The formal tax obligation comprises different benefits from the obligation to pay the tax; It consists of instrumental obligations or tax duties that have as their object obligations to do or not to do, with their own legal existence, aimed at seeking compliance and the correct determination of the substantial tax obligation, and generally related to the investigation, determination and collection of the tributes.
Among the formal obligations may be the filing of tax returns, the obligation to issue an invoice and deliver it to the purchaser of goods and services that of keeping accounts, that of providing information occasionally or regularly, that of registering as responsible for the tax on sales etc. You can make use of the sales tax calculator by zip code there.
The Right Obligations
From the effective date of Law 788 of 2002, they constitute additional formal obligations for the intermediary of the leasing service subject to the Sales Tax: transferring to the person in charge of the common regime that provides the service all the VAT generated, within the same two-month period of its causation; for this purpose, you must identify in your accounting the income received for the person requesting the intermediation, as well as the transferred tax. Likewise, you must request the intermediation principal and the lessee, proof of registration in the sales tax regime to which they belong.
In peacetime, only congress, departmental assemblies, and district and municipal councils may impose fiscal or parafiscal contributions. The law, ordinances and agreements must set, directly, the active or passive subjects, the facts and the taxable bases, and the tax rates.
From the foregoing, it is established that the elements of the tax obligation are:
Generating Fact: It is the budget established in the law whose realization originates the birth of the tax obligation.
Active Subject: He is the creditor of the tax obligation. The State as the creditor of the legal link is empowered to unilaterally and obligatorily demand the payment of the tax, when the generating act is carried out; For VAT administration purposes, it is represented by the Special Administrative Unit – Directorate of National Taxes and Customs, as the active subject of the tax obligation.
Taxpayer: He is the debtor of the tax obligation. In sales tax, the taxpayer is legally responsible, liable to the State to pay the tax.
Economic Tax Subject: It is the person who acquires taxed goods and / or services, who bears or assumes the tax. The economic taxpayer is not part of the substantial tax obligation, but from the economic and fiscal policy point of view it is the person to whom the tax is transferred and who ultimately assumes it.
Taxable Law: He is responsible for collecting the tax, acts as a collector and must comply with the obligations imposed by the State. (Ex. Present the declaration and pay the tax), under penalty of incurring administrative penalties (Penalty for lateness, moratorium penalty, etc.) and criminal penalties.
