Principales aspectos del ltnpuesto sobre la Renta para la Equidad CREE en Colotnbia

Abstract

In the following article we can read in a clear and simple introduction to the income tax for equity CREE, which is very important both for Accountants to entrepreneurs with businesses generating tax. Since it was established in the structural change of greatest impact on the 1607 tax reform law of 2012. Act 1607 in Articles 20 to 29 and 33 to 37, which is worth noting not been integrated into the Tax Code, contain all the guidelines of the new "income tax for Equity", abbreviated as CREE, which originally it meant "Corporate Equity Contribution". lt is worth mentioning that according to the definition and elements of a tax, this charge corresponds to a tax and nota contribution asan acronym for its name implies. With the 1607 Act of 2012 income tax rate is lowered and the new income tax for Equality, whose acronym is CREE is created. This tax is effective from 2013 and just like the income tax, you must make a payment (Withholding) for each sales invoice issued; The fee depends on the main economic activity of the taxpayer, and those deductions were due to practice from the payment or crediting of accounts that took place from 1 May to 31 August 2013, acting as withholding agent according Decree 862 of April 2013, but as of September 1 with the issuance of Decree 1828 of August 2013, the practice of self-hold taxpayers of this new tax was established.