Normative value of the official interpretations of the Colombian tax administration

Abstract

This research seeks to determine the scope of official interpretations made by the Colombian Tax Administration and rank in the regulatory system in which they are located. The Colombian Tax Administration has been entrusted with the function of interpreting the law (other than by the law) determining the scope and application of tax regulations through circulars, trades, concepts and orders addressed to their bodies and officials and taxpayers who make concrete proposals to the Directorate of National Taxes and Customs of Colombia, DIAN consultations. On taxation there is a regulatory or sources of law system headed by the Constitution of Colombia which is our supreme law, followed by treaties and concluded international agreements and approved by Colombia, then by law, by legislative decrees, laws and decrees issued by the President of the Republic within its competence and, finally, by law and custom. It is important to note that the relationship between administration and taxpayer is governed by the principles of good faith and legitimate expectations, so the administration - to give its interpretation of the rule-allows taxpayers can know the legal consequences of their actions or omissions.