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. While the law aims to ensure timely and accurate information for tax audits, its uniform application ignores the structural, operational, and financial differences between microenterprises and large taxpayers, creating 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, although equal in percentage terms, has an unequal impact, affecting the company's liquidity and sustainability. To demonstrate the disproportionate nature of the sanction, a financial analysis was carried out, which showed that even sanctions of a formal nature generate relevant effects on liquidity, profitability and equity, compromising economic sustainability and the going concern assumption.