News

The deadlines to declare and pay the first installment of this tax obligation began on May 9, 2018 and will be extended …

The Dian formalized the postponement of the deadlines for the filing of the exogenous information for the taxable year 2017; the new …

When the taxpayer does not file his return within the deadlines stipulated by the Government, it is advisable to do so before …

What is the schedular system for individuals? The schedular system is a mechanism through which a taxable base and an income tax …

The director of the Dian, José Andrés Romero, catalogued the results of the monotributo as a failure, since out of the 500,000 …

On October 19, 2018, the deadlines for filing the income tax return of individuals will end. If you did not file it …

Entities under the special regime may deduct expenses for any type of national or territorial tax, in accordance with article 1.2.1.1.5.1.21 of …

Taxpayers who did not file income tax returns may still do so. These persons must pay a penalty for untimeliness corresponding to …

The Ministry of Finance and Public Credit issued the draft tax calendar for 2019, by means of which Decree 1625 of 2016 …

The director of the DIAN explained a series of points included in the financing bill presented on October 31. He talks about …

The 87 articles of the Finance Bill filed on October 31, 2018 would end up affecting 164 rules of the ET and …

Article 7 of the financing bill intends to add numeral 4 to Article 437-2 of the ET to revive the withholding of …

This is contemplated in Article 512-15 of the ET. In addition, if the new simple taxation regime proposed in the financing bill …

The Ministry of Labor, through a press release, announced the figures that will govern the minimum wage for 2019. At the negotiation …

The DIAN announced the increase in the Tax Value Unit (UVT), which establishes the basis for taxpayers to calculate their taxes. Through …

Those indicated in Article 203 of the Code of Commerce and commercial companies that meet the requirements of paragraph 2 of Article …

In 2018, inflation or cost of living for Colombians registered a variation of 3.18 % compared to 2017, approaching the Bank of …

The Financing Law repealed Articles 430 and 446 of the ET, and amended Article 475 establishing that as of March 1, 2019 …

To calculate the value of the presumptive yields during 2019, a rate of 4.54% must be applied. The figure of presumptive interest …

Resolution 000002 of January 3, 2019 establishes that, for now, those obliged to invoice electronically will be only those who were large …

On December 28, 2018, President Ivan Duque signed Financing Law 1943, which includes, among other things, four new national taxes intended to …

Law 1943 of 2018 eliminated the GMF exoneration that operations carried out with credit cards had until the close of 2018, as …

Several tax experts expressed their points of view on the Financing Law. They highlighted the doubts they have about this law and …

The Dian released the draft resolution through which it seeks to establish those obliged to invoice electronically and at the same time …

The Dian released the draft resolution through which it seeks to prescribe and enable forms 110, 210 and 310 for compliance with …

The general director of the Dian, José Romero, published on March 7, 2019 a draft resolution announcing 7 last minute modifications regarding …

Articles 815 and 850 of the ET indicate the conditions under which a credit balance is compensable or may be requested as …

By means of Resolution 000016 of March 7, 2019, form 110 was prescribed for returns for the taxable year 2018 and fraction …

Although Resolution 000060 of 2017 was modified by Resolution 000045 of 2018, the deadlines for submitting the exogenous information for the taxable …

On April 9, the deadlines for large taxpayers and other legal entities responsible for income tax and complementary taxes to file the …