Tax Reform 2022 - Analysis Comparative

On December 13, 2022, Law 2277 of 2022 was issued, which establishes the new tax reform.
This tax reform contains changes in the Dividend rate for individuals, a minimum tax rate for legal entities and much more.

 Article

Topic

Section modified

Section

Previous section

2

Income Tax

Modify numerals 5 and 10 and paragraphs 3 and 5 of the Section
206 CTC

Limitation to exempt income from 25% to 790 UVT ($ 33,505,480) per year.

It is limited to 240 monthly UVT $ 101,178,880 per year.

The exempt income treatment to pensions obtained abroad or multilateral organisms is extended extended

Exemption only for pensions obtained in the framework of Law 100 of 1993.

3

Income Tax. Dividend Tax for Fiscal Residents

Modify Section 242 CTC-

Unbounded dividends are attached to general rates (progressive rates from 0% to 39%)

10% of what exceeds 300 UVT

The taxed dividends are subject to the general rate of the income tax of legal persons and the differential to progressive rates.

General Rate of Income Tax Legal Persons and the 10% differential which exceeds 300 UVT.

Retention at the source from 1090 UVT of 15%

The total tax is retained.

4

Income tax non -residents. Tax for dividends companies, foreign entities and non -resident natural persons

Modify the first paragraph of Section 245 CTC

Rate: 20%

Rate: 10%

5

Income tax non -residents. Tax for dividends companies, foreign entities and non -resident natural persons

Add Section 254-1 of the Tax Statute

For natural persons and ilíchidic successions residing in the country, who have received dividends in the terms of Section 331 of the E.T. 19% may be deducted from the Income Tax if they received more than 1,090 UVT as follows: (Dividende liquid income of dividends and participations in UVT minus 1.090 UVT) x19%

N/A

6

Income Tax Natural Persons. Dividend Tax for fiscal residents. Net income taxable

Modify Section 331 CTC

The income obtained by dividends and capital gain, which will be submitted to the marginal rates of Section 241 of the ET (0% to 39%) add to liquid income.

Dividends and capital gain are taxed separately with rates other than the rest of income.

7

Income Tax Natural Persons. Taxable Liquid Income General ID

Modify Section 336 CTC

Exempt deductions and income are limited to 40% that cannot exceed 1,340 UVT
Additionally, you can deduce 72 UVT by dependent up to a maximum of 4.
Deduction may be requested for the acquisition of goods. Equivalent to 1% of the value of the acquisitions without exceeding 240 UVT

Exempt deductions and income are limited to 40% that cannot exceed 5,040 UVT ($ 191,540,160)

8

Retention at the source natural persons -workshops

Modify the first paragraph of paragraph 2 of Section 383 CTC

Retention at the Source of Salaries Applies to work income different from work (fees, etc.)

Retention at the Source of Salaries Applies to work income different from work (fees, etc.) when they report not hiring 2 or more people.

9

Retention at the source natural persons -workshops

Modify numeral 3 of Section 387 CTC

On dependents: the children of the taxpayer over 18 years of age who are in a situation of dependency are added, provided that it is certified by legal medicine

This exclusion of limitation is not included

10

Income Tax

Modify Section 240 CTC

General rate of 35% and 9% applicable to the industrial and commercial companies of the State and mixed economy societies that exercise monopolies of luck and chance and liquors and alcohols.

In front of the 9%rate, the standard also provides for its application for hotel income; Thematic parks, ecotourism, agrotourism, nautical springs; Assistance services for older adults; Profits in the disposal of properties for the elderly and associated services.

5 additional points of the general rate for financial entities last the taxable periods 2023, 2024, 2025, 2026 and 2027, the 40%rate being total.
The surcharge is subject to a 100% advance
The national societies that develop the extraction of Hulla, of crude oil, electricity, must add additional points to the general rate.
Hotel services will pay a 15% rate on income for the provision of said services.
A minimal tax rate for taxpayers of the Income Tax - Taxes of Taxation Defurated is established.

 

11

Income Tax Legal Persons- Free Zone Users

Modify the first paragraph and paragraph 4 and add a
Second subsection, a paragraph 5 and a transitory paragraph to Section 240-1

Income tax rate in Free Zone: to fiscal income, excluding capital profits, a 20%rate will be applied.
The general rate of Section 240 of the E.T. to income that are not from the export of goods and services.
One year is granted to meet requirements.

20% tax rate.

12

Special Income Tax of Dividends or Participations received by National Companies

Modify the first paragraph of Section 242-1 of the CTC

10% rate as a retention at the rental source

7.50%

13

Income tax

Modify the first paragraph of Section 246 of the CTC

20% special rate for dividends and shares received by permanent establishments from foreign companies

10% rate

14

Income tax

Add Section 259-1 to CTC

Limit to tax benefits and stimuli for legal persons, it may not exceed 3% annually of its ordinary liquid income before deserving special deductions.

