Analizar el decreto 3032 de diciembre de 2013, para establecer al magisterio nacional como contribuyentes del impuesto de renta y complementarios a partir del año gravable 2013

Abstract

Due to the constant changes that occur daily in tax matters in Colombia and how difficult it is for new taxpayers to comply with the tax due to the little knowledge of the subject and the alteration of information, a proposal was developed through which the doubts that arose in the guild of educators in the municipality of Saravena were analyzed and clarified, department of Arauca with regard to income and supplementary taxes in which they reflect being immersed due to the changes presented in law 1607 of 2012 and with decree 3032 of 2013 in which natural persons are classified in three groups: employees, self-employed and others; where most income tax payers classify in the category employees.

In addition, a practical guide was produced in which the most frequent questions asked by taxpayers regarding their tax obligations and what they should do about them were included. Through this booklet, the educators in the municipality who are obliged to make the declaration can clarify their doubts and lose their fears, fears that exist for making the declaration since if it is not made it could lead to high monetary sanctions by the Colombian state and at the same time give them the opportunity to seek advice from a public accountant.