Por:
Elena Lucía Ortiz Henao
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Fecha:
2019
The salary is conceived in a protective legal trame characteristic of labor law that is based on the Substantive Colombian Labor Code, constitutional principles and national and international guidelines that seeks employees protection. In a scenario where the tax obligation is been determinated, it is very difficult to define what elements constitutes "salary", and consequently there are different interpretations regarding which payment are part of the taxable basis. The afore mentioned place the employer in a risky position before the Tax Authorities, as consequence to a broad definition of "salary", in a tax audit process, that could be infringe the principies of legal certainty and legal securíty whose relevance is crucial in a tax matters. This paper aims to analyze the advantages and disadvantages of "salary" concept typical to the labor law, in a tax audit process, in order to establishes the origin of a new tax basis.
Fuente:
Universidad Externado de Colombia
Formatos de contenido:
Tesis