N/A

15

Income tax: non -declarant taxpayers

Modify subsection 3 of Section 22 of the Tax Statute

They will not be taxpayers or declarants, indigenous rooms and indigenous council associations

There were no indigenous council associations

16

Income tax

Modify the second paragraph of Section 36-1 of the CTC

The utilities due to the enhancement of shares registered in a Colombian stock exchange, when said alienation does not exceed 3% of the actions in circulation of the respective society does not constitute income or profit.

The 10% proceeding is changed to 3%

17

Income tax

Add Section 66-2 to the CTC

Determination of labor cost in potato cultivation: It is presumed to law that 30% of the value of entry taxed in the head of the producer, in each taxable year, corresponds to the inherent costs and deherent deductions to the labor to the labor

N/A

18

Income tax

Add a paragraph to numeral 2 of Section 105 of the
CTC

Realization of deduction for obliged to bring accounting: they will be understood by sentences from administrative, judicial or arbitration processes, the values ​​that have a punitive, sanctioning or compensation of damage nature.

N/A

19

Income tax

Modify Section 115 of the CTC

Payment for royalties will not be deductible from income tax nor can it be treated as cost or expense of the respective company.
The equity and normalization tax are not deductible.
The affiliation fees paid to the unions will be deductible from the income tax.
Payments for affiliations to social clubs, personal expenses may not be deduced from income tax.

There was no payment of royalties as not deductible

20

Income tax

Add Section 244-1 to CTC

A voluntary contribution is established in the Income Tax Declaration

N/A

21

Income tax

Modify Section 256 of the CTC

Discount for investments made in research, technological development or innovation: they will have the right to deduct from their income tax in charge of 30% of the value invested in these projects in the taxable period in which the investment was raised

The taxpayer could discount 25% of the invested value

22

Income tax

Modify paragraphs 1 and 2 and add a paragraph 6
to Section 256-1 of the CTC

PARAGRAPH 1. The projects presented and qualified under the tax credit modality may not access the discount defined in Section 256 of the E.T. Equal treatment. APPLICATION FOR REMUNERATION DERIVED FROM THE LINK OF THE NEW PERSONNEL WITH DOCTORATE TITLE.
Additionally, large companies will be able to access tax credit as long as investment projects are together with micro, small and medium enterprises.

They could not access the qualified projects under Section 158-1

23

Income Tax: Special Tax Regime

Modify the third paragraph of Section 356-2 of the CTC

If the tax adminitration finds that the requirements to remain in the RTE were not met, within the following 10 business days, the applicant must be informed so that he can correct within the following month.

There was no possibility to correct.

24

Income Tax: Special Tax Regime

Modify the third paragraph of Section 364-5 of the CTC

The entities of the special tax regime must update annually, in the first six (6) months of each year, the information referred to in this registration.

Were within the first 3 months of the year

25

Retention at the source

Add an Section to CTC (401-4)

Payments or fertilizers for non -VAT responsible for activities from transfers will not be subject to retention at the source.

N/A

26

Withholding Tax

Modify the second and third subsections of Section 800-1 of the CTC

The object of tax works agreements is modified by adding to the execution of projects in Zomac, the execution of projects in municipalities with development programs in territorial approach (PDET)

It was only aimed at the execution of projects in Zomac

27

Income Tax: Investment Deductions in Arts, Cultures and Heritage

Modify Section 180 of Law 1955 of 2019

The Ministry of Culture may make annual calls for projects related to the arts, cultures and heritage that comprise

The Ministry of Culture made calls for creative economy projects

28

Transitional deduction of income tax

#¡VALOR!

National natural and legal persons who develop hotel activities that have a trade establishment domiciled in San Andrés, Providencia and/or Santa Catalina prior to November 16, 2020, can discount 150% of the value of wages and benefits social during the validity of the year 2023.

N/A

29

Exempt capital gain

Modify Section 303-1 of the CTC

Visa insurance compensation is taxed with capital gain in the amount exceeding 3,250 UVT. The first 3,250 UVT will be considered exempt

He referred to 12,500 UVT

30

Exempt capital gain

Modify Section 307 CTC

The first capital gain is considered the first: 13,000 UVT of the room house and 6,500 UVT of different real estate from the deceased; 3,250 UVT assignments conjugal or inheritance portion.
The other inter -living legal acts held free of charge is limited to 1,625 UVT.

The first capital gain is considered: 7,700 UVT of urban housing and 7,700 UVT of rural property of the deceased; 3,490 UVT Assignments conjugal or inheritance.
The other inter -living legal acts held free of charge is limited to 2,290 UVT.

31

Capital gain: utility in the sale of house or apartment

Modify Section 311-1 CTC

Exempt only the first 5,000 UVT of the utility generated in the sale of the house or room apartment of natural persons. The limit of 15,000 UVT is eliminated for the application of the exemption.
Likewise, books, clothes and utensils for personal use of the deceased are exempt

Exemption from the first 7,500 UVT of the utility generated in the sale of the house or room apartment. Apply to houses whose cadastral value does not exceed 15,000 UVT.

