Category: News

Resolution No. 000139 DIAN ARTICLE 1. MODIFY numeral 14 of Article 1 of Resolution 12761 of 2011, which shall read as follows: "14. The representatives, tax auditors and accountants of those obliged to file returns virtually as indicated in this article". ARTICLE 2. ADD numeral 15 to Article 1 of Resolution 12761 of 2011, which shall read as follows: "15. Individuals and illiquid successions obliged to file income tax returns and complementary tax returns and those who do so voluntarily under the terms of the paragraph of Article 6 of the Tax Statute.". ARTICLE 3. COMMENCEMENT OF THE OBLIGATION. The new obligors indicated in articles 1 and 2 of this Resolution shall henceforth file their returns through...

This informative flash has been prepared by the Sub-Directorate of Regulations and Doctrine of the Legal Management Directorate of the DIAN, to keep the general public updated on the most relevant and recent doctrinal pronouncements on the interpretation of tax, customs and exchange regulations within the competence of this Entity. In order to access the text of the concept or official opinion, you may access the respective concept or official opinion number on the web page www.dian.gov.co by accessing the "Regulations" - "Doctrine" icon, clicking on the link "Doctrine of the Legal Management Directorate". DoctriFlash-23-August-2023Download

Press Release No. 057 According to the measure, the information may be registered until September 15, 2023. Bogotá D.C., September 8, 2023. The National Tax and Customs Directorate -DIAN- informs that in accordance with the provisions of Article 19 of Resolution 164 of 2021, as amended by Resolution 1240 of 2022, the contingency certified last July 31, 2023 for those obliged to provide the information in the Sole Registry of Beneficial Owners -RUB- whose term was until July 31, 2023, is lifted. The above, based on the certification issued by the Solutions and Development Sub-Directorate. This measure applied to Legal Entities and Structures without Legal Personality, which presented inconveniences at the time of making the registration of the...

By which the invoicing system is developed, the technological suppliers, version 1.9 of the technical annex of the electronic sales invoice is adopted, the technical annex 1.0 of the electronic equivalent document is issued and other provisions regarding the invoicing system are dictated. Therefore, comments, observations and suggestions on the draft resolution will be received from September 8 to 17, 2023, only through the following mailbox: piloto_sistema_facturacion@dian.gov.co This mailbox is for exclusive use to receive only comments on the draft resolution, please refrain from sending different communications. No comments will be received after the expiration of the publication term provided herein. Download here the Draft Resolution

"Whereby it establishes the rate of the contribution to be charged to companies subject to the surveillance or control of the Superintendence of Corporations, corresponding to the year 2023" RESOLVES ARTICLE ONE - To establish at ten cents ($0.10) for each one thousand pesos ($1.000) of total assets, the rate of the contribution to be charged to companies subject to the surveillance or control of the Superintendence of Corporations, corresponding to the year 2023, which are not in the situations foreseen in the following article. In no case may the contribution exceed 1% of the total contributions, nor be less than (27.35) Tax Value Units - UVT of 2023. ARTICLE TWO - To establish the rate of (27.35) Tax Value Units - UVT of 2023, which correspond to one million...

This normative proposal arises from the recommendation document issued by the Technical Council of Public Accountants, after the analysis of the standard and the study carried out by the ad honorem Technical Committee of Insurance Experts. Bogota, September 2023. The Ministry of Commerce, Industry and Tourism -MinCIT- published for comments the draft decree by which the Regulatory Technical Annex 01 of 2023 of Group 1, containing the IFRS 17 Insurance Contracts Standard, is added to the annexes incorporated in Decree 2420 of 2015, and other provisions are issued. This is the regulatory proposal through which the implementation of the international standard on insurance contracts in Colombia is defined. The deadline for interested parties and value groups in general to submit their...

The Ministry of Labor will authorize the performance of supplementary work The Minister of Labor, Gloria Inés Ramírez, signed Resolution 3031 of August 30, which obliges employers to update the authorization to work overtime. The provision states that the employer has a term of six months to make the respective adjustment before the Territorial Directorate of the Ministry of Labor of its jurisdiction. "In a recent pronouncement of the ILO Committee of Experts, it presented observations for Colombia regarding the ratified conventions, indicating the need to establish limits on the hours worked per day and that overtime must be paid in a timely manner and that there are limits to these overtime hours both at weekly and weekly levels.

Information to taxpayers obliged to the transfer pricing regime. The Operative Sub-Directorate of International Taxation and Settlement informs taxpayers obliged to the transfer pricing regime, that: 1) The deadlines established to file the Informative Declaration of Transfer Pricing and the Local Report of Supporting Documentation for taxable year 2022 and fraction 2023, start on September 7 until September 20, 2023. (Articles 1.6.1.13.2.28 and 1.6.1.13.2.29 of Decree 1625 Sole Regulatory Decree on Tax Matters modified by Decree 2487 of December 16, 2022). 2) The prevalidator for the taxable year 2022 is available for downloading from the DIAN portal at the following link: https://www.dian.gov.co/Transaccional/Paginas/Prevalidadores.aspx You must click on the "TAXES" section and look for the prevalidator identified as....

The Ministry of Finance informs citizens that the Draft Decree for comments from August 23 to September 8, 2023 until midnight "Whereby Decree 2555 of 2010 is amended in relation to the activity of crowdfunding, and other provisions are issued" is published on the home page of the website and in the Regulations Section. Click here

In total, the DIAN's delinquent portfolio amounts to $15 billion. The National Customs Directorate (DIAN) continues to conduct orientation and control visits to commercial establishments to verify formal and substantial compliance with their tax obligations. On this occasion, on August 16 and 17, comprehensive visits will be made throughout the country to wholesale and retail repair of motor vehicles and motorcycles, in addition to establishments selling spare parts. There will be around 1,200 officials from the 35 sectional directorates, who, in the more than 4,000 scheduled visits, in addition to monitoring and verifying electronic invoicing with compliance with the regulations, will provide information and advance the corresponding collection actions, to taxpayers with delinquent accounts, omission of payment, etc., in order to...