Análisis de la trascendencia que ha generado el régimen simple tributario en Colombia

Abstract

In this article, the importance of the simple tax regime in Colombia will be made known, in order to understand and investigate the advantages and disadvantages, taking into account the requirements that the taxpayer must have to opt for this regime.The purpose of this research was to analyze the transcendence generated by the simple tax regime in Colombia, which was carried out through the revision of documents in electronic databases, laws and articles that help to clarify the doubts related to the subject. The results show that this regime constituted initially in the law of financing replacing the monotax was declared inexequible giving place at the end of 2019 to the law 2010, where this scheme aims to simplify and facilitate compliance with tax burdens, encourage formalization and reduce the formal and substantial burden on the taxpayer. In conclusion, this article seeks to analyze the import of this new regime in Colombia, investigating every event since the constitution.