32

Rate: capital gain for national and foreign societies and entities

Modify Section 313 CTC

capital profit rate in companies will be 15%

10% rate

33

Rate: capital gain for resident natural persons

Modify Section 314 CTC

capital gain rate in resident natural persons will be 15%

10% rate

34

Rate: capital gain for foreign natural persons without residence

Modify Section 316 CTC

15% capital gain rate for non -resident natural persons

10% rate

35

Heritage tax: taxpayers

Add Section 292-3 CTC

Natural persons and successions taxpayers of the income tax or substitute regimenes, national or foreign natural persons without residence in the country with respect to their equity directly or indirectly possessed in Colombia, foreign companies or entities that are not declarating income in Colombia and who possess goods in the country different from shares, accounts receivable or portfolio investments.

N/A

36

Wealth tax:
Generator fact .

Add Section 294-3 CTC

Possession on January 1 of each year, of a heritage equal to or greater than 72,000 UVT ($ 3,053,664,000)

N/A

37

Wealth tax:
Taxable base.

Add Section 295-3 CTC

Gross equity value possessed on January 1 of each year, except debts in charge of it. For natural persons the first 12,000 UVT of the room of rooms are excluded.
Special rules of patrimonial determination are established for the value of the shares, participations in foundations of private interest, Trusts.

N/A

38

Wealth tax:
Fee

Add Section 296-3 CTC

Heritage of:
0 to 72,000 UVT 0%
72,000 to 122,000 UVT 0.5%
122,000 to 239,000 UVT 1% greater than 239,000 UVT 1.5% The 1.5% rate will only apply by the years 2023,2024, 2025 and 2026. From 2027 it only applies the rate to 1%.

N/A

39

Heritage Tax: Cause.

Add Section 297-3 CTC

Tax is caused on January 1 of each year

N/A

40

Administration and Control Heritage Tax

Add to subsections 4 and 5 to Section 298-2 CTC

It constitutes sanctionable inaccuracy, the realization of accounting and/or fiscal adjustments, which do not correspond to effective or real operations and that involve the decrease in liquid assets, through omission or underestimation of assets, reduction of valuation or adjustments or tax readjustments , as well as the inclusion of non -existent liabilities

N/A

41

REMISSION HERITAGE TAX

Modify Section 298-8 CTC

Patrimony Tax is submitted to the rules of declaration, payment, administration and control, contained in Sections 298, 298-1 and 298-2 of the ET

 

42

Simple regime

Add a paragraph to numeral 2 and modify numeral 6
of Section 905 of the CTC

People who present professional consulting and scientific services in which the intellectual factor predominates can belong to the simple regime if they obtained gross income below 12,000 UVT

Gross income was 100,000 for these activities

43

Simple regime

Add a numeral 11 to Section 906 of the CTC

Waste management activities are added as long as they do not obtain net profits greater than 3% of gross income, if they obtain them they cannot belong to the simple regime

N/A

44

Simple regime

Paragraph 4 Section 908

Reduction of rates due to economic activity.
Addition of health activities and social assistance

Rates with greater value

45

Simple regime

Add a paragraph 2 and a paragraph 3 to Section 910 of the CTC

It is mandatory for the simple taxpayer, to make the total payment of the advance, or the securities to be paid in the annual declaration through the official payment receipt.
The simple statement of the simple will not be understood, which is not accompanied

N/A

46

Simple regime

Add a second paragraph to Section 912 of the CTC

Optionally and exclusive to the tax discount for electronic payments, the taxpayer can discount the GMF that has been paid in the respective taxable year

N/A

47

Carbon tax

Modify Section 221 of Law 1819 of 2016, which
It will be like this:

Includes expression equivalent carbon content
Greater precision regarding fact generator and causation
It is not caused in coquerías coal
If you have a neutral carbon certificate, the tax is not caused. (This certificate can be obtained by the final seller or consumer).
If whoever obtains the certificate is linked to the taxpayer of the tax, exemption will be 50%
In the case of liquefied Próleo gas, the tax is only caused in the sale to industrial users.

