Fictitious Suppliers and their Tax Penalty Regime in Colombia Proveedores ficticios y su régimen sancionatorio tributario en Colombia

Abstract

The purpose of this article is to structure and compile the available information on the penalty regime applicable to individuals declared as fictitious providers, with special emphasis on the application of the rules carried out by the jurisprudence of the State Council, particularly in the resolution of specific cases. To achieve this, it will study, the sanctions established in articles 671, 647 and 648 of the Tax Statute; the jurisprudence of the State Council on the matter and the doctrine issued by the DIAN. Finally, a brief reference is made to electronic invoicing as a mechanism to combat fraud and tax evasion carried out through these suppliers.