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
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
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