Same generating facts.
Greater fasteners
Neutral carbon certificate without distinction

48

Taxable base carbon tax

Modify Section 222 of Law 1819 of 2016, which
It will be like this:

Taxable base and rate according to the emission of greenhouse gases, but not only CO2
Increase in rates
Progressive Carbon Tax

CO2 emission
Minor rate
No coal imposed

49

Carbon tax

Modify Section 223 of Law 1819 of 2016, which
It will be like this:

Specific destination of the National Carbon Tax: coastal erosion, deforestation, protection, preservation of hydric sources, areas and strategic ecosystems

 

50

Single -use plastic products tax

 

Definitions applicable to single -use plastic products (plastic, polymers, and producer)

N/A

51

Single -use plastic products tax

 

Generator would be the sale, withdrawal for your own consumption, import for your own consumption. Sales made by producers.
Responsible is importer or producer
0.00005 UVT rate per gram

N/A

52

Single -use plastic products tax

 

It is not caused when the taxpayer presents the certification of circular economy
This tax is not deductible for income

N/A

53

Single -use plastic products tax. Sanction for not declaring

Add numeral 11 to Section 643 CTC

Sanction for not declare Tax on single -use plastic products is 20%

N/A

54

Ultra -processed sugar consumption tax

Add Section 513-1 CTC

Production, first sale or importation of ultra -prosecuted drinks sugar and concentrated, powders and syrups.
Children's formulas, medications with incorporation of added sugars, products to provide nutritional therapy, water are exempt.
Dairy derivatives and another 5 types of products are except

N/A

54

Ultra -processed sugar consumption tax. Responsible

Add Section 513-2 CTC

Responsible for the tax-producer, the importer, or the economic linked of one and the other

N/A

54

Ultra -processed sugar consumption tax. Taxable base

Add Section 513-3 CTC

The taxable base is the sugar content in grams (g) per 100 milliliters (100 ml) of drink sold

N/A

54

Ultra -processed sugar consumption tax. Fee

Add Section 513-4 CTC

Progressive rate according to 100 ml content
Application of the rate according to the vol/100*formula

N/A

54

Ultra -processed sugar consumption tax. CAUSATION

Add Section 513-5 CTC

Tax Cause - 1. First sale made by the producer, on the date of issuance of the invoice or equivalent document and in the absence of these, at the time of delivery
2. In imports, at the time of nationalization or disadvantage of good.
- It is deductible for rent for the buyer as greater value of good
- No discontable tax in VAT
- Discriminated on the invoice with VAT

N/A

54

Tax on consumption of ultraprocessed edible products and with high added sugar content. Generator fact

Add Section 513-6 CTC

Production, first sale or importation of ultraprocessed edible products and high added sugar content

N/A

54

Tax on consumption of ultraprocessed edible products and with high added sugar content. Responsible

Add Section 513-7 CTC

Producer, the importer, or the economic linked of one and the other

N/A

54

Tax on consumption of ultraprocessed edible products and with high added sugar content. Taxable base

Add Section 513-1 CTC

For national products the sale price and for imported the declared value of imported merchandise

N/A

54

Tax on consumption of ultraprocessed edible products and with high added sugar content. Fee

Add Section 513-8 CTC

Gravacle Base will be the sale price. In the case of imported goods, the tax base will be the same that take into account to liquidate customs taxes.

N/A

54

Tax on consumption of ultraprocessed edible products and with high added sugar content. CAUSATION

Add Section 513-9 CTC

The tax rate will be 10% in 2023, 15% in 2024, and 20% from 2025

N/A

55

Tax on consumption of ultraprocessed edible products and with high added sugar content. Remission

Add Section 513-10 CTC

In the case of national products, the tax is caused at the time the producer delivery in the factory or plant for distribution, sale or exchange in the country, or for advertising, promotion, donation, commission or destines them self -consumption .
In the case of foreign products, the tax is caused at the time they are introduced to the country

N/A

56

Effective Administration Headquarters

Modify paragraph 1 of Section 12-1 CTC

Let: place where commercial and management decisions are materially made to
Carry out the activities of society or entity on a day -to -day basis.
- It is determined taking into account all the facts and circumstances that are relevant, especially the places where administrators usually exercise their responsibilities and the daily activities of the company or entity are carried out.

Be: where decisive commercial and management decisions are made to carry out the activities of society as a whole.
- Place where senior executives and administrators exercise their responsibilities and the daily activities of the Senior Management of the Company are carried out

57

Significant economic presence (PES)

Add Section 20-3 CTC

As of January 1, 2024, those who have PES are subject to income tax. Which will be the non -residents or not domiciled in Colombia that markets goods and services and:
- Keep deliberate and systematic interaction with customers located in the country
- In the previous or in progress, it has gross income greater than 31,300 UVT due to transactions involving goods with people in Colombia.
- Those who provide digital services from abroad (the standard establishes an enunciative list)
The standard establishes:
1. Deliberate and systematic interaction means:
- Maintain interaction or marketing deployment with (300,000) or more Colombian users
- Maintain or establish the possibility of visualizing prices in pesos (COP) or allowing payment in pesos (COP).
2. Those who have PES have the option to declare and pay at the 3% rate on gross income with the option of requesting the non -retention of subsection 8 art. 408 (10%), which prevents submitting a statement.
3. The PES shall be understood without prejudice to what is agreed in the agreements to eliminate taxation · signed by Colombia.

N/A

58

National source income

Add the first paragraph of Section 24 CTC

Those derived from the significant economic presence in the country are considered income.

