News

The problem of the companies is not taxation, but the lack of demand, because, although the nominal rates of these are high, it happens that the richest do not pay taxes. Instead, the Government plans to raise taxes for individuals. In front of the media, the Minister of Finance, Alberto Carrasquilla, made an initial diagnosis … Read more

According to Law 52 of 1975, every company is obliged to pay severance payments to its employees and other related provisions, recognizing and paying interest at 12% per annum as of December 31. Therefore, January 31 is the maximum term for the payment of this interest to all workers who have a permanent or indefinite … Read more

Cyber-attacks and theft of information through fraudulent messages are in vogue among unscrupulous people who seek to seize personal data, banking information and even money from people who fall into these traps. Some of the false messages that are usually received are those sent on behalf of the Dian, requesting the payment of taxes or … Read more

The Dian on January 23, through Official Letter 116, made its first pronouncement regarding the means of payment accepted for tax purposes as support of costs and expenses, where it concluded that low amount deposits such as Nequi and Daviplata were not part of the means of payment expressly allowed by Article 771-5 of the … Read more

Telecommuting, regardless of the modality implemented, will continue to grow, even though some companies have implemented sporadic face-to-face options to strengthen relationships in their work teams. The incidence of telework, work at home and remote work has been well received by both employers and employees, as it allows optimizing travel time and costs, as well … Read more

The effects of the tax reform, Law 2277 of 2022, are already beginning to be reflected in certain economic sectors. He explains that this only begins to apply to income tax returns for the taxable year that began in January, but thanks to withholding taxes on salaries, its effect is already being felt in the … Read more

The new version of article 908 of the ET indicates that in 2023 those registered in the simple regime will use 6 tables to liquidate their bimonthly advance payment and annual tax. Due to the changes that article 44 of Law 2277 of December 13, 2022 introduced to article 908 of the Tax Statute -ET- … Read more

VAT returns must be filed by those responsible for this tax, either on a bimonthly, quarterly or annual basis, depending on the regime to which they belong or the amount of their gross income. However, there are doubts as to whether there are cases in which the return must be filed in zero. The VAT … Read more

In accordance with the provisions of Article 93 of Law 2277 of December 13, 2022, on May 31, 2023, one of the several transitory benefits provided in said law to obtain reductions in penalties and interest owed by taxpayers to the Dian for tax obligations will end (see also Article 91 of the same Law … Read more