Weekly updates on Colombia's tax and labor matters
Blog
Weekly updates on Colombia's tax and labor matters

1.The State Council repealed the 420 UVT monthly limit in the purging of the base to calculate withholding at the source.
2.Bogotá's Treasury Secretariat calls for taxpayers not to be fooled by false communications.
3.The DIAN issued form 220 on March 2, 2022.
4.The Supreme Court interpreted that if the object in work or labor modality contracts is not clearly established, it will be understood as an indefinite-term contract.

1.The State Council repealed the 420 UVT monthly limit in the purging of the base to calculate withholding at the source.

Through ruling with File No. 24047, the State Council (with a presentation from Magistrate Stella Jeannette Carvajal) partially eliminated paragraph 3 of article 1.2.4.1.6 of the DUR 1625 of 2016, in which it established the limit of 420 UVT for the exemptions and deductions allowed monthly.

In the Chamber's consideration, the rule transgressed the principle of tax equity, since there was no equitable treatment for withholdings at the source on possible contributions to AFC accounts and Pension Funds exceeding that limit, for which the benefits associated with those contributions would be restricted regarding the part that exceeded the monthly UVT limit.

See → State Council, File 24047 of October 28, 2021.


2.Bogotá's Treasury Secretariat calls for taxpayers not to be fooled by false communications.

The entity published a statement on the website www.haciendabogota.gov.co, warning about circulating scams seeking to deceive taxpayers with false peace and exemption certifications pretending to show account statements without pending tax obligations, as well as fraudulent communications whose subject is "Social and economic rescue discount."

Because of the above, the Treasury Secretariat recommends verifying the authorized channels and going directly and without intermediaries to the SuperCade's arranged service points, as well as reporting them before the Attorney General's Office.

See → https://www.shd.gov.co/shd/mensajes-falsos-ingreso-minimo-Garantizado

 

3.The DIAN issued form 220 on March 2, 2022.

On March 2, the tax administration issued form 220, a format in which the employer certifies income and withholdings for work income and pensions for the tax year 2021.

It is important to remember that this certification must be issued to the worker no later than March 31, 2022, and that it is the basis for the preparation of the exogenous information format 2276.

See → DIAN Resolution, 00029 of March 2, 2022.

 

4.The Supreme Court interpreted that if the object in work or labor modality contracts is not clearly established, it will be understood as an indefinite-term contract.

The Supreme Court of Justice, through ruling SL-4936 of 2021, considered that the contract's object must be clearly determined in the work or labor contract since failure to do so would distort its purpose or elemental spirit so that due to the reality principle, it would not be stating a defined or definable termination time, on the contrary, it will be considered an indefinite contract, as follows:

"When the contract is agreed for the duration of the work, that denomination is not enough. The contracted work or labor must be clearly and specifically determined and delimited, or that such temporality unquestionably derives from the nature of the work; otherwise, shall be understood, residually, that its duration is indefinite."

See → Supreme Court's Judgment

 

If you require more information regarding this topic, contact us. We will be pleased to assist you.

SHARE THIS ARTICLE