Actividad 1. Cuadro Comparativo Reformas Tributarias

 ASIGNATURA  ASIGNATURA PROCEDIMIENTO TRIBUTARIO

 ACTIVIDAD 1: CUADRO COMPARATIVO

PRESENTA:

NORA ISABEL ACUÑA ID 366220

DOCENTE: JASLEIDY ASTRID PRADA SEGURA

BOGOTA D. C - COLOMBIA

JULIO 02 DE 2016

CUADRO COMPARATIVO REFORMAS TRIBUTARIAS GOBIERNO JUAN MANUEL SANTOS

LEY 1607 DE 2012 RENTA Y COMPLEMENTARIOS

LEY 1739 DE 2014 RENTA Y COMPLEMENTARIOS

PERSONAS NATURALES Dec!"!c#$% &'(%)!"#! *e #+,(e)'  *e)e"+#%!c#$% *e ! Re#*e%c#!. C!#/#c!c#$% *e Pe"'%! N!)("!e: E+,e!*'  T"!!!*'" ,'" c(e%)! ,"',#!. S#)e+! *e De)e"+#%!c#$% *e I+,(e)' *e Re%)!: S#)e+! O"*#%!"#' IMAN IMAS. E)!ece ' c'%ce,)' (e e ,(e*e% "e)!" ,!"! *e)e"+#%!" ! "e%)! 4"!&!e !)e"%!)#&!. E)!ece ! )!! ,!"! e IMAN e IMAS. De)e"+#%! ! !c)#&#*!*e *e ' )"!!!*'"e ,'" c(e%)! ,"',#!. PERSONAS JURIDICAS L! )!"#/! *e #+,(e)' *e Re%)! e "e!$ *e 335 ! 25.

PERSONAS NATURALES M'*#/#c!c#$% *e ! "e#*e%c#! /#c!. Se ,e"+#)e ! !4(%' c'%)"#(e%)e c!)!'4!*' c'+' e+,e!*' )'+!" e 25 *e e7e%c#$% *e ( #%4"e'. Se +'*#/#c! e IMAS ,!"! e+,e!*' e)e '' ,'*"8 e" c!c(!*' ,!"! (#e%e ')e%4!% #%4"e' #%/e"#'"e ! 2900 UVT  ,!)"#+'%#' (#*' #%/e"#'" ! 12000 UVT. PERSONAS JURIDICAS Se !(+e%)! ! )!"#/! *e "e%)! *e e%)#*!*e e7)"!%e"! (e*!%*' !:  A;' 201 < 3=5  A;' 2016 < >05  A;' 201? < >25  A;' 2019 < >35

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RETENCION EN LA FUENTE •

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Se +'*#/#c!% ! !,#c!c#$% *e "e)e%c#$% e% ! /(e%)e ,!"! #%*e,e%*#e%)e. D#+#%(c#$% ! 15 *e ! )!"#/! *e "e)e%c#$% e% ! /(e%)e e% e #+,(e)' ! ! &e%)!.

IMPUESTO SOBRE LA RENTA PARA LA EQUIDAD CREE •

C"e! e #+,(e)' *e Re%)! ,!"! ! E(#*!* C"ee c'% )!"#/! *e 95 ,!"! ' !;' 2013 201>  201

IMPUESTO SOBRE LA RENTA PARA LA EQUIDAD CREE

Se +'*#/#c! ! !e 4"!&!e ,!"! ! *e)e"+#%!c#$% *e #+,(e)' *e Re%)! ,!"! !

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,')e"#'"+e%)e e"8 =5. Se e7'%e"! ! !4(%' c'%)"#(e%)e ! ,!4' *e !,'")e ,!"!/#c!e SENA ICB@ !!"#' #%/e"#'"e ! 10 SMMLV ,'" ! c"e!c#$% *e *#c' #+,(e)'. E7'%e"! e !,'")e *e 9.5 *e !,'")e ! S!(*. Pe"#'*' *e *ec!"!c#$% e A%(!  %' e *e*(c#e *e Re%)!.

