VAT and withholding tax returns that require the signature of the public accountant, and have been filed without this requirement, may be classified by the Dian as not filed, if this entity detects such irregularity before the respective period of finality. Next, we will answer the following question: What are the tax implications of filing … Read more
When individuals (residents and non-residents) are required to keep accounting records, at least for tax purposes, and at the same time meet the criteria of Article 596 of the ET, they must file their income tax return for the taxable year 2018 accompanied by the signature of an accountant. The rule contained in the second … Read more
Those obliged to keep accounting records, when they comply with the net worth or gross income ceilings established by law, must file their VAT, withholding tax and INC returns signed by a public accountant. Articles 512-6, 602 and 606 of the Tax Statute -ET- establish the cases in which the INC, VAT and withholding tax … Read more
For 2018, companies that have gross assets as of December 31, 2017 that are equal to or greater than $3,688,585,000 (5,000 smmlv) and/or have gross revenues as of December 31, 2017 that are equal to or greater than $2,213,151,000 (3,000 smmlv), must have a statutory auditor. Article 203 of the Code of Commerce generally establishes … Read more
Resolution 000068 of 2016, through which the request for exogenous tax information for the taxable year 2017 was made, has been modified four times, the last one, to extend the deadlines for reporting: some formats may be delivered until June 29, 2018. Resolution 000068, by which the reporting of exogenous tax information for the taxable … Read more
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