{"id":3044,"date":"2025-09-18T09:55:00","date_gmt":"2025-09-18T14:55:00","guid":{"rendered":"https:\/\/fedecolombia.org\/doc\/annulment-action-against-decree-572-of-2025-amending-withholding-and-self-withholding-tax-rates\/"},"modified":"2025-09-18T09:55:00","modified_gmt":"2025-09-18T14:55:00","slug":"annulment-action-against-decree-572-of-2025-amending-withholding-and-self-withholding-tax-rates","status":"publish","type":"doc","link":"https:\/\/fedecolombia.org\/en\/doc\/annulment-action-against-decree-572-of-2025-amending-withholding-and-self-withholding-tax-rates\/","title":{"rendered":"Annulment action against Decree 572 of 2025 amending withholding and self-withholding tax rates"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">El Decreto 572 de 2025 expedido por el presidente de la Rep\u00fablica y el Ministro de Hacienda introduce cambios a las tarifas y bases m\u00ednimas de retenci\u00f3n y autorretenci\u00f3n en la fuente. El decreto fue expedido con exceso en la potestad reglamentaria al fijar cargas sin respaldo legal ni t\u00e9cnico; desvirt\u00faa la naturaleza instrumental de la retenci\u00f3n; impone obligaciones desproporcionadas con efectos confiscatorios y vulnera principios de legalidad, equidad y capacidad contributiva. De igual forma, el decreto usa el mecanismo con fines puramente recaudatorios, desconociendo su objeto legal.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_acf_changed":false,"slim_seo":{"title":"Annulment action against Decree 572 of 2025 amending withholding and self-withholding tax rates - FEDe. Colombia","description":"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."},"_slim_seo_primary_term_category":0,"_slim_seo_primary_term_post_tag":0},"categories":[680,681],"tags":[102,1099,845,1042],"class_list":["post-3044","doc","type-doc","status-publish","hentry","category-legal-defense","category-ongoing-action","tag-annulment-action-2","tag-tax","tag-tax-equity","tag-withholding-and-self-withholding"],"acf":{"tipo_documento":"demanda","estado_demanda":"en_curso","estado_publicacion":false,"fecha_publicacion":"20250717","documento_resumen":"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.","corporacion":"","archivo_pdf":2079,"archivo_opcional":2080,"imagen_tarjeta":""},"_links":{"self":[{"href":"https:\/\/fedecolombia.org\/en\/wp-json\/wp\/v2\/doc\/3044","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fedecolombia.org\/en\/wp-json\/wp\/v2\/doc"}],"about":[{"href":"https:\/\/fedecolombia.org\/en\/wp-json\/wp\/v2\/types\/doc"}],"wp:attachment":[{"href":"https:\/\/fedecolombia.org\/en\/wp-json\/wp\/v2\/media?parent=3044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fedecolombia.org\/en\/wp-json\/wp\/v2\/categories?post=3044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fedecolombia.org\/en\/wp-json\/wp\/v2\/tags?post=3044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}