N/A

59

Income in kind

Add Section 29-1 CTC

They constitute payments in kind and must be reported as entry in favor of the beneficiary, all those that are carried out through the provision of services or acquisition of goods destined for the taxpayer to their spouse or relatives, provided that they do not constitute their own income at the head of said said people and it is not the contributions that employers must make by law to the Social Security System, the ICBF, the SENA and Family Compensation Boxes.

N/A

60

Estimation of costs and expenses for the general card of the Income Tax of Natural Residents

Add Section 336-1 CTC

For the purposes of Section 336 of the ET, the DIAN can estimate ceases indicative of deductible costs and expenses. For work income, deductible costs and expenses are estimated at 60% of gross income.

N/A

61

Retention at the source to non -residents

Add an eighth paragraph to Section 408 CTC

The payments or fertilizers made to non -residents with significant economic presence in Colombia are subject to a 10%rate.
Retention agents are the issuing entities of
Credit and debit cards, the sellers of 'Prepaid Cards ", the cash collectors in charge of third parties, the payment catwalks, among others.

N/A

62

For the purposes of national, departmental or municipal taxes, information can be exchanged

Modify Section 585 of the CTC

For the analysis, administration, liquidation and control of national, departmental or municipal taxes, the Ministry of Finance and Public Credit, the Ministry of Health and Social Protection, the DNP, DIAN, UGPP, among others may exchange information about taxpayers. You may also request a copy of existing investigations in other tax administrations.

The standard only allows the exchange of information between the Ministry of Finance and the Departmental and Municipal Finance Secretaries.

63

Annual declaration of assets abroad

Modify the first paragraph of Section 607 CTC

They are obliged to submit the annual statement of assets abroad

The norm does not mention the subjects forced to submit an annual statement of assets abroad

64

Official Determination of Tax by Billing

Add Section 719-3 CTC

The DIAN may officially determine by billing income taxes, VAT and national tax taxes on tax omisses. Their characteristics are:
- It is an administrative act that takes executive merit
- The taxable basis is determined according to the ET, the third -party report and the electronic an akle
- It is notified by electronic notification
- The appeal does not proceed, without prejudice to exhausting a procedure so that it does not provide executive merit
- Acceptance within 2 months, by electronic media and sanction for extemporaneity must be settled
- No acceptance: express it by electronic media or submit the declaration, otherwise the invoice provides executive merit

N/A

65

Control on Operations and exempt amounts of the GMF

Add Section 881-1 CTC

GMF financial entities must adopt an information system that allows verifying and controlling the retention of the GMF.

N/A

66

Extraordinary faculties for institutional strengthening for the efficiency of tax, customs and exchange management

 

The president is given extraordinary powers to modify the DIAN career system and human talent management.

N/A

67

Dian Personnel Plant Expansion

 

The Government will expand the Person of the DIAN, in the number of employees, denomination, code and degree determined by the technical study that the DIAN present

N/A

68

Extraordinary powers to issue a new sanctioning regime and confiscation of goods in customs, as well as the applicable procedure

 

Extraordinary powers are given to the 6 -month president since the date of enact

N/A

69

Of fraud and tax evasion, omission of assets and inclusion of non -existent liabilities

Modify Chapter XII of Title XV of Book II of the Law
599 of 2000

1. Omission of assets or inclusion of non -existent liabilities: the behavior applies to anyone who performs the guiding verb and is typific from 1,000 SMLMV, with a penalty of 48 to 108 months.
2. Laborudation or Tax Evasion: The behavior applies to anyone who performs the guiding verb and is typified from 100 to 2,500 SMLMV with a penalty of 36 to 60 months.
For both crimes:
- The criminal actions will be appropriate, provided that resources are not in process in administrative headquarters or when there is no reasonable interpretation of applicable law.

1. Omission of assets or inclusion of non -existent liabilities: the rule only mentioned that it applied to the "taxpayer", the behavior is typified from 5,000 SMLMV, with a penalty of 48 to 108 months.
2. Laborudation or tax evasion: the rule only mentioned that it applied to the "taxpayer", the conduct is typificed from 250 to 2,500 SMLMV, with imprisonment from 36 to 60 months.
For both crimes:
- Criminal actions can be initiated at the special request of the DIAN director general

70

Term of prescription of criminal action

Add paragraph 9 to Section 83 of Law 599 of 2000

The term of prescription of the criminal action of the crimes of fraud and tax evasion and omission of assets and onclusion of non -existent liabilities is suspended by the subscription of a payment agreement without exceeding a term of 5 years, counted from the moment of Subscription of the Agreement, and until the declaration of compliance or breach of the payment agreement by the Tax Authority.

N/A

71

VAT Luck and chance games

Modify subsection 3 of Section 420 of the CTC

In the case of games located such as little machines or slot, the monthly base will be 20 UVT, and the base of the games table will be 290 UVT.
For the electronic slots that operate in premises whose main activity is not the operation of games of luck and chance, the taxable base will be 10 UVT.
In the Bingo Games, the monthly taxable base will be 3uvt for each chair.
For the other localized games the monthly taxable base will be 10 UVT.

In the case of games located such as little machines or slot, the monthly base will be 20 UVT, and the base of the games table will be 290 UVT.
For the electronic slots that operate in premises whose main activity is not the operation of games of luck and chance, the taxable base will be 10 UVT.
In the Bingo Games, the monthly taxable base will be 3uvt for each chair.
For the other localized games the monthly taxable base will be 10 UVT.

72

VAT - Excluded goods

Modify and add to Section 424 of the CTC

Eliminates from exclusion to domestic animals.
Includes within the exclusions the immediate prize incentives for territorial games and chance.

Eliminates from exclusion to domestic animals.
Includes within the exclusions the immediate prize incentives for territorial games and chance.

73

VAT - Imports that do not cause the tax

Modify literal j) of Section 428 CTC

The importation of goods subject to postal traffic must be less than USD $ 200, and be originally from the countries with which Colombia signed a NAFTA, to avoid the cause of the tax

The importation of goods subject to postal traffic must be less than USD $ 200, and be originally from the countries with which Colombia signed a NAFTA, to avoid the cause of the tax

74

VAT - not responsible for the tax

Modify paragraph 4 of Section 437 of the CTC

They will not be responsible for VAT the contirbountes of the simple regime when they only develop activities included in Group 1 of Section 908. Neither when their gross income is less than 3,500uvt.

They will not be responsible for VAT the contirbountes of the simple regime when they only develop activities included in Group 1 of Section 908. Neither when their gross income is less than 3,500uvt.

75

VAT - Transportation of Securities

Add a paragraph 2 to Section 462-1 of the CTC

The securities transport service authorized by the Superintendence of Private Surveillance, goes from excluding to taxes with the special taxable basis of the tax contained in Section 462-1.

The securities transport service authorized by the Superintendence of Private Surveillance, goes from excluding to taxes with the special taxable basis of the tax contained in Section 462-1.

76

VAT - SERVICES EXCLUDED

Modify Section 476 of the CTC

VAT exclusion for cinema tickets, sporting, cultural, musical and family recreation events.
Exclusion of the Collection of Vehicle Access Rights to Support Wholesale Centrals, provided they are destined to adapt land, agricultural and fishing production.
Exclusion of marketing of live animals, except for company domestic animals.
Exclusion of the slaughter service.

VAT exclusion for cinema tickets, sporting, cultural, musical and family recreation events.
Exclusion of the Collection of Vehicle Access Rights to Support Wholesale Centrals, provided they are destined to adapt land, agricultural and fishing production.
Exclusion of marketing of live animals, except for company domestic animals.
Exclusion of the slaughter service.

77

Stamp duty

Modify Section 519 of the CTC

1.5% rate timbre tax for alienated goods for a value between 20,000 and 50,000 UVT.
The tax will be 3%, if the alienation value exceeds 50,000uvt.

1.5% rate timbre tax for alienated goods for a value between 20,000 and 50,000 UVT.
The tax will be 3%, if the alienation value exceeds 50,000uvt.

78

INEFICACY OF RETENTION DECLARATIONS AT THE FOUNTAIN

Modify Section 580-1 of the CTC

The retention statements at the source submitted without total payment will produce legal effects, as long as the value stopped paying does not exceed 10 UVT, and is canceled from the following year counted from the expiration of the deadline to declare.
Possibility of cleaning up the retention statements at the ineffective source, whose value to pay is less than 10uvt and the entire value owed, plus interest before June 30, 2023.

The retention statements at the source submitted without total payment will produce legal effects, as long as the value stopped paying does not exceed 10 UVT, and is canceled from the following year counted from the expiration of the deadline to declare.
Possibility of cleaning up the retention statements at the ineffective source, whose value to pay is less than 10uvt and the entire value owed, plus interest before June 30, 2023.

79

Divulgation

Modify Section 583 of the CTC

The DIAN must guarantee the publication of an anonymity and representative sample of the declarations of the different taxes administered by the entity periodically.

The DIAN must guarantee the publication of an anonymity and representative sample of the declarations of the different taxes administered by the entity periodically.

80

Exogenous information - sanctions

Modify Section 651 of the CTC

Maximum sanction of 7,500 UVT.
1% sanction for not providing information
0.7% sanction for providing information with errors
0.5% sanction for providing extemporaneous information
Sanctions where it is not possible to determine the base, the sanction will be 0.5UVT for each data not supplied or incorrect.

Maximum sanction of 7,500 UVT.
1% sanction for not providing information
0.7% sanction for providing information with errors
0.5% sanction for providing extemporaneous information
Sanctions where it is not possible to determine the base, the sanction will be 0.5UVT for each data not supplied or incorrect.

