With the expedition of Decree 175 of 2025, the National Government firmly left the tax measures developed within the framework of the internal shock. The implementation of these three levies is oriented in the collection of $ 3 billion.
(Read more: Tax Reform would include the three internal shock taxes: What are they?)
In total, there are three taxes with which The emergency situation seeks to attend In the Catatumbo Region, the Metropolitan Area of Cúcuta and the municipalities of Rio de Oro and González of the Department of Cesar.
The first is the VAT tax, that is, 19%, to the electronic luck and chance games; The second tribute is the one that taxes with 1% the extraction of hydrocarbons and coal at the time of its first sale or its export, and the third corresponds to the reactivation of the timbre tax for legal acts or businesses other than the alienation of estate.
As The internal shock status has an initial term of 90 dayswith an extension option, the collection of taxes will begin on February 22, 2025.
The lawyer Eric Thompson, a partner at the Thompson Canyon firm, explained to El Tiempo that the implementation of its application is given under the premise that The three are instant causation taxesand not period taxes. The same reason why his collection was not initiated on February 14, the date on which the decree was issued.
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Taxes.
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(Read more: Taxes for Catatumbo promise a strong legal debate)
“Let us remember that according to the last paragraph of article 338 of the Constitution they should initiate until the fiscal period – according to the design of each tax – immediately after February 14, 2025, so things, the deadline ends this Friday, February 21,”explained the expert.
However, in terms of validity, the Minister of Finance, Diego Guevara, has indicated that he has been working on a tax reform project in which these new levies would be included with a view to being established permanently. The idea is that these taxes can be included in the income ratioboth for 2025, and for previous years.
The portfolio also remains that taxes comply with the norm and their validity can go throughout the year. However, analysts explain that a very good support must be made before the Constitutional Court regarding the relevance and survival of internal shock.
Portfolio
