As there is evidence of a clear lack of government instruments to deal with the unfavorable consequences that the COVID-19 virus has left in Colombia, the government largely reserved information that would allow it to have a complete and direct vision of the country's budget situation. , so much so, that the figures always presented in the official channels were more oriented towards determining in the medium term the effects and the actions to be taken against these effects, but not in what way the collection of taxes was affected and how it could be contributed from citizens to promote an improvement in this. This initially served as support and sufficient argument to determine the research that is now proposed, so that two perspectives are covered that, although initially they could be conceived distant from each other, actually go hand in hand because they are derived from the same phenomenon, namely: the value added tax and COVID-19 as a root of the social, political, economic, commercial situation, etc. (Resico & Gomez, 2020)