By law 79 1988 of the official newspaper No. 38648 of January 10, 1989, the law of cooperativism is updated, the purpose is to provide in the cooperative sector its own framework for its development as a fundamental part of the national economy which facilitates the application and practice of the doctrine and principles of cooperativism, promotes the development of cooperative law as a special branch of the legal system in general, contributes to the strengthening of solidarity, the social economy, which Coopetraban is a non-profit organization and belongs to the regime special tax, which was created with the objective of jointly and efficiently producing or distributing goods and services to meet the needs of its associates. Through the 1819 law of 2016, adopts a new tax reform for the special regime, where we can show its great impact, in 2017 it must declare and pay 10%, in 2018 15% and in the year 2019 a 20 % of the solidarity and education fund, the organization must create a multi-social investment fund in order to continue investing in the solidarity and education fund and reduce a 20% income tax. These will be a mutual benefit for the associate and the organization, when the associate has the multi-fund of social investment, the Cooperative may invest in its most representative asset that is the account receivable, granting credit to its associates according to its policies, the associate will not be withheld at source since with the minimum amount established, it can be retained but this withholding will be assumed by the company since it is a minimum value to be paid and will be canceled with the rate of return, the associate will have 10% co mo donation and win both sides