es el Estado y está representado por el agente retenedor; para el caso de la retención en la fuente a título de renta es la Dian.
el incremento neto de riqueza, y también todo ingreso que una persona jurídica o física (natural) percibe y que puede consumir sin disminuir su patrimonio”
es quien realiza el pago o abono en cuenta encargado de practicar la retención en la fuente
es un gravamen que recae sobre los bienes raíces y se genera por la existencia de un predio.
persona sobre quien se realiza la retención o beneficiario del pago.
bienes sometidos al gravamen en cuya importación o comercialización se aplica el impuesto a la tarifa general o a las tarifas diferenciales vigentes.
tiene como hecho generador, la prestación o la venta al consumidor final o la importación por parte del consumidor final de los siguientes servicios y bienes
bienes que por expresa disposición de la ley no causan impuesto; por consiguiente quien comercializa con ellos, no se convierte en responsable ni tiene obligación alguna en relación con el gravamen.
comienza el 1° de enero y termina el 31 de diciembre de cada año.
Pertenecen a este régimen las personas
jurídicas y las personas naturales que no
cumplan con los requisitos para pertenecer al
régimen simplificado.
como la salida de mercancías del territorio aduanero colombiano con destino a otro país o a una zona franca industrial
hacen parte de los complementarios del impuesto de renta, y serán base para el pago de los impuestos siempre que la ley así lo estipule.
es un impuesto de orden nacional e indirecto, de naturaleza real y de régimen general, de causación inmediata.
Down
Pertenencen las personas naturales comerciantes y artesanos que sean minoristas o detallistas; agricultores y ganaderos, que realicen actividades gravadas, así como quienes presten servicios gravados, siempre y cuando cumplan con los requisitos y condiciones establecidos en el artículo 499 del Estatuto Tributario.
mecanismo de recudo anticipado de los impuestos
Se usa para la clasificación y codificación de mercancías, el establecimiento de tributos a la importación
establece la obligación de pagar dicho gravamen por la inscripción de los actos, contratos o negocios jurídicos documentales que por normas legales deben registrarse ante la Cámara de Comercio.
Estos bienes tienen un tratamiento especial y se encuentran gravados a la tarifa del 0%” (Presidencia de la República, 1989).
roceso de la introducción de mercancías de procedencia extranjera, o de zona franca colombiana industrial
es el valor de la transacción sobre el cual se debe aplicar la tarifa.
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