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
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
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
Through Circular 201-000004 of November 10, 2017, the SuperSociedades set the deadlines and conditions under which Group 1 and 2 companies must send it their basic financial statements for 2017; the XBRL EXPRESS software will continue to be used for this process. Last November 10, 2017, the Superintendence of Companies issued the single Circular number … Read more
The CTCP issues Concept 917 of 2017 addressing issues such as the obligation to keep accounting by individuals and legal entities, also if the obligation to invoice, their level of income or the regime to which they belong have any relation with such obligation. Through Concept 917 of 2017 the CTCP resolved some concerns about … Read more
The Ministry of Finance issued Decree 1951 of November 28, 2017 to set the 2018 tax calendar. However, there are at least 3 articles of said decree that have problems of outdatedness for not taking into account all the changes introduced with Law 1819 of 2016. Last November 28, 2017, the Ministry of Finance issued … Read more
For taxpayers responsible for the simplified regime of the INC, as well as for those who plan to avail themselves of the regulated mechanism of works for taxes, the 2018 tax calendar presents some points to take into account, and with these, also some shortcomings to highlight. With Decree 1951 of November 28, 2017, the … Read more
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