Contribuciones especiales de la Ley 142 de 1994 huérfanas de procedimiento tributario para su discusión y cobro
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Fecha
2024
Autores
Duran, Jhony José
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Ediciones Universidad Simón Bolívar
Facultad de Ciencias Jurídicas y Sociales
Facultad de Ciencias Jurídicas y Sociales
Resumen
Los tributos en Colombia se encuentran divididos en tres grandes tipologías, los
impuestos, las contribuciones y las tasas. Las contribuciones especiales
establecidas por la ley 142 de 1994 a cargo de la Comisión de Regulación de
Energía y Gas (CREG), la Comisión de Regulación de Agua Potable y Saneamiento
Básico (CRA) y la Superintendencia de Servicios Públicos Domiciliarios (SSPD) si
bien están claramente definidas sustancialmente, presentan un inconveniente en la
reglamentación a seguir para su discusión en caso existir conflictos entre el
administrado y la respectiva entidad estatal sobre todo en lo que tiene que ver en el
régimen sancionatorio administrativo, ya que, por reglamento se remitió al estatuto
tributario nacional y no a una norma especial. La dificultad radica en que el estatuto
nacional está diseñado para impuestos autodeterminados por el contribuyente y las
contribuciones especiales son determinadas por la entidad estatal, mediante este
trabajo se analizará tal situación y los vacíos que puedan presentarse en gracia de
discusiones administrativas en su determinación y cobro.
The Colombian taxation system classifies tax payments as Taxes, Levies and Contributions. The special contributions established by Law 142 of 1994 in charge of the Energy and Gas Regulatory Commission (CREG), the Drinking Water and Basic Sanitation Regulatory Commission (CRA) and the Superintendence of Residential Public Utilities (SSPD), although they are clearly defined in substance, they present a disadvantage in the regulations to be followed for their discussion in case of conflicts between the administered party and the respective state entity, especially in what has to do with the administrative sanctioning regime, since, by regulation, it was referred to the national tax statute and not to a special rule. The difficulty lies in the fact that the national statute is designed for taxes self-determined by the taxpayer and the special contributions are determined by the state entity. This paper will analyze such situation and the gaps that may arise in grace of administrative discussions in its determination and collection.
The Colombian taxation system classifies tax payments as Taxes, Levies and Contributions. The special contributions established by Law 142 of 1994 in charge of the Energy and Gas Regulatory Commission (CREG), the Drinking Water and Basic Sanitation Regulatory Commission (CRA) and the Superintendence of Residential Public Utilities (SSPD), although they are clearly defined in substance, they present a disadvantage in the regulations to be followed for their discussion in case of conflicts between the administered party and the respective state entity, especially in what has to do with the administrative sanctioning regime, since, by regulation, it was referred to the national tax statute and not to a special rule. The difficulty lies in the fact that the national statute is designed for taxes self-determined by the taxpayer and the special contributions are determined by the state entity. This paper will analyze such situation and the gaps that may arise in grace of administrative discussions in its determination and collection.
Descripción
Palabras clave
Contribuciones especiales, Régimen sancionatorio, Tributos, Litigios administrativos, Special contributions, Sanctioning regime, Taxes, Administrative litigation
