Tributary legislation

Regulate the establishment and application of taxes.

Equilibrar el gasto publico

Tax.

To the Rent.
To Sales.
4*1000.
Predial.
ICA.
To the heritage.
Etc.

Required.
Definitive.
Unilateral.
General.

Sujeto activo.
Passive subject.
Generator fact.
Base gravable.
Rate.

Taxpayer.

NIT

RUT

Natural person.

Regimen Simplificado
NO Factura IVA

All contribute to the financing and investments of the State under the concepts of justice and equity.

Regimen comun
Factura IVA

Legal person

Great
taxpayer

Self-retainer
Retencion en la fuente