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 the … Read more
Resolution 000002 of January 3, 2019 establishes that, for now, those obliged to invoice electronically will be only those who were large taxpayers on February 6, 2018, as well as those who during the last 6 years used the electronic invoicing of Decree 1929 of May 2007. The Dian, in order to comply with the … Read more
The Dian released the draft resolution through which it seeks to establish those obliged to invoice electronically and at the same time establish the calendar for its implementation. On February 13, 2019, the Dian published for comments the draft resolution through which it establishes the calendar and the parties obliged to invoice that must start … Read more
Companies in the agriculture, livestock, hunting, transportation and storage sectors, among others, should pay attention. The registration deadline for manufacturing industries, which will have to invoice electronically by October 1, 2019, will end on June 1. From June 1, 2019, thousands of Colombian companies will have to compulsorily adopt electronic invoicing, according to the calendar … Read more
Individuals and illiquid successions will be obliged to file the income tax return for the taxable year 2018, within the deadlines established by the National Government, as long as they comply with the requirements presented below. As we have already mentioned in previous editorials, for the taxable year 2018 natural persons and illiquid successions must … Read more
Dian issued Resolution 000037 to modify Resolution 000013 and establish that the authorization as generator of the electronic payroll document will not begin on May 31, but on August 1, 2021. The transmission of such document will no longer begin on July 1, but on September 1, 2021. After having announced it since last April … Read more
Share your requirement with us