Ongoing Action

Annulment action against Decree 572 of 2025 amending withholding and self-withholding tax rates

17/07/2025

Decree 572 of 2025, issued by the President of the Republic and the Minister of Finance, introduces changes to the rates and minimum bases for withholding and self-withholding at source. The decree was issued in excess of the regulatory power by imposing burdens without statutory or technical basis; it distorts the instrumental nature of withholding; it imposes disproportionate obligations with confiscatory effects; and it violates the principles of legality, equity, and contributive capacity. Furthermore, the decree uses the mechanism for purely revenue-generating purposes, disregarding its statutory object.