Impacto tributario en las entidades sin ánimo de lucro que pueden perder la clasificación en el régimen tributario especial en el municipio de Chía

Abstract

The Non-Profit Entities called “ESAL” that were created until 2016, fulfilled basic requirements and automatically accessed the Special Tax Regime. The control and surveillance was in charge of the Departments and the Municipalities, which was very low and almost null. This condition was radically modified with the enactment of Law 1819 of December 29, 2016, and it is from 2017 that the tax control assumed by the DIAN is created, an entity before which all ESALs are obliged to carry out the registration WEB and thereafter every year the Qualification, Permanence and Update procedures, complying with the purpose of State control in its permanent fight against tax evasion and avoidance and trying to get the communication to rule on compliance with the requirements to belong to the Special Tax Regime under its supervision.

The investigation seeks to identify in a small sample of non-profit entities located specifically in the Municipality of Chía, that are carrying out any of these new processes before the DIAN and determine how this new control has taxed the ESAL, determine if Income Tax collections have been obtained from the Entities that have lost the classification in the Special Tax Regime, identify the requirements and design a procedure that can help other entities by facilitating the Qualification, Readmission, and Permanence process.