Enrique Low Murtra Seminar: Punitive taxation regime in Colombia. Current problematics
The sanctioning system is an essential instrument to ensure compliance with tax obligations, as well as individuals’ parafiscal contributions. However, its implementation poses challenges for the Administration and judges due to the peculiarities of the Tax Law and, of course, the regulation of the proceedings of the Unidad de Gestión Pensional y Parafiscales, UGPP (Pension and Parafiscal Management Unit).
