{"id":881,"date":"2024-11-14T09:53:48","date_gmt":"2024-11-14T14:53:48","guid":{"rendered":"https:\/\/www.reyesaa.com\/?p=881"},"modified":"2024-11-14T09:53:48","modified_gmt":"2024-11-14T14:53:48","slug":"recompensas-por-suministro-de-informacion-sobre-evasion-abuso-tributario-y-contrabando-2","status":"publish","type":"post","link":"https:\/\/www.reyesaa.com\/en\/recompensas-por-suministro-de-informacion-sobre-evasion-abuso-tributario-y-contrabando-2\/","title":{"rendered":"Recompensas por suministro de informaci\u00f3n sobre evasi\u00f3n, abuso tributario y contrabando."},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>With the aim of continuing to strengthen the oversight system of the tax system managed by the National Tax and Customs Directorate (DIAN), the Ministry of Finance and Public Credit included an economic incentive in the tax reform project submitted on September 10th, encouraging citizens to directly report tax evasion, tax abuses, or smuggling operations.<\/p>\n<p>La recompensa por la informaci\u00f3n suministrada se pagar\u00e1 en efectivo por el 20% del valor del mayor saldo a pagar que se liquide en la declaraci\u00f3n tributaria o, por el 10% del valor de las mercanc\u00edas, para los casos de contrabando.<\/p>\n<p>Los requisitos para obtener las recompensas ofrecidas son los siguientes:<\/p>\n<ul>\n<li>Aportar pruebas concretas sobre los hechos irregulares, que permitan establecer la omisi\u00f3n, indebida determinaci\u00f3n tributaria o, el contrabando de mercanc\u00edas y\/o hidrocarburos.<\/li>\n<li>En los casos de evasi\u00f3n o abuso tributario, la declaraci\u00f3n que se corrija o se presente, deber\u00e1 generar un mayor saldo a pagar de 5.000 UVT\u00b9, como m\u00ednimo.<\/li>\n<li>En los casos de contrabando, el valor de la mercanc\u00eda incluida en la Resoluci\u00f3n de Decomiso deber\u00e1 ser equivalente o superior a 6.000 UVT\u00b2.<\/li>\n<\/ul>\n<p>La persona que suministre la informaci\u00f3n no podr\u00e1 ser funcionario de la DIAN ni estar vinculado hasta el cuarto grado de consanguineidad, segundo de afinidad, primero civil o estar unido por un v\u00ednculo matrimonial o uni\u00f3n marital de hecho, con los mencionados funcionarios.<\/p>\n<p>El pago de las recompensas en los casos de evasi\u00f3n o abuso tributario, ser\u00e1n realizados una vez quede ejecutoriada la liquidaci\u00f3n oficial y se haya recaudado el pago de los respectivos impuestos.<\/p>\n<p>Es importante tener en cuenta que, en caso de que la informaci\u00f3n suministrada a la DIAN corresponda a hechos inexistentes, el ciudadano en cuesti\u00f3n se har\u00e1 acreedor de una multa administrativa por valor equivalente a 1.000UVT.\u00b3<\/p>\n<p>&nbsp;<\/p>\n<p>\u00b9 5.000 UVT 2024: $235.325.000<\/p>\n<p>\u00b2 6.000 UVT 2024:$282.390.000<\/p>\n<p>\u00b3 1.000 UVT 2024:$47.065.000.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #140a24;\"><strong><em>This bulletin is for informational purposes only and does not constitute legal advice. For specific cases, we recommend obtaining tailored legal counsel before making decisions based on the information provided herein. In compliance with personal data protection regulations, REYES ABOGADOS ASOCIADOS S.A. invites you to contact us if you do not wish to continue receiving our legal updates.<\/em><\/strong><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp; Con el objetivo de continuar fortaleciendo el sistema de fiscalizaci\u00f3n del sistema tributario administrado por la Direcci\u00f3n de Impuestos<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-881","post","type-post","status-publish","format-standard","hentry","category-boletin-legal"],"_links":{"self":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/881","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/comments?post=881"}],"version-history":[{"count":3,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/881\/revisions"}],"predecessor-version":[{"id":884,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/881\/revisions\/884"}],"wp:attachment":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/media?parent=881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/categories?post=881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/tags?post=881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}