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Nuevas reglas de juego para pagar impuestos en el Espinal

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    Trabajando por la gente 
 

Foto: alcaldía del Espinal. Cambioin 

 

Por: Oficina de prensa alcaldía de el Espinal Mauricio Ortiz Monroy. 
La Secretaría de Hacienda informa que el Concejo Municipal mediante acuerdo No 002 de 2017 (14 de marzo de 2017) “Por medio del cual se adoptan las condiciones especiales de pago contenidas en el artículo 356 de la Ley 1819 del 29 de diciembre de 2016” acordó lo siguiente:
1. Adoptar las condiciones de pago establecidas en el artículo 356 de la Ley 1819 de 2016, para los impuestos, tasas y contribuciones municipales.
2. Los sujetos pasivos, contribuyentes y responsables de los impuestos, tasas y contribuciones municipales, que hayan sido objeto de sanciones tributarias, que se encuentren en mora por obligaciones correspondientes a los periodos gravables o años 2014 y anteriores, tendrán derecho a solicitar, únicamente en relación con las obligaciones causadas durante dichos periodos gravables o años de las siguientes condiciones especiales de pago:
– Si se produce el pago total de la obligación principal hasta el 31 de mayo de 2017, los intereses y sanciones actualizadas se reducirán en un 60%.
– Si se produce el pago total de la obligación principal después del 31 de mayo y hasta el 31 de octubre 2017, los intereses y sanciones actualizadas se reducirán en un 40%.

Publicidad 
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3. Cuando se trate de una resolución o acto administrativo mediante el cual se imponga sanción dineraria de carácter tributario la presente condición especial de pago aplicará respecto de las sanciones exigibles desde el año 2014 o anteriores siempre que se cumplan las siguientes condiciones:
– Si se produce el pago de la sanción hasta el 31 de mayo de 2017 la sanción actualizada se reducirá el 40% debiendo pagar el 60% restante de la sanción actualizada.
– Si se produce el pago de la sanción después del 31 de mayo 2017 y hasta el 31 de octubre 2017 la sanción actualizada se reducirá el 20% debiendo pagar el 80% restante de la misma.
4. No podrán acceder a los beneficios de que trata el presente acuerdo los deudores que hayan suscrito acuerdos de pago con fundamento en el artículo 7 de la ley 1066 de 2006, el artículo 1 de la ley 1175 de 2007, el artículo 48 de la ley 1430 de 2010, los artículos 147, 148 y 149 de la ley 1607 de 2012, los artículos 55, 56 y 57 de la ley 1739 de 2014, que la entrada en vigencia de la ley 1819 de 2016 se encuentren en mora por las obligaciones contenidas en los mismos o con fundamento en los acuerdos municipales o decretos municipales a través de los cuales se acogieron a estas figuras.

Publicidad 
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5. Lo dispuesto en este acuerdo Municipal no se aplicará a los sujetos pasivos, contribuyentes responsables y agentes de retención que a la entrada en vigencia de la ley 1819 de 2016, hubiesen sido admitidos en procesos de reorganización empresarial o en proceso de liquidación judicial de conformidad con lo establecido en la ley 1116 de 2006, ni a los demás sujetos pasivos, contribuyentes responsables y agentes de retención que a la entrada en vigencia de la ley 1819 de 2016, hubiesen sido admitidos en procesos de reestructuración regulados por la ley 550 de 1999, la ley 1066 de 2006 y por los convenios de desempeño.

Publicidad 
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