Taxpayers offering consulting and scientific services, with income over 12,000 UVT to the RST
Constitutional Court by Judgement C - 540 of 2023, declared the unenforceability of some of the changes introduced by Law 2277 of 2022 to section 905 and 908 of tax administration, regulating the Simple Taxation Regime (hereinafter, RST).
The provision of section 905, paragraph 2, subparagraph 2 (added by section 42 of law 2277 of 2022), the threshold of 12,000 UVT (COP $ 564,780,000) that those providing professional consulting and scientific services had to meet in order to join the RST is no longer in place; for this reason, the UVT 100,000 (COP $ 4,706,500,000) threshold will once again apply without distinction to all taxpayers wishing to be taxed under the RST.
Similarly, the unified tax rates and bimonthly advance payments applicable to the income and activities of the education, human health, consultancy and liberal professions groups are no longer applicable; and, as a consequence, the rate established in paragraph 3 of section 42 of Law 2155 of 2021 will be reinstated.
Finally, the rates applicable to professional, consulting and scientific services in which the intellectual factor applies over the material factor, including the liberal professions, are the following:
Gross annual income | RST rate | |
Equal or greater to (UVT) | Lower than (UVT) | |
0 | 6.000 | 5,9% |
6.000 | 15.000 | 7,3% |
15.000 | 30.000 | 12% |
30.000 | 100.000 | 14,5% |
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Carlos Andres Molano Camelo Managing Partner Colombia - Bogota
