Contribuyentes que pueden pertenecer al régimen simple de tributación en el año 2023

Considering the new features of Tax Reform Law 2277 of 2022, which taxpayers will be eligible to join the simple tax regime starting in tax year 2023? Who is ineligible to join the simple tax regime? #UpdateVideo, #SimpleRegime In this video, Dr. Diego Guevara Madrid explains that Law 2277 of 2022 modified several regulations related to the simple tax regime (whose regulation is found in the Tax Statute in articles 903 through 916); however, the tax reform only modified some articles, including articles 905 and 906 of the ET. These articles contain the requirements for opting for the simple tax regime, as well as a list of those who are ineligible. Law 2277 of 2022 added a clause to point 2 of Article 905 of the Tax Code, indicating that individuals who provide professional consulting and scientific services in which the intellectual factor predominates over the material must comply with the new special limit for gross or extraordinary income of less than 12,000 UVT. This means that point 2 of Article 905 establishes that taxpayers under the simple tax regime must always ensure that the total universe of all their ordinary income from any source does not exceed 100,000 UVT. Additionally, they must also monitor another special limit where income from liberal professional services does not exceed 12,000 UVT. This applies both to those already in the simple tax regime and to those wishing to move to it. For more information, visit https://actualicese.com/contribuyente... At Actualícese, you'll frequently find consultations, tutorials, talks, webinars, and tips prepared by the country's leading experts on the simple tax regime. With Actualícese Video, you can stay up-to-date daily on taxes, accounting, labor law, commercial law, and statutory auditing. Subscribe to our Actualícese Video channel here: http://actualice.se/ytvideo/ Follow us on social media: Facebook:   / actualicese   Facebook Group:   / actualiceseoro   Instagram:   / actualicese   Twitter:   / actualicese   Linkedin:   / actualicese