81

Payment agreements

Modify Section 814 of the CTC

Personal guarantees may be accepted when the debt story does not exceed 3,000 UVT.
Similarly, payment facilities will be granted, without guarantees, when the term does not exceed one year and the taxpayer has not breached payment facilities during the year prior to the date of submission of the application.

Personal guarantees may be accepted when the debt story does not exceed 3,000 UVT.
Similarly, payment facilities will be granted, without guarantees, when the term does not exceed one year and the taxpayer has not breached payment facilities during the year prior to the date of submission of the application.

82

Embargoes

Modify Section 839 of the CTC

When taxpayers or solidarity debtors, heirs or others affected by embargoes before the DIAN have made the corresponding payments, certified by the Tax Administration, immediately the corresponding official will issue the corresponding resolution that decrees the landing of the goods and will send a copy to the corresponding registration office.

When taxpayers or solidarity debtors, heirs or others affected by embargoes before the DIAN have made the corresponding payments, certified by the Tax Administration, immediately the corresponding official will issue the corresponding resolution that decrees the landing of the goods and will send a copy to the corresponding registration office.

83

GMF

Additions to Section 871 of the CTC

Credit and debit movements originated in electronic payment operations by a cardholder or by the user of an electronic payment means, it is considered a single taxed operation by the cardholding or user of the means of payment until the dispersion of funds to the shops to the businesses to TRUE OF THE ACQUIVERS OR THEIR PAYMENT SERVICES SUPPLIERS, provided that they are operations carried out in the development of the payment acceptance contract in trade

Credit and debit movements originated in electronic payment operations by a cardholder or by the user of an electronic payment means, it is considered a single taxed operation by the cardholding or user of the means of payment until the dispersion of funds to the shops to the businesses to TRUE OF THE ACQUIVERS OR THEIR PAYMENT SERVICES SUPPLIERS, provided that they are operations carried out in the development of the payment acceptance contract in trade

84

Concurrent tax benefits

Modify Section 23 of Law 383 of 1997

The same economic fact may not generate more than one tax benefit for the taxpayer, unless the law expressly determines it.
The use of multiple benefits based on the Mimso made causes the loss of the greatest benefit.

The same economic fact may not generate more than one tax benefit for the taxpayer, unless the law expressly determines it.
The use of multiple benefits based on the Mimso made causes the loss of the greatest benefit.

85

Reorganization Agreement

Add to Section 41 of Law 1116 of 2006

The priority of the DIAN obligations and other tax authorities will not be an obstacle to the achievement of the reorganization agreement, provided that a real or furniture guarantee is constituted by insurance policy.

The priority of the DIAN obligations and other tax authorities will not be an obstacle to the achievement of the reorganization agreement, provided that a real or furniture guarantee is constituted by insurance policy.

86

Tax works

Add to Section 238 of Law 1819 of 2016

The tax works mechanism will be applicable in the Pdet and Zomac territories of Buenaventura

The tax works mechanism will be applicable in the Pdet and Zomac territories of Buenaventura

87

Airport consideration

Modify Section 151 of Law 2010 of 2019

20% of the total consideration will be transferred to the municipalities and districts in which the airports object of the concession are located.

20% of the total consideration will be transferred to the municipalities and districts in which the airports object of the concession are located.

88

Agricultural supplies

Modify Section 23 of Law 2183 of 2022

Agricultural supplies will be imported at a rate of 0% tariff for a term of 1 year

Agricultural supplies will be imported at a rate of 0% tariff for a term of 1 year

89

BASE INCOME OF INDEPENDENTS

 

They will make defeated month, on a minimum base of 40% of the monthly value of the income caused, or those effectively received, not including the VAT value. The DIAN may determine a cost presumption scheme in accordance with the provisions of the DANE, the Bank of the Republic, Superintendence of Societies or other entities whose statistics are applicable.

They will make defeated month, on a minimum base of 40% of the monthly value of the income caused, or those effectively received, not including the VAT value.

90

Studies with gender approach

 

Dian will conduct tax and statistics studies with a gender approach

Dian will conduct tax and statistics studies with a gender approach

91

Transitory Moratory Interest Rate

 

Obligations paid until June 30, 2023 or for payment facilities signed until June 30, 2023, the moratorium interest rate will be reduced by 50%.

Obligations paid until June 30, 2023 or for payment facilities signed until June 30, 2023, the moratorium interest rate will be reduced by 50%.

92

VAT statements without legal effect

 

VAT responsible that within 4 months following the date of entry of Law 2277 submit VAT statements that on November 30, 2022 are considered without any legal effect, they will not be obliged to liquidate sanction for extemporaneity, or interest interests

VAT responsible that within 4 months following the date of entry of Law 2277 submit VAT statements that on November 30, 2022 are considered without any legal effect, they will not be obliged to liquidate sanction for extemporaneity, or interest interests

93

Interest reduction and sanctions

 

Taxpayers who have not submitted the tax statements to which they were bound by the taxes administered by the DIAN and that they present them before May 31, 2023 with payment or payment facilities signed before June 30, 2023 , sanctions and interest rates will be reduced and liquidated in the following terms:
1. Extemporaneity and interest sanction are reduced by 60%.
It will also apply for taxpayers who correct the statements that submit inaccuracies in taxes
managed by the Dian ..

