The purpose of this Law is to harmonize the current legal and jurisprudential precepts contained in numeral 2 of paragraph 2 of article 37 of the Tax Statute, which defines the conditions of dependents for the purposes of deducting the withholding base, for taxpayers who are are financing their children's studies in higher education institutions certified by the ICFES or the corresponding official authority; or in non-formal technical education programs duly accredited by the competent authority.