The Dian released the draft resolution through which it seeks to prescribe and enable forms 110, 210 and 310 for compliance with tax obligations of taxpayers for 2019. On February 22, 2019 the Dian released the draft resolution by which it seeks to prescribe and enable some forms for the compliance of tax obligations to … Read more
The general director of the Dian, José Romero, published on March 7, 2019 a draft resolution announcing 7 last minute modifications regarding the exogenous information for the taxable year 2018, the delivery of which will start to be due on April 23, 2019. Following the same custom of the previous directors of the Dian (which … Read more
Articles 815 and 850 of the ET indicate the conditions under which a credit balance is compensable or may be requested as a refund. However, these do not include the possibility that balances generated in excess of deductible VAT over the VAT generated, and which were caused at the same rate, may be requested as … Read more
Although Resolution 000060 of 2017 was modified by Resolution 000045 of 2018, the deadlines for submitting the exogenous information for the taxable year 2018 remain the same, between April and June 2019 the obligated parties must submit this report. In this editorial we expose the deadlines in detail. The exogenous information for the taxable year … Read more
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
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
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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