The regulations include new means of payment such as credit cards and other credits. Technical and procedural aspects to be taken into account by the collecting entities are regulated. With the purpose of facilitating the payment of national taxes, the Dian modified by means of Resolution 36 of May 31, 2019, the technical specification of … Read more
With the entry into force of the National Development Plan 2018 – 2022 contained in Law 1955 of May 25, 2019, some of the rules of the Tax Statute related to the income tax for natural persons were modified, whose changes will be in force as from the taxable year 2019. Next, we will provide … Read more
Measures for better tax collection are urgent because the 2008 crisis made it clear that tax evasion by the wealthy is immense. Tax avoidance has left governments with fewer resources to meet the critical priorities left by the pandemic. The Independent Commission on International Corporate Tax Reform – ICRICT – proposes in its report The … Read more
The criteria for classification as a micro, small, medium or large company are different for commercial and accounting purposes. This means that in certain cases some companies are affected by the cost of implementing the current accounting regulatory frameworks. Some of us have been advocates of the application of International Financial Reporting Standards because of … Read more
Fedesarrollo proposes to maintain the 19% rate and gradually raise to 8% the goods currently exempted, excluded or taxed at the differential rate of 5%. The entity also indicates that the current VAT scheme could be replaced by a consumption tax scheme under a single rate of 8%. Much of the low productivity and efficiency … Read more
The new president of Colombia, Iván Duque, has said that he sees no sense in giving the green light to the project that seeks to eliminate the three zeros from the national currency. For him it is costly and unnecessary. Asobancaria bets more on accelerating the process of implementing a new family of banknotes. Last … Read more
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