Taxpayers who have not submitted the tax statements to which they were bound by the taxes administered by the DIAN and that they present them before May 31, 2023 with payment or payment facilities signed before June 30, 2023 , sanctions and interest rates will be reduced and liquidated in the following terms:
1. Extemporaneity and interest sanction are reduced by 60%.
It will also apply for taxpayers who correct the statements that submit inaccuracies in taxes
managed by the Dian ..

94

VAT - Exclusion

 

VAT exclusion of products elaborated within seclusion establishments

VAT exclusion of products elaborated within seclusion establishments

95

Icetex contribution

 

Creation of a contribution to benefit students who finance their studies in higher education through educational credit reimbursable with Icetex.

Creation of a contrabution to benefit students who finance their studies in higher education through educational credit reimbursable with ICETEX.

96

Repeal

 

The tax benefits to which taxpayers have already been granted will remain in force for those who accredited them.

 

 

 

Section 36-3 CTC

Distribution of profits in shares or quotas of social interest or their transfer to the capital account is a non -constitutive income of income or capital gain.

 

 

 

Section 57 CTC

Exoneration of taxes for the Nevado del Ruiz area in the income obtained by the disposal of real estate in those areas.

 

 

 

Section 57-1 CTC

Non -constituent income or capital gain are subsidies and aid granted in the Safe Admission Agro Program and those of the incentive to storage and incentive to rural capitalization.

 

 

 

Section 126 CTC

Companies can deduce from their gross income the amount of the contribution to the mutual investment fund.

 

 

 

Transitory paragraph of Section 143-1 CTC

Mining investments will be amortized by the straight line method within 5 years.

 

 

 

Section 158-1 of CTC

Deductions for donations and investments in research, technological development and innovation.

 

 

 

Numerals 3, 4 and 5 of Section 207-2 of the CTC

Exempt income from hotel services provided in hotels that are built or remodeled and the exempt income of ecotourism services.

 

 

Numerals 1, 2, literals a), b), c) and d) of numeral 4, 5, 6 and 8 of Section 235-2 CTC

1. Tax incentive of the orange economy.
2. Tax incentive for the development of the Colombian field
4. Income associated with social interest and housing housing of priority interest.

 

 

 

Section 235-3, 235-4 CTC

Tax incentive to mega investments.

 

 

 

Section 257-2 CTC

Tax discount for donations aimed at achieving the immunization of the Colombian population against COVID.

 

 

 

Section 306-1 CTC

The prizes for bets in horse races or dogs not greater than 410 UVT are not subjected to retention at the source or capital gain.

 

 

 

Section 616-5 of the CTC

Official determination of income tax by billing

 

 

 

Paragraph 7 of Section 800-1 of CTC

Additional projects that could apply to the tax mechanism

 

 

 

Section 4 of Law 345 of 1996

Deduziness in the Income Tax of the loss suffered in the alienation of bonds for security.

 

 

 

Section 5 of Law 487 of 1998

The losses suffered by the disposal of peace security bonds will not be deductible from income tax.

 

 

 

Section 97 of Law 633 of 2000

Deduction for new investments made for air transport in the remote areas of the country.

 

 

 

Section 365 of Law 1819 of 2016

Incentives for investments in hydrocarbons (tax refund certificate that corresponds to a value that is not constitutive of income or capital gain)

 

 

 

Section 15 of Legislative Decree 772 of 2020

Discounts, discounts or capital removes, fines; sanctions or interests obtained by debtors, will be taxed in all cases as an capital gain and not as ordinary income or liquid income, when such yields, profits, sales, discounts or removes are presented or are the result and part of the reorganization agreements celebrated or modified within the framework of the reorganization regime

 

 

 

Section 30 of Law 2133 of 2021

The 2% rate for International Maritime Transport Service

 

 

 

Sections 37, 38 and 39 of Law 2155 of 2021

THE DAYS WITHOUT VAT

 

 

 

Legislative decrees 560 and 772 are extended until December 31, 2023, with the exception of paragraph 3 of Section 5 of Legislative Decree 560 of 2020

Reorganizations

 

 

 

Section 2 Laws 2238 and 2240 of 2022, will apply until December 31, 2024

Term to accept Zese

 

 

 

Section 40 of Law 2068 of 2020 shall be in force until December 31, 2024.

 

 

 

Tax for sugary ultraprocessed drinks governs as of November 1, 2023

 

 

 

 

Ultraprocessed Edible Product Tax has governed from November 1, 2023

 

 

Document

Boletin-Ley-2277-ING.pdf

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