IVA

E(#*!* C"ee. L! )!"#/! *e #+,(e)' (e*! e% e =5. SOBRETASA AL IMPUESTO SOBRE LA RENTA PARA LA EQUIDAD CREE

Se c"e! ,!"! ' !;' 201 ! 2019 ! '"e)!! ! #+,(e)' '"e ! "e%)! ,!"! ! e(#*!* c"ee. Se e)!ece ! )!! *e )!"#/! !,#c!e ,!"! ! '"e)!! *e c"ee *e !;' 201 ! 2019. IVA

Se +'*#/#c! ' #e%e  e"&#c#' e7c(#*'  e7e%)' &'&#%*'e "e,'%!e *e IVA. L' !%#+!e &#&' e+'&#e%)e e &(e&e% e7e%)' /'"+!%*' IVA ! /!&'" e% ( *ec!"!c#'%e  '#48%*'e ! e&!" c'%)!##*!* ,!"! ,!"! e/ec)' /#c!e.  A(+e%)! ' e"&#c#' e7c(#*'. M'*#/#c! ' e"&#c#' e7e%)' &'&#e%*' !4(%' e7c(#*' e7e%)' ,(*#%*'e *ec'%)!" e IVA *e ' c')'  4!)' #%c(""#*' ,!"! ! ,"e)!c#$% *e e"&#c#'. L! ,"',#e*!*e '"#F'%)!e *ee% c'"!" IVA ,'" e e"&#c#' *e ,!"(e!*e"' ,"e)!*'. Se +'*#/#c!% ! )!"#/! *e #+,(e)' (e*!%*' 4"!&!*' ! 05 5  ! 165. De !c(e"*' ! ' #%4"e' *e !;' !%)e"#'" e *ee ,"ee%)!" ! *ec!"!c#$% B#+e)"! C(!)"#+e)"! A%(! c'% !%)#c#,' c(!)"#+e)"!e. •

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L! ,e"'%! ("*#c! ,(e*e% *ec'%)!" 2 ,(%)' *e IVA ,!4!*' e% ! #+,'")!c#$% ' !*(##c#$% *e #e%e *e c!,#)!. Se ,(e*e *ec'%)!" e IVA ,!4!*' e% ! c'+,"! ' #+,'")!c#$% *e +!(#%!"#! ,e!*! ,!"! #%*()"#! 8#c! *e #+,(e)' *e "e%)! *e !;' e% (e e !*(#"#$ e #e%.

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IMPUESTO AL CONSUMO •

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Se c"e! e #+,(e)' %!c#'%! ! c'%(+'. G"!&! ! &e%)! *e c'+#*! e#*! e% "e)!("!%)e

OTRAS DISPOSICIONES

Se ,')e"4! ! %' *e*(cc#$% *e ' c')'  4!)' ,'" ,!4' "e!#F!*' e% e/ec)#&'. Se ')'"4!% )"+#%'  "ec("' !

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e!*e"! c!/e)e"!. De"'4! !4(%! )!"#/! *e IVA ,!"! &ec(' )ee/'%! "e)!("!%)e *e 205 25 35 "e+,!F!%*' ,'" e ,!4' *e #+,(e)' ! c'%(+'. L! ,e"#'*#c#*!* e #+e)"! e *e*(c#e *e "e%)!  *ec'%)!e *e IVA e% (% 35. L! )!"#/! '% >5 )ee/'%! +$&# &e%)! *e !4(%' #e%e e e 95 ' 165  ,!"! e"&#c#' *e "e)!("!%)e 95.

IMPUESTO A LAS GANANCIAS OCASIONALES • •

B!' ! )!"#/! *e 335 ! 105. @#' !+%#)! *e #e%e %' *ec!"!*' #% !%c#'%e.

IMPUESTO NACIONAL A LA GASOLINA Y EL ACPM

Se c"e! e)e #+,(e)' #e%*' "e,'%!e e ,"'*(c)'" ' #+,'")!*'"

PROCEDIMIENTO TRIBUTARIO Y OTRAS DISPOSICIONES

M'*#/#c!c#$% *e ! @(#'%e  Ec##'%e. Te"+#%!c#$% ,'" +()(' !c(e"*' *e ,"'ce' !*+#%#)"!)#&' !#&#!%*' !%c#'%e. P!"! ! )"!%/'"+!c#'%e ' c"e!c#$% *e 'c#e*!*e c'+e"c#!e e #%c($ *e%)"' *e ! !e *e #+,(e)' *e "e4#)"' ! ,"#+! e% c''c!c#$% *e !cc#'%e. C"e!c#$% *e %'"+! !%)#e&!c#$%.

