Declaring taxes is an obligation.
Declaring taxes is an obligation.
The simple tax regime requires paying a bimonthly advance to the unified tax.
Find the validation of The Lie Buster at the end of the news.
If you are one of the taxpayers that is in the simple tax regime, you must take into account the bimonthly advances for this year.
(You can read: Tax debtors will be reported in the State Delinquent Bulletin)
According to actualicese.com, the simple regime is an optional taxation model of annual declaration and bimonthly advance, which replaces the income tax and integrates the national consumption tax (INC) and the consolidated industry and commerce tax, in charge of taxpayers who voluntarily decide to take advantage of it.
The portal specialized in tax issues explains that “although the simple tax regime requires the payment of a bimonthly advance to the unified tax, after the modifications introduced by Law 2277 of 2022 The possibility was raised that taxpayers would be exempted from making said advances, provided they met a particular requirement”.
Due to modifications introduced by Law 2277 of 2022 to article 910 of the Tax Statute (ET), it was established in its new paragraph 3 that natural person taxpayers belonging to the simple tax regime that do not exceed 3,500 UVT of income must submit only one declaration consolidated annual payment and an annual payment without the need to make the respective bimonthly advances required by paragraph 4 of article 908 of the ET.
(We recommend: More than $600 billion is collected from taxes in Barranquilla)
Update it was indicated that for the purposes of measuring the ceiling of the 3,500 UVT of income ($133,014,000 for 2022 or $148,442,000 for 2023), ordinary gross income taxed with the SIMPLE tax must be taken into account. Therefore, no VAT classification is taken into account: it does not matter if the income is taxed, exempt or excluded from VAT. In summary, it will only matter that they are ordinary income taxed with the SIMPLE tax and that they do not exceed 3,500 UVT.
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