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RULING OF THE CONSTITUTIONAL COURT

Ruling of the Constitutional Court regarding special payment condition for taxpayers. 

Ruling C-743 of the Constitutional Court of December 2 of 2015

 

The Constitutional Court ruled unconstitutional Section 57 of Law 1739, 2014, which contained a special payment arrangement for taxpayers, as it infringed the principles of equality and equity. Although special payment conditions aim to optimize the payment of tax obligations, this instrument may incentive evasion. The High Court found that article 149 of Law 1607 of 2012 was similar to article 57 of the aforementioned law. Therefore this extension and frequent practice may mislead taxpayers, creating expectations of legal treatments that might seem more flexible than the ones received by taxpayers that comply with their obligations on time.