Aspectos oscuros de la reforma tributaria-Ley 1607 de 2012

Abstract

The Colombian tax system, in itself is a complex system, full of discounts, exemptions and differential and preferential treatments that are far from being a simple and understandable, thus it is increasing evasion and compliance costs formal and substantive obligations of taxpayers, because it always requires an expert advisor (Lawyer or Accountant) to meet them. The governments of the past 16 years (Pastrana, Uribe’s two terms, Santos) have been characterized on the tax issue, his speech has been in the direction of simplifying and making the tax system more simple, friendly, affordable of national taxpayers and international investors, but unfortunately we hit head on with the sad reality: the last reform of the tax system has become an amalgam of standards dark, confusing and difficult to understand