In the income tax returns for the taxable year 2018 of resident individuals, only tax losses within the capital and non-labor income categories may be offset. However, such compensation will be subject to special calculations, depending on the year in which the loss was formed. “in the preparation of the 2018 taxable year income tax … 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
Taxpayers of income tax and complementary tax may opt for facilities for the payment of the same, as well as for the cancellation of interest and penalties that may apply, provided they comply with certain requirements set forth in Article 814 of the ET. In accordance with article 814 of the Tax Statute -ET-, income … Read more
Through the answer to question 3.1 of its Unified Concept 912 of July 19, 2018, which was later modified with Concept 915 of July 23, 2018, the Dian interprets the rule of Article 592 of the ET and indicates that natural persons who according to Articles 9 and 10 of the ET qualify as non-tax … Read more
On this occasion we highlight what associations, corporations and foundations that as of December 2016 belonged to such regime and those that until taxable year 2016 were non-taxpayers of income tax and ended up becoming taxpayers of this tax must take into account. The aspects related to the special tax regime -RTE- were among those … Read more
With the publication, by the Dian, of a draft resolution, several adjustments are announced to Resolution 000068 of 2016, with which the information for the taxable year 2017 was requested, and thus adapt it to the changes introduced with Law 1819 of December 2016. The Dian published on March 5, 2018 a draft resolution, announcing … Read more
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