' ,"'ce' *e *e)e"+#%!c#$% *e c'%)"#(c#'%e ,!"!/#c!e  ! #+,'#c#$% *e !%c#'%e (e "e!#F! ! UGPP. Se "#%*! ! ,'###*!* *e c'%c##!" c'% ! DIAN ! ' c'%)"#(e%)e c'% ,"'ce' *e &! (*#c#!. Se *! c'%*'%!c#$% *e !%c#'%e ! c'%)"#(e%)e e% +'"! *e !;' 2012  !%)e"#'"e *e 05 # e ,!4! !%)e *e 31 *e M!' ' 305 !)! 30 *e Oc)("e. IMPUESTO A LA RIQUEZA

C"e!c#$% *e I+,(e)' ! ! R#(eF! ,!"! ,!)"#+'%#' (#*' (,e"#'" ! 1.000.000.000. De)e"+#%! ! )!! c'% ! )!"#/! ,!"! e c8c(' ,'" ' !;' 201 2016 201?. GRAVAMEN AL MOVIMIENTO FINANCIERO

Se +!%)#e%e e G"!&!+e% ! +'&#+#e%)' /#%!%c#e"' c'% ! )!"#/! *e >H1000 !)! e !;' 2019  ,')e"#'"+e%)e e "e*(c#"8 !: 3H1000 !;' 201= 2H1000 !;' 2020 1H1000 !;' 2021 IMPUESTO COMPLEMENTARIO DE NORMALIZACION TRIBUTARIA

C"e!c#$% *e #+,(e)' c'+,e+e%)!"#' *e %'"+!#F!c#$% )"#()!"#! c'+,e+e%)!"#' *e #+,(e)' ! ! R#(eF!. Se c!(! ,'" ! ,'e#$% *e !c)#&' '+#)#*'  ,!#&' #%e7#)e%)e (e *e#e"'% ,"ee%)!"e e% *ec!"!c#'%e !%)e"#'"e. L! )!"#/! e)!ec#*! '%:  A;' 201 < 105

P"ee%)!" *ec!"!c#'%e %' ,"ee%)!*! c'% !#&#' *e !%c#'%e.

 A;' 2016 < 115  A;' 201? < 135 L! !%c#$% ,'" #%e7!c)#)(* *e ,!#&' #%e7#)e%)e  !c)#&' %' *ec!"!*' ! ,!")#" *e !;' 2019 e *e 2005 *e +!'" &!'" *e #+,(e)' ! c!"4'.

CONLUSION

E *e 4"!% #+,'")!%c#! c'%'ce" ! +!4%#)(* (e )#e%e% ! "e/'"+! )"#()!"#! '"e (% ,!  '"e )'*' e 4',e (e *!% ! ! c!e +e*#! e #+,(e)' ! ! "#(eF! c"e!*' /(e ,'" ee+,' (%! (ce#$% *e #+,(e)' ! ,!)"#+'%#' e #+,(e)' ! ! e(#*!* "ee+,!F! ' !,'")e ,!"!/#c!e ,'" ' c(! c!*! "e/'"+! ' (e !ce e !c"ece%)!" ! *e#4(!*!* #%c(#" %(e&' #+,(e)' !%c#'%!"  '' e%e/#c#! ! (%' ,'c' (e !,"'&ec!% ' e%e/#c#' *e *#+#%(c#$% *e !%c#'%e.

REFERENCIAS BIBLIOGRAFICAS

Le 160? *e 2012. Rec(,e"!*' e 30 *e J(%#' *e )),:!(!.(%#+#%()'.e*(c!+,(+*2016>c'("e&#eK.,, #*66ec)#'%3

Le 1?3= *e 201>. Rec(,e"!*' e 30 *e J(%#' *e )),:!(!.(%#+#%()'.e*(c!+,(+*2016>c'("e&#eK.,, #*66ec)#'%3 L! Re/'"+! T"#()!"#! Le 160? * 2012: )'*' (% "e&'c$% %'"+!)#&'. Rec(,e"!*' e 30 *e J(%#' *e )),:!c)(!#cee.c'+!c)(!#*!*"e/'"+!-)"#()!"#!-e-160?-*e2012 Re(+e% Eec()#&' *e ! Le *e Re/'"+! T"#()!"#! < Le 160? *e 2012. Rec(,e"!*' e 30 *e J(%#' *e )),:KKK.c'%()!+e.c'#%*e7.,, ',)#'%c'+c'%)e%)&#eK!")#ce#*13>:"e(+e%-eec()#&'-*e-!-e-*e"e/'"+!-)"#()!"#!-e-160?-*e-2012c!)#*>3:#+,(e)'I)e+#*1