The condition of being a resident or non-resident will have different consequences at the time of preparing the income tax return of a natural person; among them, the type of information to be reported and the form to be used. Article 10 of the Tax Statute -ET- indicates the conditions that must be taken into … Read more
Those indicated in Article 203 of the Code of Commerce and commercial companies that meet the requirements of paragraph 2 of Article 13 of Law 43 of 1990, must have a statutory auditor. In this editorial we mention the amounts of assets or income that generate such obligation. Commercial companies will have to verify again … Read more
In the next five years the Dian will be adding to the digital transformation documents such as the remittance note, accounting books, payrolls, receipts and remittance vouchers. In two years Colombia will have fully implemented electronic invoicing. Although the obligation will begin to operate in Colombia on January 1, 2019 and by September of this … Read more
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