Resolution 000024 of April 9, 2019, with which adjustments were introduced to the exogenous information for the taxable year 2018, was included in the official gazette of April 16, 2019, which only circulated on the internet on April 23. The most important adjustment affects the preparation of formats 1001 and 2276. After having announced it … Read more
VAT and withholding tax returns that require the signature of the public accountant, and have been filed without this requirement, may be classified by the Dian as not filed, if this entity detects such irregularity before the respective period of finality. Next, we will answer the following question: What are the tax implications of filing … 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
By means of Resolution 011004 of October 29, 2018, the Dian indicated the content and technical characteristics for the presentation of the exogenous information report for the taxable year 2019. Taking into account the emergency due to the spread of COVID-19, the Dian, through Resolution 000027 of 2020, extended the deadlines to comply with this … Read more
Between June 1 and July 1, 2020, legal entities and individuals must submit the exogenous information report for the taxable year 2019. In the case of large taxpayers, this report must be submitted between June 9 and 24 of the current year at the latest. The exogenous information report constitutes a set of data that … 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
While President Iván Duque assures that this is not yet the time to present a tax reform, the Minister of Finance thinks otherwise. The tax reform would not be presented during the first quarter of the year. The President of Colombia, Iván Duque, has said that he considers that in the middle of the pandemic … Read more
Some of the recommendations of the analysts who participated in the Commission of Experts on Tax Benefits have already been made public. Although it is expected that the recommendations of the Commission of Experts on Tax Benefits will be known by the middle of the week, the articles of the new tax reform bill will … Read more
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