Clarified that the law was enacted before these existed platforms which are legally known as Companies specialized in electronic deposits (Sedpe).
“It is the spirit of the law to encourage traceability of transactions. But since the Sedpes did not exist when the law was passed, the transactions made through them are not listed as fully deductible transactions,” said the director of the DIAN.
He added that the new concept gives priority to the duty of things over the “fiscalistic” spirit, i.e. over collecting for the sake of collecting, so that clear objectives of Public politicssuch as the fight against evasion and the formalization of the people’s economy.
It should be noted that this measure does not imply that those who are not required to declare income must do so, since these payments must be declared only by those who are obliged, in accordance with what is stipulated by the tax rules.
Source: El heraldo
Roy Brown is a renowned economist and author at The Nation View. He has a deep understanding of the global economy and its intricacies. He writes about a wide range of economic topics, including monetary policy, fiscal policy, international trade, and labor markets.
