{"id":1577,"date":"2024-06-24T13:01:00","date_gmt":"2024-06-24T13:01:00","guid":{"rendered":"https:\/\/planningtax.com\/?p=1577"},"modified":"2024-06-25T13:03:23","modified_gmt":"2024-06-25T13:03:23","slug":"quinta-adicion-al-concepto-general-sobre-el-regimen-simple-de-tributacion-simple-con-motivo-de-la-ley-2277-de-2022","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/quinta-adicion-al-concepto-general-sobre-el-regimen-simple-de-tributacion-simple-con-motivo-de-la-ley-2277-de-2022\/","title":{"rendered":"Quinta adici\u00f3n al Concepto General sobre el R\u00e9gimen Simple de Tributaci\u00f3n \u2013 SIMPLE con motivo de la Ley\u00a02277\u00a0de 2022."},"content":{"rendered":"<p>Despu\u00e9s de la declaraci\u00f3n de inexequibilidad de los numerales 4 y 5 del par\u00e1grafo 4 del art\u00edculo&nbsp;908&nbsp;del Estatuto Tributario, seg\u00fan la modificaci\u00f3n realizada por el art\u00edculo&nbsp;44&nbsp;de la Ley 2277 de 2022, \u00bflos anticipos pagados del r\u00e9gimen simple de tributaci\u00f3n -SIMPLE deben recalcularse con la nueva tarifa revivida?<\/p>\n\n\n\n<p>Como se especific\u00f3 en el punto #2.2\u00a0de este concepto general, la Corte Constitucional, mediante la sentencia C-540\u00a0de 2023, declar\u00f3 inexequibles los numerales 4o y 5o del art\u00edculo\u00a0908\u00a0del Estatuto Tributario y los numerales 4o y 5o del par\u00e1grafo 4o del mismo art\u00edculo, seg\u00fan la modificaci\u00f3n realizada por el art\u00edculo\u00a044\u00a0de la Ley 2277 de 2022. A ra\u00edz de esta declaraci\u00f3n de inexequibilidad, se revivi\u00f3 el numeral 3 del art\u00edculo\u00a042\u00a0de la Ley 2155 de 202. Con esta reviviscencia, se resolvieron tres aspectos clave: (i), se llen\u00f3 el vac\u00edo normativo surgido tras la declaraci\u00f3n de inexequibilidad; (ii) se hizo mediante una disposici\u00f3n que se ajustaba a la Constituci\u00f3n; y (iii) se evitaron posibles vulneraciones a los derechos fundamentales de los contribuyentes.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/planningtax.com\/wp-content\/uploads\/2024\/06\/Quinta-adicion-al-Concepto-General-sobre-el-Regimen-Simple-de-Tributacion-SIMPLE.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Quinta-adicion-al-Concepto-General-sobre-el-Regimen-Simple-de-Tributacion-SIMPLE.\"><\/object><a id=\"wp-block-file--media-814d62d8-a07f-405d-a238-bc310cf88f1c\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2024\/06\/Quinta-adicion-al-Concepto-General-sobre-el-Regimen-Simple-de-Tributacion-SIMPLE.pdf\">Quinta-adicion-al-Concepto-General-sobre-el-Regimen-Simple-de-Tributacion-SIMPLE<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2024\/06\/Quinta-adicion-al-Concepto-General-sobre-el-Regimen-Simple-de-Tributacion-SIMPLE.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-814d62d8-a07f-405d-a238-bc310cf88f1c\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Despu\u00e9s de la declaraci\u00f3n de inexequibilidad de los numerales 4 y 5 del par\u00e1grafo 4 del art\u00edculo&nbsp;908&nbsp;del Estatuto Tributario, seg\u00fan la modificaci\u00f3n realizada por el art\u00edculo&nbsp;44&nbsp;de la Ley 2277 de 2022, \u00bflos anticipos pagados del r\u00e9gimen simple de tributaci\u00f3n -SIMPLE deben recalcularse con la nueva tarifa revivida? Como se especific\u00f3 en el punto #2.2\u00a0de este [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1194,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1577","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"_links":{"self":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1577","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/comments?post=1577"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1577\/revisions"}],"predecessor-version":[{"id":1579,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1577\/revisions\/1579"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media\/1194"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=1577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=1577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=1577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}