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 Bogota Chamber of Commerce launched the simple taxation regime, incorporated through Financing Law 1943 of 2018, and which seeks to reduce formal and substantial burdens on taxpayers, boost formality and facilitate compliance with tax obligations.
Source: Actualícese
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