Legislative error in the determination of the taxpayer in the tax on single-use plastics?

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On the occasion of the tax reform issued by the Congress of the Republic last December, in which a new tax called “national tax on single-use plastic products used to package, pack or pack goods” was incorporated, multiple concerns have arisen regarding its application, mainly against who is the taxpayer and therefore responsible for declaring and paying this tax, if who produces or imports the single-use plastic product, in one example, the empty plastic container, or if who uses said single-use plastic a single use to pack, pack or package goods for subsequent marketing.

This question arises because, on the one hand, article 51 of Law 2277 of 2022 determined that the event generating this tax is the sale, importation or withdrawal for own consumption of the single-use plastic product, and that the taxpayer “is the producer or importer”, and on the other hand, because article 50 of the same Law defined as “producer and/or importer of single-use plastic products”, not the people who manufacture or import the plastic product as such but rather who manufacture or import goods to be marketed in Colombia, which are contained in single-use plastic containers, packaging or packaging. Read more

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