2024-06-27 23:19:46
«Revenue tax payers registered within the Easy Taxation Regime should adjust to a sequence of formal obligations, amongst them, holding accounting after they perform sure actions in accordance with the provisions of Article 19 of the Business Code; Nevertheless, it could possibly be thought of extra of a fiscal e-book moderately than accounting.
HUILA DAILY, TAX CONSULTATION
By: José Hilario Araque Cárdenas, tax advisor and advisor
Juan Diego Araque Durán, lawyer specializing in tax legislation
A communication was addressed to the Presidency of the Republic wherein the president of the republic is requested, in literal phrases, to create a particular tax regime for small retailers that may facilitate their procedures with out requiring a public accountant.
The presidency sends the communication to the Dian and this entity, via idea No. 100202208-0802 of Could 05, 2024, responds to the petitioner, that there’s a particular process within the tax laws that facilitates the formality and simplification of tax obligations referring to the unified tax beneath the easy tax regime “SIMPLE”, within the following phrases:
“I wish to inform you that Legislation 2010 of 2019, which included the provisions contained in Legislation 1943 of 2018 declared unenforceable by the Constitutional Court docket via Judgment C-481 of 2019, created, as of January 1, 2020, the unified tax that’s paid beneath the Easy Tax Regime – Easy, in an effort to cut back formal and substantial burdens, promote formality and, basically, simplify and facilitate compliance with the tax obligation of taxpayers who voluntarily adhere to the regime offered for within the legislation. Businessmen, entrepreneurs, retailers and professionals could select to stick to this regime.
“…offers decrease charges, that are established in keeping with the extent of earnings, producing cash financial savings for the taxpayer when paying taxes, which they’ll make investments to reinforce their exercise in mental processes, innovation and growth, equipment, contracting of human expertise, amongst others. Likewise, it facilitates and simplifies the presentation of the nationwide and territorial tax return, since as much as 7 taxes might be submitted on a single kind, even if you happen to perform actions in numerous municipalities.”
In response to the petitioner’s communication, which may be very particular as a result of it requests the creation of a particular tax regime that facilitates the procedures with out the necessity for a public accountant, the Dian, inside its jurisdiction, had no different various than to advocate the SIMPLE regime. of Taxation in earnings tax and complementary with essential traits along with the novelty of the system; however the Dian omitted to warn the petitioner that if the taxpayer registered within the RUT beneath this regime obliged him, in keeping with the Business Code, to maintain accounting, he should “appoint” a public accountant, with the understanding that the duty to rent a public accountant is due extra to the necessity to have dependable and helpful monetary data moderately than a authorized obligation.
OBLIGATIONS OF THE SIMPLE REGIME.
Revenue tax payers registered within the SIMPLE Tax Regime should adjust to a sequence of formal obligations, together with holding accounting data when finishing up sure actions in accordance with the provisions of Article 19 of the Business Code, which states that anybody thought of a service provider, no matter whether or not they’re a pure or authorized particular person, is obliged to maintain accounting data of all their day by day operations and in accordance with authorized necessities.
The SIMPLE Tax regime established in Guide Eight of the Tax Statute (Arts. 903 to 916) is another taxation mannequin that goals to advertise formality and simplify compliance with the tax obligations of taxpayers who adhere to it, however not the duty to maintain accounting data when required by authorized rules.
By the best way, the “ISAR” -Worldwide Requirements of Accounting and Reporting- carried out an accounting survey in a number of international locations on accounting and its relationship with taxes, leading to folks feeling that the connection -accounting and taxes- is a type of “aggression”, as many individuals level out that accounting is being imposed on them as a result of it’s via this that taxes might be decided, settled and picked up.
For instance that this notion of taxpayers relies on excessive tax burdens and steady compliance with too many formal obligations, which justifies that beneath this SIMPLE Taxation regime, wherein many particular person and particular person earnings tax payers authorized rules are lined, it’s doable that the authorized regulation permits for a simplified accounting system, however greater than simplified accounting, it permits for holding a sort of fiscal e-book for recording operations, that’s, for instance, one thing equal or just like the fiscal e-book for recording day by day operations that’s nonetheless in pressure for these not chargeable for VAT, beforehand the simplified VAT regime (artwork. 616 ET).
