Comparativo entre los sistemas Régimen Ordinario y Régimen Simple para el cálculo del impuesto sobre la renta de persona natural en Colombia para el periodo fiscal 2023

Abstract

The tax system in Colombia is one of the most complex and changing in the world. Since 1990 the country has had 21 tax reforms, that is, an average of one reform every 18 months. The simple tax system born from the tax financing law 1943 of 2018 to provide advantages to taxpayers with small businesses and ratified by Law 2010 of 2019. Today we are on the verge of a new reform in this period, we are going to carry out a comparison between this Simplified system and the Ordinary systemto opt for any of these for the 2023 taxable period.