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UNIVERSITY MILITAR NUEVA GRANADA

FINANCE LAW BILL FOR 2019

JENNY SOFIA RODRIGUEZ MARTINEZ

6304034 COD

OSCAR WHITE OSWALDO ORTEGON

TEACHING

TRIBUTRAIO II

PUBLIC ACCOUNTING PROGRAM REMOTE

ZIPAQUIRÁ, MARCH 2019


TABLE OF CONTENTS

Understanding and overview of reading……………………………………………….. 3

Aspects of the law of financing if and not................................................................. 6

Conclusions………………………………………………………………………………. 8

References………………………………………………………………………………..9
After reading and understanding article

le https://www.taxathand.com/article/10645/Colombia/2018/2019-finance-bill-

proposes-significant-tax-reforms and investigate law December 1943, 2018,

conclude that points approved in that law are:

VAT:

With the new financing law, approved by the 1943 Act of the past 28 December re

are major changes with what has to do with VAT, with regard to production, import,

marketing of beers and soft drinks. This law is emphatic in ensuring that this not only

tax will fall on the producer or importer, but will be plurifasico.

As this Act modified the rules governing the simplified regime, this meant that those

who were of this regime and paid it, pass not to pay it.

INCOME TAX:

This reform brought also changes in income for natural persons responsible for this

tax, among these is the inclusion of new marginal rates, the unification of certificates

and modification of special rates for dividends.

The inclusion of marginal rates fall to you to participate with the 35.37 and 39 per

cent, with the move up tax in and go bringing a solution to the non-taxable to their

counters.

Determines a new purge of the incomes and is determined independently, talks

about changes in the income of exempt work, marginal rates for individuals, rates

special dividends split.


TAX INSENTIVOS:

Through its article 79, which States tax incentives for businesses, as well as the

benefits for the development of the field that increase the productivity of the same.

Companies that wish to be part of the Orange economy and want to "win" so to speak

this insensivo shall provide an investment project to the Ministry of culture. which

should sustain their financial viability, economic convenience and which is classified

in Orange economy.

In addition, they must meet a minimum investment bikes that can not be less than

$150.788 000para 2019, within a maximum period of 3 years, but if they don't comply

with the objectives to fulfill the three years, you will lose the benefit.

HERITAGE TAX

One of the objectives of the financing 1943 law is to recover somehow investment in

the country and the economy to grow around 4% by removing burdens on

employment and encouraging investment to the countryside. Stand out as measures

in favour of equity, at the rate of 1% to the heritage of more than 5,000 million, which

the Government aims to raise $8,000 million equivalent to 1% of GDP. This tax will

be transitory, for 3 years.

ELECTRONIC NOTIFICATION

In the article 87 of notes that notifications by email, it will be the way with which

remain firm notifications even for the UGPP processes, this is done by means of
information that leaves the taxpayer in the RUT, which be used p ara stop

notifications, and all the information relating to administrative acts. In the article 88

of this same law orders orders who choose other resources shall be notified

personally or by edict. But if notification is not received within 10 days, shall be

notified by email.
Yes, and not that of the financing law

Reform proposal in the Bill Situación actual después de la

aprobación de

Ley 1943 de 2018.

Article 181 utilities by capital from abroad When revenues correspond to certain

of portfolio investment. dividends in accordance with you third

3... When revenues correspond to paragraph of the article 49 of the E.T. the

taxable dividends, the withholdings at withholdings at source will be practiced

source will be practiced by society paying by the company payment of the dividend

the dividend at the time of the payment at the time of the payment or credit to

or credit, in which case the fee will be account, in which case the applicable

25%, without that this set a retention in rate It will be of established in subsection

excess. first article 245 of the same et

They gravarían to the general rate of It is expected that with 18% VAT tax,

VAT, books and scientific and cultural many people go to restrict the purchase

magazines. of books, both textbooks and general

interest. For this reason was overthrown,

it would be a tax on reading.


 gravarían are goods that are exempt, They were not encumbered by sen basic

among others: meat, fish, shrimp, milk, family basket products.

cheese, eggs; ethanol fuel bound for

gasoline mixture, vegetable origin to

ACPM biofuels.

Agrees again to make bi-monthly VAT Remains in force the current way of

declaration thus not made operations. presenting the tax, which exempts

present it to those who are not had

operations.

The Bills AFC contributions would not be Savings that are deposited in AFC were

exempt, nor compensation for life not part of the retention base in count it

insurance. In the first case, it would be a the taxpayer, and will be exempt income

desestimulo for the promotion of the on income tax.

construction savings; in the second case,

resources that are not income is

gravarían.
CONCLUSIONS

With funding bill were many proponents, but few approved, is seeking with this law

funding for resource revenues for many of the hollow prosecutors who have the

country in the East now, but to achieve such is est ABA violating rights that we have

as citizens and it is to eat and live with a minimum wage so the VAT to the family

shopping basket is catapulto being the more popularized and the more touched by

the families Colombian, so financing tr Act æ rules changed for some how to submit

and settle their income.

We are aware that as citizens we must comply with our taxes, but also to take into

account that not everything can or should be imposed and more for the most

vulnerable.
REFERENCES

· Economy. Week. (2018). what standards would the financing law? These

are the 20 most important. Retrieved

from https://www.semana.com/economia/articulo/que-normas-tumba-la-

ley-de-financiamiento-estas-son-las-20-mas-importantes/591094.

· Redacción de El país. (2018). Esto fue lo que se aprobó en la Ley de

Financiamiento que regirá en enero Recuperado

de https://www.elpais.com.co/economia/esto-fue-lo-que-se-aprobo-en-

la-ley-de-financiamiento-que-regira-desde-enero.html.

· S.a..(2019). Comparativo de normas afectadas por la Ley de

financiamiento 1943 de diciembre 28 de 2018. Recuperado

de https://actualicese.com/modelos-y-formatos/comparativo-de-normas-

afectadas-por-la-ley-de-financiamiento-1943-de-diciembre-28-de-2018/.