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The procedure for approving the tax reform was in accordance with the Constitution: Attorney General’s Office


The tax reform is one of the initiatives of Gustavo Petro's Government that has the most legal resources against it.  In total it has 61 demands before the Constitutional Court since it was sanctioned, on December 13, 2022 - credit -Mariano Vimos/Colprensa
The tax reform is one of the initiatives of Gustavo Petro’s Government that has the most legal resources against it. In total it has 61 demands before the Constitutional Court since it was sanctioned, on December 13, 2022 – credit -Mariano Vimos/Colprensa

The Attorney General of the Nation, Margarita Cabello Blanco, pointed out that the procedure carried out by the tax reform in it Congress of the republic It was in accordance with the Political Constitution.

Before the Constitutional Court, the head of the Public Ministry spoke about possible procedural errors in the issuance of the law.

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The senior official indicated that the voting on the articles, which was carried out by blocks of provisions and not separately, complied with the established legal mandatessince this mechanism was adopted by the boards of directors of the Senate and the House of Representatives and endorsed by the majority of members of the legislative cells.

He specified that this decision cannot be considered arbitrary, since “it was a determination made consideration of all congressmenwho agreed with the organization of work in groupings of standards.”

For this reason, in the discussion of the law the principle of advertising was not violatedsince the parliamentarians had the opportunity to know the content of the presentation reports prior to the date of deliberation and approval, because they were published in advance in the Congress gazette.

“Hence, in what has to do with a lack of time to review the presentations alleged by the plaintiff of the norm, It is presented as an individual opinion, which contrasts with the decision of the majorities that, faced with the postponement requests for a more detailed study of the texts, they chose to move forward with the deliberationsCabello Blanco said.

Regarding the conciliation process, the attorney maintained that The requirements established in the Organic Law of the Regulations of the Congress of the Republic were metsince the commission in charge of advancing it was made up of the same number of parliamentarians from each corporation.

Besides, the rule of technical formation was followed, since the members of the commission were precisely the coordinators of the deliberations in the debates, as well as those in charge of preparing the respective presentations.

He added that the conciliation report was widely debated and approved by the plenary sessions of the House of Representatives and the Senate, thus plurality rule was respected in their discussion.

It is worth remembering that the tax reform is one of the initiatives of Gustavo Petro’s Government that has the most legal resources against it. In total it has 61 lawsuits before the Constitutional Court since it was sanctioned, on December 13, 2022.

Key discussion points of the tax reform have been the deductibility of royalties, taxes on sugary drinks and single-use plastics - credit Infobae Archive
Key discussion points of the tax reform have been the deductibility of royalties, taxes on sugary drinks and single-use plastics – credit Infobae Archive

Of that number, 26 have already been admitted and another four have been filed in other files, according to the newspaper. Time.

Of the discussions that have taken place about tax reform, the main ones revolve around the prohibition of deducting payment of royalties to determine the income tax or on those responsible for paying the tax on single-use plastics, controversial points for which has requested that the law be declared unconstitutionalconsidering it contrary to the Constitution.

In addition to the alleged procedural defects, the deductibility of royalties, taxes on sugary drinks and single-use plastics; Other lawsuits have to do with the measure that establishes new rules for users of free trade zone regarding income.

Likewise, the article that creates a contribution for the students of the Icetex that do not have a rate subsidy granted by the Government. It is alleged that this measure is unconstitutional, because it establishes the new wealth tax from 3,180 million pesos.



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