Law 2277 of 2022 - Tax Reform for Equality and Social Justice

Law 2277 of 2022 constitutes a comprehensive tax reform that seeks to support social expenditure in the fight for equality and social justice, Other provisions are issued, Articles 47, 48, and 49 (National Carbon Tax). Consolidate fiscal adjustment and contribute to the equity, progressivity, and efficiency of the Colombian tax system. It implements a set of measures aimed at strengthening taxation of taxpayers with greater contributory capacity, enhancing state revenues, reinforcing the fight against tax evasion, abuse, and avoidance, and promoting the improvement of public health and the environment through the creation of health and environmental taxes.