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The Constitutional Court knocked down reliefs to taxpayers, withholding agents and those who owe fines to territorial entities, by declaring unconstitutional the rule that sought its liquidity in the middle of the pandemic.
This was determined by the Court when it struck down the seventh article of Law 678 of 2020 on the economic and social emergency, by means of which measures are established for the tax, financial and budgetary management of the territorial entities.
He High court overturned the following tax reliefs until October 31, 2020, 80% of the capital will be paid without interest or penalties, between November 1, 2020 and until December 31, 90% of the capital will be paid without interest or penalties, between January 1, 2021 and until May 31, 2021 100% of the capital will be paid without interest or penalties.
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The high court also overthrew the power to defer the payment of tax obligations to governors and mayors, under the protection of the economic and social emergency due to the pandemic.
