Taxation in Colombia is determined by the Congress of Colombia The Congress of the Republic of Colombia is the name given to Colombia's bicameral national legislature, the Departments of Colombia Colombia is an unitary republic conformed by thirty-two departments and a Capital District (Distrito Capital). Each department has a Governor (gobernador) and a Department Assembly (Asamblea Departamental), elected by popular vote for a four-year period. The governor cannot be re-elected consecutively. Departments are country subdivisions similar Assemblies and the Municipalities of Colombia The Municipalities of Colombia are decentralized subdivisions of the Republic of Colombia. Municipalities made up most of the departments of Colombia with 1,119 municipalities . Each one of them is led by a Mayor (Alcalde) elected by popular vote and represents the maximum executive government official at a municipality level under the mandate of councils, which determine what kind of taxes can be levied and which rates can be applied.

Colombia Colombia , officially the Republic of Colombia (Spanish: República de Colombia, pronounced [reˈpuβlika ðe koˈlombja] ( listen)), is a constitutional republic in northwestern South America. Colombia is bordered to the east by Venezuela and Brazil; to the south by Ecuador and Peru; to the north by the Caribbean Sea; to the northwest by Panama; inherited from the Spanish Empire Territories of the Portuguese empire during the Iberian Union . Territories lost before or due to the Treaties of Utrecht-Baden (1713–1714). Territories lost before or during the Spanish American wars of independence (1811–1828). Territories lost following the Spanish-American War (1898–1899). Territories granted independence during the a harsh and diffuse policy of taxation To tax is to impose a financial charge or other levy upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law, characterized by a tax system with a very high number of different taxes, but that relies basically on customs Customs is an authority or agency in a country responsible for collecting and safeguarding customs duties and for controlling the flow of goods including animals, personal effects and hazardous items in and out of a country. Depending on local legislation and regulations, the import or export of some goods may be restricted or forbidden, and the, due to the relatively low capacity of local production of goods.

Both the national government's budget and the local government's budgets run significant deficits A budget deficit occurs when an entity spends more money than it takes in. The opposite of a budget deficit is a budget surplus.

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