EL RÉGIMEN TRIBUTARIO DE LAS PERSONAS NATURALES DESPUÉS DE LA LEY 1607 DE 2012.

Law 1607 of 2012 (Tax Reform) introduced some paramount changes to the income tax regime applicable to individuals in Colombia which require specific regulation from the Colombian Government. Indeed, most of the regulations issued during the first year after the tax reform addressed specific issues regarding the taxation of individuals in Colombia. The following article depicts the main characteristics of the taxation of individuals in accordance with the amendments introduced by the tax reform and its regulations. [ABSTRACT FROM AUTHOR]