Estatuto Tributario
This document is part of the source library for NRGI's 2021 Resource Governance Index,
a comprehensive measure of the quality of
natural resource governance in oil, gas and mineral-rich
countries. To access the full dataset and all other index resources,
visit https://resourcegovernanceindex.org.
Data and Resources
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Estatuto TributarioPDF
This document was used in the creation of the 2021 Resource Governance Index.
Additional Info
Field | Value |
---|---|
Sector | Mining |
Country | Colombia |
Year | |
RGI Edition Year | 2021 |
Topic | Contract transparency and monitoring, Mandatory payment disclosure, Tax policy and revenue collection |
Document Type | |
RGI Sub-component | |
RGI Questions |
1.2a: What is the fiscal system for extractive resources?, 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? , 1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments?, 5.2a: Do rules specify withholding taxes applicable to payments to non-resident extractive industry suppliers? |
Did this document contribute to RGI scoring? | Used for scoring |
Are the RGI questions here tagged with law and/or practice | Law |
Publisher | |
Author | |
Source or API link | http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr016.html#408 |
Maintainer | Natural Resource Governance Institute |
Maintainer Email | Natural Resource Governance Institute |