{"id":7715,"date":"2017-01-16T23:04:58","date_gmt":"2017-01-17T04:04:58","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/two-new-criminal-offenses-were-introduced-in-connection-with-tax-evasion\/"},"modified":"2020-10-23T16:58:29","modified_gmt":"2020-10-23T21:58:29","slug":"two-new-criminal-offenses-were-introduced-in-connection-with-tax-evasion","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/two-new-criminal-offenses-were-introduced-in-connection-with-tax-evasion\/","title":{"rendered":"TWO NEW CRIMINAL OFFENSES WERE INTRODUCED IN CONNECTION WITH TAX EVASION"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>TWO NEW CRIMINAL OFFENSES WERE INTRODUCED IN CONNECTION WITH TAX EVASION <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>The criminal offenses are related with the failure to report assets or the inclusion of non-existent liabilities and the failure to pay withheld taxes<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">The Tax Reform creates the so-called &#8220;<em>Criminal Offenses Against the Tax Administration<\/em>&#8220;. The criminal offense related with the failure to report assets or the inclusion of non-existent liabilities punishes those taxpayers which intentionally omit assets or report inaccurate information in relation to the assets, or who report non-existent liabilities, for a value equal to or greater than seven thousand two hundred and fifty (7,250) minimum legal monthly wages. This behavior will be subject to incarceration for a term of forty-eight (48) up to one hundred and eight (108) months and a fine of twenty percent (20%) of the value of the unreported assets, the value of the asset inaccurately reported or of the value of the non-existent liability.<\/p>\n<p style=\"text-align: justify;\">The criminal offense regarding the omission of duties as withholding agent punishes those withholding agents or self-withholding taxpayers that do not pay before the Tax Administration the withheld taxes within 2 months following the date set by the National Government. The penalty established is incarceration from forty-eight (48) to one hundred and eight (108) months and a fine equal to twice the un-paid amount without exceeding the equivalent of one million twenty thousand (1,020,000) Tax Value Units. This same sanction will be applied to those VAT or National Consumption Taxpayers that, having a legal obligation to do so, do not pay the amounts collected in connection with those taxes within two (2) months following the date set by the National Government.<\/p>\n<p style=\"text-align: justify;\">With regards to both criminal offenses, there is a possibility of extinguishing the criminal action if the taxpayer files or amends the corresponding tax return and makes the applicable payments.<\/p>\n<p style=\"text-align: justify;\">These changes were included in Articles 338 and 339 of Law 1819 of 2016.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The criminal offenses are related with the failure to report assets or the inclusion of non-existent liabilities and the failure to pay withheld taxes<\/p>\n","protected":false},"author":2,"featured_media":7273,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7715","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - 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