When the taxpayer does not file his return within the deadlines stipulated by the Government, it is advisable to do so before the Dian issues the summons for not filing, otherwise the penalty will be doubled; the tax reform introduced the possibility of reducing certain penalties. Let us answer the following question: When a person … Read more
On April 9, the deadlines for large taxpayers and other legal entities responsible for income tax and complementary taxes to file the annual declaration of assets held abroad as of January 1 of that year began. The annual declaration of assets held abroad, created through articles 42 and 43 of Law 1739 of 2014, and … Read more
Individuals who carry out VAT taxed operations and remain in the ordinary regime will be exempted from invoicing, if they meet the requirements to operate as not responsible for VAT. If they are transferred to SIMPLE they will be obliged to invoice electronically. Individuals when carrying out VAT taxable operations in Colombia, will have to … Read more
With the new proposal prepared by Anif, an additional collection of approximately $8.2 billion would be obtained, i.e. 0.8% of the GDP. The National Association of Financial Institutions -Anif- released its proposal regarding income for individuals has proposed the implementation of a new structure of marginal rates, to expand the base of individuals who declare … Read more
The first question that you must resolve and be very clear about is whether as a natural person you must file your 2021 income tax return. The Dian establishes each tax year some ceilings for the income tax return in Colombia, taking into account factors such as income, goods, purchases, consumptions, consignments and transfers of … Read more
Resolution 000068 of 2016, through which the request for exogenous tax information for the taxable year 2017 was made, has been modified four times, the last one, to extend the deadlines for reporting: some formats may be delivered until June 29, 2018. Resolution 000068, by which the reporting of exogenous tax information for the taxable … Read more
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