Entities under the special regime may deduct expenses for any type of national or territorial tax, in accordance with article 1.2.1.1.5.1.21 of DUT 1625 of 2016, after being modified with Decree 2150 of 2017 and ratified by the answer to question 4.47 of Unified Concept 481 of 2018. Non-profit foundations, corporations and associations, as well … Read more
The new regime is optional, but the Dian may include taxpayers who have not complied with their tax obligations with districts, municipalities and the Nation. Those who opt for this will have, among other benefits, the integration of up to 6 taxes in a single annual return. On May 20, 2019, the Dian and the … Read more
José Andrés Romero, director of the Dian states that the simple taxation regime paves the way for a paperless route that will boost formalization, easing the tax burden on entrepreneurs, and strengthening the country’s economic development. In simple terms we explain. On May 20, 2019, the Dian and the Bogota Chamber of Commerce held the … Read more
During 2018, the same criteria that applied in 2017 to belong to the simplified VAT regime will continue to apply, since there were no new tax reforms, special regulations, or rulings of the Constitutional Court that altered such criteria. Individuals who during 2018 intend to continue exercising activities taxed with VAT, as well as those … Read more
On this occasion we highlight what associations, corporations and foundations that as of December 2016 belonged to such regime and those that until taxable year 2016 were non-taxpayers of income tax and ended up becoming taxpayers of this tax must take into account. The aspects related to the special tax regime -RTE- were among those … Read more
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