The present was developed in the municipality of Tota department of Boyacá, as a monograph modality to obtain the Public Accountant Degree at the Pedagogical and Technological University of Colombia, which had as a general objective the updating of the income statute of the municipality of Tota, because the current statute does not include all the taxes that are applied in the municipality but are regulated by a series of administrative acts and that are also not updated with the regulations that authorize them, which prevents a correct application of the same. In order to comply with the objectives set forth, a thorough study of each and every one of the municipal taxes contemplated in the current statute is carried out, and at the same time, the execution of income of the last three periods is analyzed to determine which are the own income important and also establish the new provisions on tax matters that must be taken into account, with the above elaborates the draft agreement No 020 of November 2017 "by means of which the municipal income statute of Tota, Boyacá and establishes the procedural and sanctioning regime "that is later socialized with the Administration and the Municipal Council.