Browsing by Author "Jimenez Cardenas Heidi Jakeline"

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    Retos de la fiscalización a entidades no contribuyentes del Art. 23 del Estatuto Tributario: Hacia un modelo de equidad y transparencia fiscal
    Ramirez Martinez Hans Emerson; Jimenez Cardenas Heidi Jakeline; Cepeda Pineda Angela Maria
    The technical report analyzes the oversight challenges faced by supervisory and control entities—specifically the National Tax and Customs Directorate (DIAN)—in monitoring non–income tax–paying entities, as outlined in Article 23 of the Tax Statute. Although these entities are legal bodies that, due to their nature or function, carry out social activities and are exempt from paying income and complementary taxes, some of them engage in commercial and/or business activities that significantly increase their surpluses and assets without proper fiscal oversight. This situation may facilitate tax avoidance or evasion, undermining the principles of equity and fiscal transparency. The report examines several types of entities—such as churches, labor unions, employee funds, and trade associations—and, based on the research and collected information, finds evidence of commercial activities being conducted. As a result, the report recommends implementing legal and operational strategies to strengthen and provide effective oversight tools for DIAN, enabling the development of an adequate fiscal model that contributes to the control and sustainability of the tax system with respect to the entities referenced in this article.