{"id":33593,"date":"2026-01-07T18:22:52","date_gmt":"2026-01-07T23:22:52","guid":{"rendered":"https:\/\/epacartagena.gov.co\/web\/?p=33593"},"modified":"2026-01-07T18:22:53","modified_gmt":"2026-01-07T23:22:53","slug":"sujeto-activo","status":"publish","type":"post","link":"https:\/\/epacartagena.gov.co\/web\/sujeto-activo\/","title":{"rendered":"Sujeto activo."},"content":{"rendered":"\n<p>La ley 14 de 1983 en su articulo 32 y 47 se refiere a quienes corresponde realizar el pago y establece que el recaudo del ICA corresponde a los municipios , teniendo la labor de determinar la tarifa del impuestos, los concejos municipales. Para el caso puntual, en el distrito de cartagena el Acuerdo 041 de 21 de diciembre de 2006, claramente indica que corresponde al Distrito de Cartagena y en su articulo 96 establece : \u00abART\u00cdCULO 96: SUJETO ACTIVO.- Cartagena D.T y C. es el sujeto activo del impuesto de industria y comercio que se cause en su jurisdicci\u00f3n y en \u00e9l radican las potestades tributarias de administraci\u00f3n, control, fiscalizaci\u00f3n, liquidaci\u00f3n, discusi\u00f3n, recaudo, devoluci\u00f3n y cobro\u00bb.<br>Con base en lo anterior, el Establecimiento P\u00fablico Ambiental, no esta llamado a realizar publicaci\u00f3n de este punto.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La ley 14 de 1983 en su articulo 32 y 47 se refiere a quienes corresponde realizar el pago y establece que el recaudo del ICA corresponde a los municipios , teniendo la labor de determinar la tarifa del impuestos, los concejos municipales. Para el caso puntual, en el distrito de cartagena el Acuerdo 041&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","_vp_format_video_url":"","_vp_image_focal_point":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-33593","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"acf":[],"_links":{"self":[{"href":"https:\/\/epacartagena.gov.co\/web\/wp-json\/wp\/v2\/posts\/33593","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/epacartagena.gov.co\/web\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/epacartagena.gov.co\/web\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/epacartagena.gov.co\/web\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/epacartagena.gov.co\/web\/wp-json\/wp\/v2\/comments?post=33593"}],"version-history":[{"count":1,"href":"https:\/\/epacartagena.gov.co\/web\/wp-json\/wp\/v2\/posts\/33593\/revisions"}],"predecessor-version":[{"id":33594,"href":"https:\/\/epacartagena.gov.co\/web\/wp-json\/wp\/v2\/posts\/33593\/revisions\/33594"}],"wp:attachment":[{"href":"https:\/\/epacartagena.gov.co\/web\/wp-json\/wp\/v2\/media?parent=33593"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/epacartagena.gov.co\/web\/wp-json\/wp\/v2\/categories?post=33593"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/epacartagena.gov.co\/web\/wp-json\/wp\/v2\/tags?post=33593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}