Contaduría Pública

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Análisis de la tributación de las etnias indígenas y afrocolombianas de Colombia
(Universidad Santiago de Cali, 2019) Cortes Reyes, Yuri Marcela; Sánchez Fernández, María Fernanda; Gongora Vanegas, Boris
The purpose of this work was to analyze the taxation of indigenous and Afro-Colombian ethnic groups in Colombia. The work was carried out based on review of documents in electronic databases. The results show that even though the indigenous council associations are not taxpayers, they are required to submit a declaration of income and assets. According to concept No. 35673 of 2000, although it is true that by provision of article 22 of the ET, they are not contributors to the Income Tax and Supplementary, the Indigenous Cabildos, does not mean that these subjects do not have the quality of agents of withholding by way of income tax, which falls under article 368 of the same legal system. In conclusion, the rights of the ethnic groups were established in tax aspects that are not widely distributed