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1 CE
TRIBUTARY LEGISLATION
MEMBERS:
MANUEL EMILIO OCAMPO ID 548243
LINA MARCELA MUÑOZ ID548627
JONATHAN SERNA ID526436
LUDY OSORIO ID 526417
GUSTAVO OCAMPO ID 527436
YURANY RAMIREZ ID 347133 -
476
Middle Ages 476 - 1473
2.1. Characteristics: anarchic, arbitrary and unjust system
2.2 .. taxes:
- Pernado
- Taking
- stem or chest
- Dead hand
- Diezmo
- Alcabalaz -
476
Old age
The Ancient Age begins with the appearance of writing and reaches the fall of the Roman Empire in the year 476. 1.1 The first taxes appear in Egypt, China and Mesopotamia.
1.2 The taxes were applied in the form of tributes destined for ceremonial matters and the ruling class.
1.3 Forms of tribute:
- Egypt: Physical work
- Rome: Hundredth
- China: Confucius, he was a tax inspector
- Precolombian Mexico: Tax registration -
1473
Modern Age 1473 - 1789
Taxes on stamped paper for official documents
- Form of tribute:
- About the manufacture of salt
- Lead
- Tobacco, etc. -
Taxes in Colombia 1900
It originates at the beginning of the twentieth century, after the war of a thousand days and the loss of panama
- First Tax Reform of Colombia Law 56 of 1918
- Direct contribution:
- 3% income comes from capital
- 2% income from capital combined with industry
- 1% income originated from industry or work
The people resisted this tax -
Government of Miguel Abadía Méndez 1927 - 1930
Reform of 1927
- Influence of American counselors
- Kemmerer mission: whose purpose was to modernize the country's financial administration
- Better control of income control -
Government of Enrique Olaya Herrera 1930 - 1934
Regulation of deductions
- Motivation to strengthen the infrastructure of industrial
- Exploitation of natural resources -
Government of Alfonso López Pumarejo 1934 - 1938
The constitution is reformed
- I identify new ways to tax the tax
- Measures to prevent evasion and fraud are applied -
Government of Alfonso López Pumarejo 1942 - 1946
Book review regulation -
Government of Mariano Ospina Pérez 1946 - 1950
Increase in income tax
The tax is created on reserves greater than 24,000 -
Government of General Gustavo Rojas Pinilla 1953 - 1957
Legislative Decree 2317- 2615
- Economic difficulties
- Fluctuations in the price of coffee and social instability -
Government of Guillermo León Valencia 1962 - 1966
Taxes on sales -
Government of Misael Pastrana Borrero 1970 - 1974
Creation of the UPAC system
VAT figure appears -
Government of Virgilio Barco Vargas 1986 - 1990
It is based on the sanction of Law 75 that was later Law 2503 and 2540 that sought to balance public purposes -
Government of César Gaviria Trujillo 1990 - 1994
Decrease of import tax and increase of sales tax
- 1991 new national constitution, taxes of equity and efficiency
- 1992 tax reform law 69 that sought changes in income and complementary
- 1994 tax reform law 174
- Evaluation of LIFO inventories
- Management of costs and expenses
- External indebtedness and the so-called tax on the financing of foreign currency arises -
Government of Álvaro Uribe Vélez 2002 - 2010
Law 818 of 2003 By which Rules are issued in Tax Matters and other provisions are dictated.
- 2004 new tax reform that sought less taxes and jail for evaders
- The new law of tax reform enters into force in 2007 approved by the Congress of the Republic
- Between 2007 and 2010, the tax is created on assets worth more than 3000 million pesos
- The income tax reduces considerably and gradually -
Government of Álvaro Uribe Vélez 2002 - 2010
Year 2009
-Reform Tax Law 1370
-The Four per thousand: People who have more than $ 8,317,000 pesos in their savings account must pay four per thousand
-Retention of the source: applies for all employees who have a salary from $ 3,352,169 pesos will have retention -
Government of Juan Manuel Santos 2010 - 2018
Tax Reform Law 1430
-Year 2010 elimination of the investment deduction
-Discalization of the VAT collection
-Reform Tax Law 1430 reduction of tax benefits for companies
Retention at source of up to 10% for exports of mining and hydrocarbon products
-The financial sector will also pay ICA on your income
Year 2012
-Creation of income tax for equity (CREE)
-Supports taxed with 5% rate -
Government of Juan Manuel Santos 2010 - 2018
Year 2013
- Income tax for individuals
-Return to restaurants 8%
Year 2014
-The 4x1000 is maintained until 2018
-Creation of wealth tax
-Creation of the surcharge to the CREE
-Reform tax of 2016- 2017
-Increase in tax (VAT) from 16% to 19%
-Print on plastic bags
-Fighting against evasion
-Technology exception of VAT to devices that do not exceed $ 654,566
-Increase in consumption imposed on the consumption of cigarettes and tobacco -
Webgraphy
https://www.dinero.com/economia/articulo/cuantas-reformas-tributarias-ha-tenido-colombia/206248
http://www.eltiempo.com/economia/sectores/cambios-con-la-reforma-tributaria-en-el-2017-28978
https://www.semana.com/economia/articulo/reforma-tributaria-para-2017/508829
https://www.dinero.com/agenda-publica/edicion-impresa/articulo/los-puestos-2011/111319
https://www.semana.com/economia/articulo/asi-seran-impuestos-2009/98377-3
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