The DIAN announced the increase in the Tax Value Unit (UVT), which establishes the basis for taxpayers to calculate their taxes. Through Resolution 56 of November 22, 2018, the National Tax and Customs Directorate (DIAN) revealed that the UVT for 2019 will be $34,270. That means that the increase will be 3.36% with respect to … Read more
As the increase in the CPI for the period 2018 to 2019 has been defined, the value of the UVT for 2020 can already be estimated. In addition, according to Law 1955 of 2019, as from January 1 of next year, penalties and fines currently expressed in minimum wages must be restated in UVT. The … Read more
Article 49 of Law 1955 of May 25, 2019 (PND for the 2018 to 2022 term) provided that as of January 1, 2020 all fines, fees, tariffs, penalties and stamps that are currently expressed in terms of current legal monthly minimum wages -smmlv- (case, for example, of traffic fines, penalties of the Criminal Code and … Read more
By means of Resolution 000111 of December 11, 2020, the Special Administrative Unit of the National Tax and Customs Directorate (DIAN), announced the value of the UVT applicable in 2021, which remained at $36,308. Let us remember that the Tax Statute in its article 868 establishes the Tax Value Unit (UVT) as the measure of … Read more
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