Análisis del cambio de régimen del ordinario al simple de tributación en Cali

Abstract

The purpose of this investigation was to analyze the change from the ordinary regime, previously called Monotributo to the simple tax regime implemented through the tax reform of Law 1943 of 2018. The work was carried out based on the review of documents in electronic databases of articles in digital journals and Tax Reform Law 1943 of 2018, in addition to the revision of regulations such as the National Tax Statute. The implementation of this tax was generated by the OECD recommendation to Colombia to expand the eligibility of the Periodic Economic Benefits program and reform labor markets to reduce informality and create more quality jobs. On the other hand, with the analysis of experiences in other parts that have implemented this figure since the 1990s, Argentina, Uruguay and Brazil were found. Based on the recommendations given by the OECD in May 2015, the Banking of Opportunities presented a proposal for the design and implementation of the Monotax in Colombia, where experiences in Latin American countries are presented and the proposal applicable in Colombia is presented. Finally, Congress issued Law 1819 of 2016, which establishes the final text for the regulation of this new tax (Arenas, 2019). The advantage of the simple tax system consists of a tax discount of 100% of the total contributions paid to employees in pension funds, and the deduction of 0.5% of the income collected electronically. In conclusion, the change made by the State will bring great benefits for all the people who benefit from this regime, in addition, the State also sought to reduce formal and substantial burdens, boost formality and facilitate compliance with the obligations of both natural and legal persons who voluntarily decide to pay taxes in this regime.