News

Through Resolution 000020 issued on March 26, 2019, the Dian indicated new parties obliged to issue electronic sales invoices with prior validation …

Individuals belonging to the ordinary regime will obtain a gross income from the sale of their real estate, which must be reported …

Through Decree 608 of April 8, 2019, the Ministry of Finance established the deadlines to make the declaration and payment of the …

With the entry into force of the Financing Law 1943 of 2018, tax benefits were established to which companies created as of …

By May 2020 all companies in Colombia must have electronic invoices or face penalties. On May 2 begins the massification of electronic …

In a statement published on May 24, 2019, the Dian indicated that it expects to update the RUT of more than twelve …

Resolution 000024 of April 9, 2019, with which adjustments were introduced to the exogenous information for the taxable year 2018, was included …

Taxpayers will be able to virtually update their basic data and economic activity in the RUT. Likewise, through the crossing of information …

Through Resolution 000022 of 2019 the DIAN establishes that users may request the issuance of the electronic signature instrument virtually. The Dian …

About 7,000 taxpayers will have to start paying the wealth tax as from May 9, according to the schedule established by the …

Companies in the agriculture, livestock, hunting, transportation and storage sectors, among others, should pay attention. The registration deadline for manufacturing industries, which …

Regarding the assumption of the reporting of exogenous information as a formal tax obligation, the Dian has the power to impose penalties …

Article 295-2 of the ET, modified with Article 37 of Law 1943 of 2018, mentions the values of the assets that may …

In the first quarter of 2019, the Gross Domestic Product -GDP- grew 2.8% compared to the same period of 2018. Wholesale and …

By means of a draft decree, the Ministry of Finance seeks to regulate the tax incentives for “orange economy” companies, in order …

The new regime is optional, but the Dian may include taxpayers who have not complied with their tax obligations with districts, municipalities …

José Andrés Romero, director of the Dian states that the simple taxation regime paves the way for a paperless route that will …

To prepare the report, the entity created an Orange Economy Information System (Siena) and used statistical information from the DANE and the …

The rule regulates articles 42 to 49 of Law 1943 of 2018, currently sued before the Constitutional Court, which allow making a …

With the signing of the National Development Plan 2018-2022 by President Iván Duque, the Government’s roadmap for the four-year term came into …

Tax regulations allow VAT generated on sales that are later cancelled, rescinded or terminated by the customer to be deducted from the …

Decree 957 of June 5, 2019 establishes new criteria to classify micro and small companies, which affect the process of requesting authorization …

The regulations include new means of payment such as credit cards and other credits. Technical and procedural aspects to be taken into …

Tax discounts correspond to those amounts that can be subtracted from the amount assessed as income tax. It is considered that a …

According to Resolution 000055 of 2016, those obliged to issue invoice or equivalent document shall request the authorization of the numbering in …

Among the tax discounts allowed are those that apply to taxes paid abroad. They consist in that a person with Colombian residence …

VAT and withholding tax returns that require the signature of the public accountant, and have been filed without this requirement, may be …

Taxpayers who own assets outside the country, who are obliged to file the annual declaration of assets abroad (form 160), and do …

On the occasion of Resolution 000030 of April 29, 2019, and taking into account the upcoming deadlines for the implementation of electronic …

The condition of being a resident or non-resident will have different consequences at the time of preparing the income tax return of …