Derecho · 2026

Sujeción al procedimiento nacional : un análisis de legalidad sobre el recurso de reconsideración en el Distrito de Barranquilla

Resumen

The subjection of territorial entities to national tax procedural regulations, as established in Law 788 of 2002, particularly in Article 59, has been the subject of litigation and controversy over the years. This provision has been subject to constitutional review; however, none of these challenges has been successful to date. Throughout this period, different territorial entities have developed, within their municipal and departmental tax statutes, procedures that may differ from those prescribed by national regulations. These procedures have been subject to review by the administrative jurisdiction. Through its highest court, the Council of State, Fourth Section, various positions have been adopted over time. Nevertheless, in recent years, a consolidated position has emerged, according to which deviation from national procedures is only permissible when it results in a simplification of procedures and does not impose a greater burden on the taxpayer. The tax regulation of the Special, Industrial and Port District of Barranquilla (hereinafter, the “District of Barranquilla”) is contained in Decree 0119 of 2019, which has a compilatory nature. Within this framework, Article 351 establishes that the term to file a reconsideration appeal is one month from the notification of the administrative act that determines the tax or sanction. However, national regulations grant a period of two months from the notification of the administrative act in article 351 of Colombian Tax Code (ETN). In this context, this monograph examines whether territorial entities have the possibility to depart from national procedures, under which conditions such deviation is allowed, and whether the District of Barranquilla incurs in a direct violation of national regulations.

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