La naturaleza del impuesto de avisos y tableros como impuesto que grava otro impuesto

Abstract

This research tries to analyze the nature of the tax for advertisement notices and boards as a tax that taxes the industry and commerce (ICA) tax. Although this tax is complementary of the one of industry and commerce, this circumstance does not mean that when the tax on industry and commerce is generated, it also generates the notices and boards one, as, as the Constitutional Court of Justice has specified in Law 14 of 1983, which regulates the tax on notices and boards, and the industry and commerce one. For the purposes of its liquidation and collection, maintaining its autonomous tax status and differentiated from it, taking into account that generator fact is the placement of billboards, signs, boards and emblems on public roads, public or private places that are visible from the Public space, as well as the placement of notices in any kind of vehicles. The main finding is that the causation of the generating fact, the municipal administration that is the active subject of this tax sometimes imposes this tax to the taxpayers, these are sanctioned for declaring industry and commerce (Ica) tax and not to liquidate the tax for advertisement notices and boards. It is concluded that when determining the tax for advertisement notices and boards. It is evidenced that it is a tax that taxes another tax, that is to say the one of Industry and commerce;Where the municipal administration shows little clarity in the determination of it. The article urges further research on the subject.