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Electronic invoicing: Timetable for its implementation.

Through Resolution 000020 issued on March 26, 2019, the Dian indicated new parties obliged to issue electronic sales invoices with prior validation and, at the same time, established the calendar with the phases and dates in which its implementation will begin. As mentioned in a previous editorial, on February 19, 2019, the Dian released a … Read more

Income tax 2017 – Legal Entities: payment and return 2018

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

Individuals and Legal Entities: The obligation to keep accounting records

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