{"id":1583,"date":"2024-06-25T14:16:51","date_gmt":"2024-06-25T14:16:51","guid":{"rendered":"https:\/\/planningtax.com\/?p=1583"},"modified":"2024-07-02T23:46:14","modified_gmt":"2024-07-02T23:46:14","slug":"quinta-adicion-al-concepto-general-sobre-el-regimen-simple-de-tributacion-simple-con-motivo-de-la-ley-2277-de-2022-2","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-2022-2\/","title":{"rendered":"Quinta adici\u00f3n al Concepto General sobre el R\u00e9gimen Simple de Tributaci\u00f3n &#8211; 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&nbsp;de este concepto general, la Corte Constitucional, mediante la sentencia C-540&nbsp;de 2023, declar\u00f3 inexequibles los numerales 4o y 5o del art\u00edculo&nbsp;908&nbsp;del 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&nbsp;44&nbsp;de la Ley 2277 de 2022. A ra\u00edz de esta declaraci\u00f3n de inexequibilidad, se revivi\u00f3 el numeral 3 del art\u00edculo&nbsp;42&nbsp;de la Ley 2155 de 202.<\/p>","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&nbsp;de este [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1583","post","type-post","status-publish","format-standard","hentry","category-novedades"],"_links":{"self":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1583","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=1583"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1583\/revisions"}],"predecessor-version":[{"id":1584,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1583\/revisions\/1584"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=1583"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=1583"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=1583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}