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With a vote of 8 to 1, the Constitutional Court declared legislative decree 807 of 2020 unenforceable, which was issued in the framework of one of the economic emergencies announced by the Government.
This decree sought to give some tax relief to companies and individuals affected by the coronavirus pandemic.
According to the norm, until June 19, 2020, taxpayers and persons responsible for Income and Complementary Tax and Sales Tax (VAT), who are not classified as high risk in tax matters, could advance the application process for refund or compensation of your balances in favor of these taxes, through the automatic process.
Another point that the decree allowed is that the control could be implemented through virtual visits. According to the Presidency, the administration could carry out tax and accounting inspections virtually, “the purpose of which is to verify the accuracy of compliance with the formal and substantial obligations of taxpayers, exchange users and / or third parties.”
Before the decision, the Ministry of Finance and Public Credit said that it was not going to pronounce for the moment. Likewise, sources close to the Constitutional Court detailed that articles 1 and 2 were declared unenforceable and number 9 partially.
However, the decision would have no effect, since the deadline to access those benefits was until June 19.
