Article 1.6.1.1.13.2.7 of DUT 1625 of 2016 indicates the requirements that determine when a natural person or illiquid succession is exempted from filing the income and supplementary tax return. Those who file voluntarily must take into account some aspects related to the return. As we have addressed in previous editorials, Article 1.6.1.1.13.2.7 of Decree 1625 … Read more
The following is an explanation of aspects to be taken into account by taxpayers so that filing income tax returns is not a headache. Penalties that may be generated for not filing the income tax return on time are equivalent to 5% of the tax payable. On August 10, 2021 the deadlines for individuals to … Read more
Form 220, when filled out completely with the data that are in charge of the worker, will be used to support before the Dian the reasons for which the employee did not have the obligation to declare and for this reason it will be necessary to keep it for a period of 5 years. According … Read more
The due dates for the payment of income and supplementary tax, as well as its surtax and respective advance payment were included in articles 1.6.1.1.13.2.11 and 1.6.1.1.13.2.12 of Decree 1625 of 2016, which were modified by article 1 of Tax Calendar Decree 1951 of 2017. Decree 1951 of 2017 established the national tax calendar by … Read more
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