Through Resolution 000020 issued on March 26, 2019, the Dian indicated new parties obliged to issue electronic sales invoices with prior validation and, at the same time, established the calendar with the phases and dates in which its implementation will begin. As mentioned in a previous editorial, on February 19, 2019, the Dian released a … Read more
Individuals belonging to the ordinary regime will obtain a gross income from the sale of their real estate, which must be reported at the end of the year in the income tax return, if the total income of the year exceeds the amount corresponding to 1,400 UVT. Next, we will answer the following question: If … Read more
Through Decree 608 of April 8, 2019, the Ministry of Finance established the deadlines to make the declaration and payment of the wealth tax and the complementary tax normalization tax, created through Articles 35 and 42 of the Financing Law 1943 of 2018. As we have already mentioned in previous editorials, the Government, based on … Read more
With the entry into force of the Financing Law 1943 of 2018, tax benefits were established to which companies created as of January 1, 2019 will be able to access, as is the case of orange economy companies and development of the Colombian countryside. Next, we will answer the following question: Did the Financing Law … Read more
By May 2020 all companies in Colombia must have electronic invoices or face penalties. On May 2 begins the massification of electronic invoicing in Colombia, which aims to achieve that half a million small and medium-sized companies change paper invoices for digital files in the coming months. The first sector in the Dian’s queue is … Read more
In a statement published on May 24, 2019, the Dian indicated that it expects to update the RUT of more than twelve million natural persons. The mails are already starting to arrive, and they reflect the changes of the old codes of responsibilities 11, 12 and 34 for the new 48, 49 and 50. As … Read more
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
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