diff --git a/CHANGELOG.md b/CHANGELOG.md index 46f367deb..0507f9d04 100644 --- a/CHANGELOG.md +++ b/CHANGELOG.md @@ -8,6 +8,7 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p ### Added +- `co`: Add new INC tax defenition. - `sg`: Singaporean regime - `tax`: `keys` for GST - `bill`: `Line` with `seller` property, to be used in Mexico. diff --git a/data/regimes/co.json b/data/regimes/co.json index cbbc89a33..a2f590602 100644 --- a/data/regimes/co.json +++ b/data/regimes/co.json @@ -135,6 +135,16 @@ "es": "Impuesto de Industria y Comercio" } }, + { + "code": "INC", + "name": { + "es": "INC" + }, + "title": { + "en": "National Consumption Tax", + "es": "Impuesto Nacional al Consumo" + } + }, { "code": "RVAT", "name": { diff --git a/regimes/co/tax_categories.go b/regimes/co/tax_categories.go index 774a92ad4..99769b451 100644 --- a/regimes/co/tax_categories.go +++ b/regimes/co/tax_categories.go @@ -9,10 +9,14 @@ import ( ) // Local tax categories. +// In Colombia, the Impuesto Nacional al Consumo (INC) is a national tax managed by the central government, +// applied to services like restaurants, mobile phone plans, certain vehicles, and new real estate (Estatuto Tributario, Arts. 512-1 to 512-13). +// In contrast, the Impuesto al Consumo (IC) is a regional (departmental or municipal) tax applied to specific products +// such as alcoholic beverages, cigarettes, and fuels, managed locally by departments or municipalities (Ley 223 de 1995, Arts. 188-209). const ( - TaxCategoryIC cbc.Code = "IC" // Impuesto Consumo - TaxCategoryICA cbc.Code = "ICA" // Impuesto de Industria y Comercio - TaxCategoryINC cbc.Code = "INC" + TaxCategoryIC cbc.Code = "IC" // Impuesto Consumo + TaxCategoryICA cbc.Code = "ICA" // Impuesto de Industria y Comercio + TaxCategoryINC cbc.Code = "INC" // Impuesto Nacional al Consumo TaxCategoryReteIVA cbc.Code = "RVAT" // ReteIVA TaxCategoryReteRenta cbc.Code = "RR" // ReteRenta TaxCategoryReteICA cbc.Code = "RICA" // ReteICA @@ -100,6 +104,21 @@ var taxCategories = []*tax.CategoryDef{ Rates: []*tax.RateDef{}, }, // + // INC - national + // + { + Code: TaxCategoryINC, + Name: i18n.String{ + i18n.ES: "INC", + }, + Title: i18n.String{ + i18n.EN: "National Consumption Tax", + i18n.ES: "Impuesto Nacional al Consumo", + }, + Retained: false, + Rates: []*tax.RateDef{}, + }, + // // ReteIVA // {