Through Decree 608 of April 8, 2019, the Ministry of Finance established the deadlines to make the declaration and payment of the wealth tax and the complementary tax normalization tax, created through Articles 35 and 42 of the Financing Law 1943 of 2018. As we have already mentioned in previous editorials, the Government, based on … Read more
About 7,000 taxpayers will have to start paying the wealth tax as from May 9, according to the schedule established by the Dian. The tax is effective for Colombians who have a net worth of more than 5,000 million pesos with a rate of 1%, as approved in the Financing Law. It is worth remembering … Read more
The regulations include new means of payment such as credit cards and other credits. Technical and procedural aspects to be taken into account by the collecting entities are regulated. With the purpose of facilitating the payment of national taxes, the Dian modified by means of Resolution 36 of May 31, 2019, the technical specification of … Read more
By means of Decree 2442 of 2018, the Ministry of Finance established the tax calendar for 2019. The new version of article 1.6.1.1.13.2.15 that this decree introduces in DUT 1625 of 2016 contains the deadlines for filing the income tax return of natural persons. We must remember that Law 1819 of 2016, for the taxable … 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
Last September 26, 2019 and until next October 9 are the due dates for the payment of the second installment of the wealth tax. This was created with the Financing Law and applies to individuals who as of January 1, 2019 had a net worth of more than $5,000 million, with a rate of 1% … Read more
The first installment of income tax for large taxpayers will be paid between February 11 and 24, 2020. Declaration and payment of withholding tax will also begin in February. In March, the bimonthly VAT payment will begin. Through Decree 2345 of 2019, the Ministry of Finance modified DUR 1625 of 2016 and established the deadlines … Read more
The Dian regulated the tax deadlines set in the Growth Law and included the changes made due to the coronavirus pandemic and its effect on several industries. Due to the spread of the coronavirus in Colombia, the National Tax and Customs Directorate (Dian) gave the go-ahead to change some dates for tax returns and payment … Read more
Decree 401 of 2020 established the deadlines in which the payment of the wealth tax corresponding to 2020 must be made. The foregoing, in accordance with the provisions of Article 292-2 of the Tax Statute, as amended by Article 43 of Law 2010 of 2019. As from the amendments made to article 292-2 of the … Read more
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