Análisis del cambio de régimen ordinario al simple de tributación, en Colombia

Abstract

The change of the Regime of the natural and legal people obliged to declare income before the DIAN (Directorate of National Taxes and Customs) and contribute to the Hacienda Pública (Public Treasury), was generated with Law 1943 of 2018 (Financing Law), presented by Congress of the Republic of Colombia. The purpose of this investigation was to analyze the change from ordinary regime to simple taxation. The work was carried out based on a review of secondary information such as; documents and articles in digital databases and official pages. The results show the description of the ordinary and simple regime, classified in taxpayers and non-taxpayers, the comparative characteristics of these regimes and two examples of the changes that the ordinary regime has had by the simple regime. In conclusion, the new Simple Regime offers great benefits in terms of taxation for taxpayers who accept it, however, there are negative comments that indicate that this regime is not well structured and requires further studies to make this mechanism work.