Resolution 000024 of April 9, 2019, with which adjustments were introduced to the exogenous information for the taxable year 2018, was included in the official gazette of April 16, 2019, which only circulated on the internet on April 23. The most important adjustment affects the preparation of formats 1001 and 2276. After having announced it … Read more
Taxpayers will be able to virtually update their basic data and economic activity in the RUT. Likewise, through the crossing of information the Dian will be able to determine whether or not this is responsible for VAT; an advantage, since people would not have to perform the procedure at the points of contact. On April … Read more
Through Resolution 000022 of 2019 the DIAN establishes that users may request the issuance of the electronic signature instrument virtually. The Dian perceived the need to optimize the electronic signature issuance service, facilitating the acceptance of the agreement on the use of the electronic signature instrument, through self-management mechanisms in the electronic computer services available … Read more
About 7,000 taxpayers will have to start paying the wealth tax as from May 9, according to the schedule established by the Dian. The tax is effective for Colombians who have a net worth of more than 5,000 million pesos with a rate of 1%, as approved in the Financing Law. It is worth remembering … Read more
Companies in the agriculture, livestock, hunting, transportation and storage sectors, among others, should pay attention. The registration deadline for manufacturing industries, which will have to invoice electronically by October 1, 2019, will end on June 1. From June 1, 2019, thousands of Colombian companies will have to compulsorily adopt electronic invoicing, according to the calendar … Read more
Regarding the assumption of the reporting of exogenous information as a formal tax obligation, the Dian has the power to impose penalties for not sending the same up to three years after the expiration of the deadline for its submission, in accordance with the provisions of article 638 of the ET. Next we will provide … Read more
Article 295-2 of the ET, modified with Article 37 of Law 1943 of 2018, mentions the values of the assets that may be subtracted in the calculation of the taxable base of the wealth tax from 2019 to 2021. However, shares or quotas in domestic companies may not be subtracted. Articles 35 to 41 of … Read more
In the first quarter of 2019, the Gross Domestic Product -GDP- grew 2.8% compared to the same period of 2018. Wholesale and retail trade was one of the activities that drove the growth. The economic activities that contributed most to this dynamic are: wholesale and retail trade; repair of motor vehicles and motorcycles; transportation and … Read more
By means of a draft decree, the Ministry of Finance seeks to regulate the tax incentives for “orange economy” companies, in order to establish the rules for business reorganizations by companies that opt to access the benefit of exempt income. The Financing Law 1943 of 2018, through its Article 79, amended Article 235-2 of the … Read more
The new regime is optional, but the Dian may include taxpayers who have not complied with their tax obligations with districts, municipalities and the Nation. Those who opt for this will have, among other benefits, the integration of up to 6 taxes in a single annual return. On May 20, 2019, the Dian and the … Read more
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