Colombia criminaliza la evasión fiscal

by Foodman CPAs & Advisors
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El 12/29/2016, el Congreso de Colombia aprobó la "Ley 1819 de 2016". La nueva legislación es una reforma tributaria estructural encaminada principalmente a aumentar los ingresos para Colombia.

Colombia sufrió una pérdida de ingresos cuando los precios del petróleo se desplomaron a partir del 2014. La pérdida de ingresos creó un impacto negativo en su economía; creando presión para reemplazar los ingresos obtenidos anteriormente de las actividades petroleras.

Después de que las agencias de crédito Standard & Poor's y Fitch Ratings colocaran a Colombia en "perspectiva negativa" durante el 2016, Colombia decidió implementar una reforma tributaria para incrementar sus ingresos antes de que las agencias internacionales de crédito rebajaran su calificación crediticia soberana.

La reforma tributaria de la "Ley 1819 de 2016" incluye mecanismos para combatir la evasión fiscal. Abordan la omisión de activos y la inclusión de pasivos inexistentes por los declarantes de declaración de impuestos Colombianos.  Algunas especificidades son que los contribuyentes que omiten fraudulentamente activos, que presenten información inexacta en relación con estos activos omitidos y que presenten información inexacta, incluyendo pasivos inexistentes por un monto superior a USD 1.6 millones, estarán sujetos a entre 4 y 9 años de prisión y una multa equivalente al 20% de los activos omitidos, el valor de los activos declarados que no fueron valuados con precisión y los pasivos inexistentes.  Los contribuyentes que voluntariamente presentan o corrigen sus declaraciones y proporcionan pago podrían ser capaces de remediar la clasificación criminal.

Antes de la implementación de la "Ley 1819 de 2016", la evasión fiscal no estaba criminalizada en Colombia. La evitación y la evasión de impuestos en Colombia era un delito "administrativo" opuesto a una ofensa criminal.  Colombia lo llevo al nivel siguiente al formalizar la evasión fiscal como una ofensa criminal aprisionable.

Es evidente que algunos países Latinoamericanos están incentivando a los contribuyentes a declarar la existencia de activos mantenidos fuera de sus países de origen a cambio de ser clasificados como conformes con su status tributario.  La falta histórica de responsabilidad tributaria criminal en el país de origen ha provocado el inicio de programas de regularización tributaria en América Latina.  Países como Brasil, Argentina y Colombia se han incorporado a los protocolos de intercambio automatizado de información de la Organización de Cooperación y Desarrollo Económicos (OCDE), conocidos como el Common Reporting Standard (CRS), que se comprometen a intercambiar información fiscal con otras jurisdicciones del CRS. 

Aparentemente, Colombia quiere implementar un alto estándar de transparencia fiscal y abordar la evasión fiscal transfronteriza al unirse al Grupo de Adopción Temprana del CRS.  Este grupo iniciará su primer intercambio automático de información en septiembre del 2017 (el segundo grupo iniciará el intercambio automático de información en septiembre del 2018). Al comprometerse con el Grupo de Adopción Temprana, Colombia ha implementado nuevos procedimientos de apertura de cuentas para registrar la residencia tributaria desde el 1 de enero del 2016. El primer intercambio de información en relación a nuevas cuentas y cuentas preexistentes de alto valor tendrá lugar al final de Septiembre del 2017. Argentina y México se unen a Colombia en este primer intercambio como las únicas naciones de las Américas que participan en el Grupo de los Primeros Adoptores del CRS.  Colombia merece crédito por criminalizar la evasión de impuestos.

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Foodman CPAs & Advisors
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