benefits. The analysis case presented in this document shows the benefits associated with the implementation of the RST in businesses or companies with economic activities classified in group 3, in which the cash savings during an accounting period could reach up to 73% of the tax payment and a decrease in the operational burden in the liquidation of national and territorial taxes.