The Tax Statute in Colombia presents the rules regarding the collection of taxes and duties . If you have questions about what the Tax Statute 2024 is and what it is for, join me in this article!
The Tax Code was established in 1989 through Decree 624 and consists of eight books and a preliminary title. Let's see what it's all about!
The preliminary title I mentioned earlier sets out the tax obligations of all taxpayers. Each chapter then addresses a different topic, which we will discuss later.
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What is the Tax Statute in Colombia?
According to the General Secretariat of the number library Senate, “the Tax Statute replaces the regulations with the force of law relating to taxes administered by the General Directorate of National Taxes.”
In other words, the Tax Statute in Colombia is a set of rules that regulate various aspects related to the collection of taxes and duties in the country. This set of rules establishes the tax obligations of taxpayers such as: income tax and complementary issues such as income, costs , deductions, exempt income, income that does not constitute income, among others.
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8 books that make up the 2024 Tax Statute
To give you more clarity on the national Tax Statute , I will give you a brief summary of its general structure:
The preliminary title: the first title that you will find in the DIAN Tax Statute , it will give you information about the tax obligation of taxpayers.
Book I: This book addresses income tax and related matters, such as income, costs, deductions, exempt income, and other topics.
Book II: Here he talks about withholding tax, employment income, fees, financial returns, the sale of fixed assets, lotteries, assets and payments abroad.