Beneficios tributarios para las zonas más afectadas por el conflicto armado en el Tolima
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Date
2021-05-27
Authors
Advisors
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Publisher
Corporación Universitaria Minuto de Dios - UNIMINUTO
Type
Monografía
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Abstract
A nivel nacional el conflicto armado en Colombia año tras año deja múltiples daños a nuestros colombianos y a la economía nacional, la presencia de grupos armados es más significativa en unas zonas que en otras, es por esto que el gobierno ha definido un listado de 344 municipios que se catalogaron como Zonas Más Afectadas por el Conflicto Armado (ZOMAC), a nivel departamental el Tolima cuenta con 21 municipios que están incluidos en el listado que definió el gobierno como zonas más afectadas por el conflicto armado.
Debido a la situación que estaba enfrentando el país por el gran impacto que estaba generando el conflicto armado, en la reforma tributaria que tuvo lugar con la ley 1819 de 2016 la cual generó grandes cambios en el ámbito tributario, como lo fue el incremento de la tarifa del IVA del 16% al 19%, la creación de nuevos tributos como el monotributo, la modificación en las cedulas para la presentación del impuesto de renta y complementarios para personas naturales y la creación de un nuevo régimen de tributación para las ZOMAC, este régimen especial de renta para las sociedades nuevas que se constituyan en las ZOMAC, consisten en la aplicación de tarifas progresivas y especiales del impuesto sobre la renta y complementarios, las cuales están clasificadas por la categoría de la sociedad, si es micro y pequeña o si es mediana y grande, y se comprenden en el periodo de tiempo desde el 2017 hasta el 2028, las sociedades que pretendan constituirse como ZOMAC deberá cumplir con unos requisitos según la división económica, estos beneficios hacen parte de una estrategia del gobierno nacional para generar empleo, desarrollo y a su vez recuperar dichas Zonas.
At the national level the armed conflict in Colombia year after year leaves multiple damage to our Colombians and the national economy, the presence of armed groups is stronger in some areas than in others, that is why the government has defined a list of 344 municipalities that were classified as Zones Most Affected by the Armed Conflict (ZOMAC)At the departmental level, Tolima has 21 municipalities that are included in the list defined by the government as areas most affected by the armed conflict. Due to the situation that the country was facing because of the strong impact that the armed conflict was generating, in the tax reform that took place with the law 1819 of 2016 which generated big changes in the tax field, as was the increase in the VAT rate from 16% to 19%, the creation of new taxes such as the monotax and the change in the cards for the presentation of income tax and supplements for natural persons, also brought with it the proposed tax benefits for the ZOMAC, these benefits of the special income scheme for new companies incorporated in the ZOMAC consist of the application of progressive and special income tax rates and withholding taxes, these special rates are classified by the category of the company, whether it is micro and small or medium and large, these benefits cover a period of time from 2017 to 2028 and companies wishing to benefit from these benefits must comply with requirements according to the economic division, These benefits are part of a national government strategy to generate employment, development and in turn recover these Zones.
At the national level the armed conflict in Colombia year after year leaves multiple damage to our Colombians and the national economy, the presence of armed groups is stronger in some areas than in others, that is why the government has defined a list of 344 municipalities that were classified as Zones Most Affected by the Armed Conflict (ZOMAC)At the departmental level, Tolima has 21 municipalities that are included in the list defined by the government as areas most affected by the armed conflict. Due to the situation that the country was facing because of the strong impact that the armed conflict was generating, in the tax reform that took place with the law 1819 of 2016 which generated big changes in the tax field, as was the increase in the VAT rate from 16% to 19%, the creation of new taxes such as the monotax and the change in the cards for the presentation of income tax and supplements for natural persons, also brought with it the proposed tax benefits for the ZOMAC, these benefits of the special income scheme for new companies incorporated in the ZOMAC consist of the application of progressive and special income tax rates and withholding taxes, these special rates are classified by the category of the company, whether it is micro and small or medium and large, these benefits cover a period of time from 2017 to 2028 and companies wishing to benefit from these benefits must comply with requirements according to the economic division, These benefits are part of a national government strategy to generate employment, development and in turn recover these Zones.
Description
Analizar los beneficios tributarios para las ZOMAC (Zonas Más Afectadas por el Conflicto Armado) en el Tolima.
Keywords
Benefits, Tax, Armed Conflict, Affected zone., Beneficios, Tributaria, Conflicto armado, Zonas afectadas