The process of preparing the ESFA should have been carried out at the end of December 31, 2015, in the case of SMEs. In this editorial we mention some consequences of the convergence to International Standards, and what information an entity must disclose about the adjustments in the ESFA. Based on CTCP Concept 145 of … Read more
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
Through the answer to question 3.1 of its Unified Concept 912 of July 19, 2018, which was later modified with Concept 915 of July 23, 2018, the Dian interprets the rule of Article 592 of the ET and indicates that natural persons who according to Articles 9 and 10 of the ET qualify as non-tax … 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
Analysts affirm that the measure is a step to reduce cash in the economy, it would facilitate commercial transactions among the different economic agents, and the Banco de la República would assume the cost of production of the new denominations of coins and banknotes. The project to eliminate the three zeros from banknotes in Colombia … Read more
In the next five years the Dian will be adding to the digital transformation documents such as the remittance note, accounting books, payrolls, receipts and remittance vouchers. In two years Colombia will have fully implemented electronic invoicing. Although the obligation will begin to operate in Colombia on January 1, 2019 and by September of this … Read more
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