El principio de legalidad en la reglamentación del sistema cedular del impuesto de renta en personas naturales con ocasión de la Ley 1819 de 2016

The Congress of the Republic is a collegiate body that is characterized by the formal equality that the constituent has attributed to its members for decision making within the framework of the exercise of its functions, especially the legislative one. This function allows to creating, interpreting, reforming and repealing the laws of the Colombian legal system. Sample of this exercise, among many others, it’s found the Law 1819 of December 26 in 2016, through which the structural tax reform was adopted, where the mechanisms for the fight against evasion and tax avoidance are strengthened, and dictate other provisions This essay identifies the process of liquidation of the income tax for natural persons, which was regulated by: I). Decree 2250 of December 2017, regarding the issuance of the income tax (articles 1 to 8), and II). The Single Tax Decree 1625 of 2016, which includes 21 new articles, of which one of them will be emphasized; the one referred to the treatment of presumptive income and its compensation on liquid income. Finally, the most important results that converge to the main conclusion of the text are presented: The principle of legality was unknown by the regulation of the scheduler system of income tax in natural persons on the occasion of Law 1819 of 2016

• Autores: Marín Martínez, José Ferney; Taborda Zapata, Adriana María
• Fecha de publicación: 2019
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/7346
• Acceso en línea: http://hdl.handle.net/10819/7346
• Palabra clave: Legalidad; Decreto reglamentario; Potestad tributaria; Principio de legalidad; Reserva legal; Sistema cedular; Declaración de Renta; Potestad reglamentaria; Reforma tributaria estructural; Estado social de derecho; Primacía de la Ley; Legality; Regulatory decree; Tax authority; Principle of legality; Legal reserve; Schedular system; Income statement; Regulatory power; Structural tax reform; Rule of Law; Primacy of the law; Congreso; Impuestos; Leyes; Personas (derecho)
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia