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
External Circular 100-000010 of May 26, 2020 of the Supersociedades extended for the fifth time the deadlines for filing the 2019 financial statements. The report must now be made from June 3 to June 30, 2020. See here the calendar with the new deadlines. “the Supersociedades has been forced to modify again the deadlines for … Read more
For the taxable year 2019, individuals and unliquidated successions, with the exception of those indicated in article 1.6.1.1.13.2.7. of Decree 2345 of December 23, 2019, as well as assets destined for special purposes by virtue of donations and modal allocations, whose donees or assignees do not personally usufruct them, and non-resident individuals who obtain income … Read more
For the remainder of 2020, it is important that taxpayers of the different national taxes are attentive to the deadlines of their pending tax obligations. Otherwise, they may be exposed to tax penalties. Each year, the National Government issues a decree through which it establishes the deadlines in which taxpayers of the different national taxes … Read more
The national government intends to support the recovery and cash flow of micro and small companies. The Ministry of Finance, through a draft decree, announced that it seeks to postpone the income tax payment deadline, for the taxable year 2020, for micro and small companies in the commerce, industry and tourism sector. The purpose of … 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
Natural persons who are obliged to file income tax returns for the taxable year 2020 must do so in 2021 within the deadlines set by article 1.6.1.1.13.2.15 of decree 1625 of 2016. Below we inform the dates listed according to the last two digits of the Nit of the natural person, without considering the verification … Read more
Taxpayers who liquidate balances in favor in their returns may impute them in their private liquidation or request their compensation. Those interested in requesting the refund of a balance in favor or requesting a compensation must take into account certain deadlines. The request for refund of credit balances must be filed no later than two … 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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