Obligations tributarias Nacionales
Obligation tributaria
Gravamen To the financial movements
Tax to the heritage
Income taxes and complementary ordinary diet
Retention in the source
Tax on the sales VAT
Description
Taxes to charge of the users of the financial system and of the entities that conform it, of agreement to the
normative of the statute tributary, diligence exclusively by the agents retenders art. 876 statute tributary.
Tax to charge of the legal persons, natural and societies in fact, taxpayers declarants of the income tax, generates
by possession of wealth to 1 January of the 2011 when the value was equal or greater to billion of weights and until
two thousand million weights.
Price of the tax: Of $1.000 to $2.000 million = 1,0 %, of $2.000 to $3.000 million = 1,4%, of $3.000 to $5.000 million
= 2,4%, of $ 5.000 from now on = 4,8%, by every year of the base gravable established excluding the value
patrimonial net of actions or contributions possessed in national societies and the first three hundred nineteen
million two hundred fifteen thousand weights ($319.215.000) of the value of the house or apartment of room.
It is an alone tribute and comprises the tax of income, occasional gains and remittances, applies to the legal
persons, natural and the assimilated to ones and others, taxes all the income made in the year that can produce a
net increase in the heritage in the moment of his perception and that have not been on purpose excepted.
Desde the past 1 January 2017, the Law 1819 in his Article 376 deleted the Income tax for the Equity BELIEVES,
and in consequence derogated the Author retention to title of the Income tax for the Equity BELIEVES. Therefore,
from 1 January 2017 the Author retenedor has to practice an Author retention of the Income tax, that has to declare
manualette in the Form 350, corresponding to the Statement of Retention in the Source - box 74 Other concepts
(Article 1.2.6.6 of the Decree 1625 of 2016).
The retention in the source is a mechanism of collection anticipated of a tax, more is not a tax in yes, and a system
of collect anticipated of the income tax and complementary, of the tax to the sales, of the tax of national bell and of
the tax of industry and trade; that consists in subtracting of the payments or in abonos in account a determinate
percentage by the law, to charge of the taxpayers of said payments or abonos in account.
The prices of agreement to table retention in the source 2017. Table of retention in the source 2017.
It is a gravamen that recae on the consumption of goods, services and exploitation of games of luck and chance. It
is a tax of the national order, indirect, of real nature, of causation instantaneous and of general diet, ands well have
clear that the VAT does not pay it the producer neither the trader the VAT pays it the final consumer, of agreement to
the new reform tributaria the VAT is of 19% art. 184 of the law 1819 of 2016. The goods regarding the VAT classify
 in taxed, excluded, exentos

The tax of bell taxes the documents, public instruments and private documents included the titles value, that award
or accept in the country, or that award out of the country but that execute in the national territory or generate
obligations in the same, in which it certify the constitution, existence, modification or extinction of obligations, to the
equal that his extention or cession, whose quantity was upper to the 6.000 UVT in which it take part like otorgante,
Retention national bell aceptante or subscriber a public entity, a legal person or assimilated, or a natural person that have the quality of
trader, that in the immediately previous year had a gross income or an upper gross heritage to 30.000 UVT.
From 1 January 2017, of agreement to the Decree 2200 of 30 December 2016 issued by the Ministry of
the Treasury and Public Credit, which established the increase of 10% of the Tax of National Bell by
concept of performances that fulfil in the outside like passports, notarial performances, documents of
identity and others.

Municipal Tax

The tax of Industry and Trade generates by the exercise or direct or indirect realisation of any industrial activity,
Tax of industry and trade commercial or of services in jurisdiction of the Main District of Bogota, already was that they fulfil of permanent or
occasional form, in determinate real estate, with establishment of trade or without them, the price oscillates between
the 2 and 7 by one thousand for industrial activities and between the 2 and 10 by one thousand for commercial
activities and of services.