Impacto de la Sanción por No Envío de Información en Social Independiente LTDA de acuerdo con los Principios de Equidad y Justicia Tributaria.

Abstract

This paper validates the application of Article 651 of the Colombian Tax Code and its impact on Empresa Social Independiente LTDA (EMSI), a microenterprise dedicated to recycling. It emphasizes the disproportionate effect of the penalty for failure to submit information, given its normative and procedural scope. Although the law aims to ensure that information is timely and accurate for tax audits, its uniform application ignores the structural, operational, and financial differences between microenterprises and large taxpayers, generating a conflict with the principles of equity and tax justice. The main causes identified are the rigidity of the penalty regime, the limited administrative and financial capacity of Empresa Social Independiente LTDA (EMSI), and the lack of tax planning. These factors, combined with a context of increasing tax pressure, mean that the penalty, while equal in percentage terms, has an unequal impact, affecting the company's liquidity and sustainability. To demonstrate the disproportionate nature of the penalty, a financial analysis was conducted, which showed that even formal penalties have significant effects on liquidity, profitability, and equity, jeopardizing economic sustainability and the going concern assumption. Additionally, these findings were validated using the Delphi method, based on a consensus of tax experts. These experts agreed that the design and application of Article 651 of the Tax Code tends to have disproportionate impacts on small businesses. Without a comprehensive assessment of the taxpayer's economic capacity or due process, it creates tensions with the principles of equity, proportionality, and tax justice.