Identificación normativa de la nueva reforma tributaria para las personas naturales año 2020

Abstract

The degree work entitled: Normative identification in the new tax reform for natural persons seeks to expand the knowledge about the reform, specifically of the natural persons belonging to the work income certificate in order to obtain and verify the values retained by employers, according to the changes defined in the 2010 Law of 2019 where three new certificates were classified that include income not previously contemplated as those of work, capital and non-labor, which alter the calculation of the tax payable of natural persons. It was possible to establish by conducting a documentary review, the new regulations on withholding at source and work income certificate of natural persons that was introduced in Law 2010 of 2019 compared to Law 1819 of 2016 in Colombia, and Under this compilation of information, it was concluded that the State seeks to increase the income of the public treasury through the taxes of natural persons who were prompted a greater tax burden as determined with the practical cases carried out in the investigation, that although some taxpayers benefit others are greatly affected