Bill 489.

Summary.

The bill creates the Single Window for Public Revenue Collection (Ventanilla Única de Recaudación Pública) as a voluntary interagency technology mechanism to facilitate the filing and payment of tax and contribution obligations. It would be available to individuals and legal entities qualifying as micro, small or medium-sized enterprises under Law 33 of 2000, and to entrepreneurship companies governed by Law 186 of 2020 that meet those criteria. Users would have to retain MSME status during the relevant fiscal period; losing that status would automatically exclude them without affecting obligations already incurred. Use of the platform would leave the entrepreneurship companies’ special legal regime unchanged.

The Authority for Micro, Small and Medium-Sized Enterprises (Autoridad de la Micro, Pequeña y Mediana Empresa, AMPYME) would operate, administer and coordinate the system. The Ministry of Economy and Finance (Ministerio de Economía y Finanzas), through the Directorate General of Revenue (Dirección General de Ingresos), would participate in relation to incorporated national taxes and provide the corresponding tax assessment and validation systems. Municipalities and the Social Security Fund (Caja de Seguro Social) could voluntarily incorporate their revenue through agreements; the Office of the Comptroller General (Contraloría General de la República) would exercise oversight and audit functions. The bill defines the platform, electronic channel, revenue-owning entity, agreements, payment allocation and interoperability. It limits the system to submitting, receiving, recording, allocating and transferring payments: each entity would retain tax assessment, audit, compulsory collection and enforcement powers. The platform would neither create nor change taxes, benefits or the regimes established by the cited laws.

Institutional participation would be formalized through agreements with AMPYME. These would identify the amounts collected; deadlines and mechanisms for full, automatic transfers; information, security, data and electronic-signature protocols; and procedures for reconciliation, audits, refunds, offsets, adjustments and claims. Income Tax, the Tax on the Transfer of Movable Goods and the Provision of Services (ITBMS), and certain national administrative charges could be included; other national items would require express inclusion in the relevant agreement. Municipalities could incorporate business activity taxes, permit fees and other charges linked to economic activities. The Social Security Fund could incorporate employee and employer contributions, dues and payments. Funds would at all times belong to the entity entitled to the revenue: AMPYME would acquire neither ownership nor legal control over them. Each payment would be allocated by entity, item and fiscal period, then transferred in full under the applicable agreement.

Users would retain the right to obtain certificates and account statements from each entity, file appeals and claims with the competent authority, receive information about the allocation and destination of payments, and keep the benefits provided by Law 33 of 2000 and Law 186 of 2020. Participating entities would have to adapt their systems to standards for interoperability, electronic signatures, information security and data protection. The Office of the Comptroller General would audit operations, while public system information would be governed by transparency and access-to-information rules.

Implementation would proceed through platform development and pilot programs, expansion through agreements, and evaluation with operational adjustments. Initially, priority would go to MSMEs supplying the State, those registered with AMPYME, and entrepreneurship companies meeting MSME criteria. The system would be financed from AMPYME’s budget and resources assigned through agreements; revenue-owning entities would assume only budgetary obligations they voluntarily accept. The Executive Branch would regulate technical, operational and technological matters within ninety (90) days after promulgation. The proposed law would take effect upon promulgation in the Official Gazette. The bill concerns the public entities named above and could interest State suppliers, entrepreneurship companies, and the commercial, industrial and service sectors.