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Income of individuals: Tax determination
One of the most awaited seasons by accounting professionals is approaching, since as of August 11, 2020, the deadlines for filing the income tax return of individuals for the 2019 period begin.
In compliance with the tax obligation that corresponds to natural persons in relation to income tax, they must resort to the schedular model established by Law 1943 of 2018. Each of these schedules requires a special purification in which taxpayers must recognize a series of items, some of which have specific limits, such as, for example, with respect to exempt income and applicable deductions, since according to the type of schedule they have a maximum ceiling in relation to net income and also in UVT.
Source: Actualícese
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