TAX BOOK FOR SIMPLE TAXPAYERS?
Why, from our perspective as columnists on tax process issues, wouldn’t it be doable for taxpayers beneath the SIMPLE Taxation regime to have a fiscal e-book of operations data however not an accounting e-book?
Just because beneath this SIMPLE Tax regime, along with the truth that medium and enormous corporations can’t be part of this method because of the earnings cap and different restrictions imposed by the tax statute, small corporations, that are people who voluntarily be part of this regime, problem digital gross sales invoices as an obligation to have the ability to belong to the system, and since the tax administration has the best tax management instrument for its data cross-checks, which is the exogenous data reported in digital media by suppliers and prospects.
The Dian on its portal, since 2019, referring to the SIMPLE Tax regime, has maintained that this new regime “seeks to facilitate compliance with the tax obligations of taxpayers, particularly those that are casual, who will be capable of take pleasure in all the advantages that formalization provides, not solely as a result of they may see the tax burden and compliance prices considerably diminished. tax obligation, but additionally as a result of they may enhance their competitiveness circumstances available in the market.”
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Nevertheless, it was noticed, though it was additionally a objective of this regime, that when the formalization course of to belong to the SIMPLE Taxation started, the working prices doubled, that’s, an individual who had been working informally, didn’t billed, didn’t pay social advantages on its payroll or contribute to the social safety system, funds to 3rd events 100% in money, prices and bills with out help or authorized necessities; However Dian maintained and continues to keep up that beneath the SIMPLE regime the taxpayer’s tax burden is diminished and the procedures for substantial and formal obligations are simplified, one thing that was not all true as perceived by the casual service provider.
WHO CAN ENJOY THE TAXATION SIMPLE?
The taxpayers of earnings tax and complementary tax who can register within the SIMPLE regime as established in article 905 of the Tax Statute are the next:
- Resident pure individuals who run companies, that’s, if they’re staff, can’t belong to this regime; they may proceed to conform as earnings tax declarants beneath the bizarre regime.
- Nationwide corporations, that’s, these wherein the companions or shareholders are pure individuals, nationwide or overseas, residing in Colombia.
- That within the earlier taxable yr that they had obtained gross earnings, bizarre or extraordinary, lower than 100,000 UVT ($4,706,500,000)
OBLIGATION TO KEEP ACCOUNTING THE SIMPLE REGIME.
- Authorized entities registered within the SIMPLE.
It should be clear that you should instantly register within the RUT as required to maintain accounting data – Code 42 – and point out in field 89 a code between 79 and 84 to establish which group of convergence to worldwide requirements you belong to.
- Pure individuals registered in SIMPLE.
You need to evaluate the provisions of article 19 of the Business Code, which states that every one retailers are obliged to maintain accounting in accordance with authorized necessities. Due to this fact, a taxpayer registered with SIMPLE shall be required to maintain accounting when finishing up a business exercise.
Remember the fact that retailers not chargeable for VAT (earlier Simplified Regime), attributable to having the duty to maintain a tax e-book recording day by day operations, have develop into accustomed to not holding accounting books, nonetheless, accounting is a elementary instrument for the management of any enterprise, so these taxpayers can at all times carry it voluntarily.
SOME TAXPAYERS REGISTERED IN THE SIMPLE WHO ARE NOT REQUIRED TO KEEP ACCOUNTING.
- Pure individuals who follow impartial professions akin to public accountants and attorneys, amongst others.
- Farmers or ranchers who promote their merchandise of their pure state.
The opinions are the accountability of the companions of Araque Asociados Consultores Tributarios y Legales. We depend on an understanding of present rules and information of tax legislation, and is probably not shared by tax authorities. Seek the advice of us at www.araqueasociados.com Questions and recommendations by electronic mail: [email protected]. Personalised consideration: Carrera 5 No. 14-32 places of work 5, 7 and eight Pasaje de la Quinta de Neiva, Huila, phone numbers 321 452 3315.
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