DIAN compiled the official doctrine of Law 2277 of 2022.
In accordance with Article 56 of Decree 1742 of 2020 and by means of this document (1st version), the Subdirection of Regulations and Doctrine is allowed to compile the official doctrine issued on Law 2277 of 2022 in order to facilitate its search and consultation; document that, in any case, does not replace the compiled doctrine. Contents GENERAL CONCEPTS ON THE INCOME TAX PAYABLE BY NATURAL PERSONS PAYABLE BY LEGAL PERSONS GENERAL CONCEPT ON THE SIMPLE TAXATION REGIME - SIMPLE GENERAL CONCEPT ON WEALTH TAX GENERAL CONCEPT ON NATIONAL STAMP TAX GENERAL CONCEPTS ON ENVIRONMENTAL TAXES NATIONAL TAX ON SINGLE-USE PLASTIC PRODUCTS USED FOR PACKAGING, PACKING OR PACKAGING OF GOODS NATIONAL CARBON TAX GENERAL CONCEPT ON THE NATIONAL...