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Tax reform: negotiation of debts with the Dian

Law 2155 of 2021 allows a transitory reduction of penalties and interest on taxes, fees and contributions of the territorial order. It establishes the possibility of entering into payment agreements with taxpayers that avail themselves of the contentious-administrative conciliation. The tax reform law, Law 2155 of September 14, 2021, from the point of view of … Read more

Income tax return and foreign assets

Between August 9 and October 19, 2018, the deadlines for individuals to file the declaration of assets abroad and income tax return in a timely manner expire. With the tax reform, changes were introduced to the penalties applicable to the first type of return. The structural tax reform did not make changes on article 607 … Read more