Category: News

"An entity shall recognize a deferred tax asset or liability for the tax recoverable or payable in future periods as a result of past transactions or events. This tax arises from the difference between the carrying amounts of the entity's assets and liabilities in the statement of financial position and the amounts attributed to them by the taxation authorities (these differences are called "temporary differences"), and the offset of unused tax losses or credits from prior periods". Temporary differences are not required to be recorded in the accounting.(...)What should be recognized are the deferred tax asset or liability, whose measurement is determined by the positive rates applied to the temporary differences: "An entity shall measure a liability (or asset)....

Free zones are defined in Article 1° of Law 1004 of 20051 as a delimited area of the national territory that, for purposes of taxes on imports and exports, is considered outside the national customs territory. In that line, in accordance with paragraph 2 of article 11 of Decree 2147 of 2016, goods that are introduced into a free zone are considered outside the national customs territory only for purposes of customs taxes on imports and exports. However, this does not detract from the fact that such goods, for all other legal purposes, are in the national territory. International commercialization companies, on the other hand, are regulated by Law 67 of 1979 and have the purpose of...

By which forms No. 505 "Taxes on the importation of ultra-processed sweetened beverages and ultra-processed food products and No. 690 version 9 "Official receipt of payment of customs duties and exchange penalties" are prescribed. Draft Resolution For the above, comments, observations and suggestions on the draft resolution will be received from September 29 to October 13, 2023, through the following mailbox: Sub_Operacion_aduanera@dian.gov.co This form 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

Is the granting of a low amount consumer credit subject to sales tax? LEGAL THESIS The granting of a low amount consumer credit is not subject to sales tax under the terms of numeral 16 of article 476 of the Tax Statute. Article 476 of the Tax Statute states that are excluded from sales tax, among other services, "Interest and financial yields for credit operations, provided they are not part of the taxable base indicated in article 447, and leasing" (underlined out of text). oficio_dian_15112_2023Download

Modifications to the Tax Statute bring a load of benefits for Cali residents In second debate was approved by the Council of Cali the Draft Agreement No. 218 of 2023 "by which rules of the tax statute and procedure of the district of Santiago de Cali are modified". Diego Fernando López Cardona, Deputy Director of Taxes and Revenues of the District explained the implications of the initiative. "This is an Agreement that the citizens of Cali were waiting for; especially taxpayers who have assets that are part of the historical and cultural heritage of the city which were covered by a discount on the property tax that was in force until December 31, 2022; that is one of the good news we have and is that this discount is reactivated, such as the one that was in force until December 31,...

With the support of the Inter-American Center of Tax Administrations - CIAT, the State Secretariat for Economic Affairs of Switzerland - SECO and the State Agency of Tax Administration of Spain - AEAT. The first of the 11 working sessions that will be held during a year and a half, in development of the "Capacity Building in International Taxation" Program, which will allow the DIAN to strengthen capacities in transfer pricing, Advance Pricing Agreements - APAs, and other issues, obtaining additional tools to carry out its functions with the required technical quality, was successfully concluded. The meeting is part of the Cooperation Agreement between the Inter-American Center of Tax Administrations - CIAT and the State Secretariat for Economic Affairs of Switzerland (CIAT-SECO II), with the State Agency of Tax Administration of Switzerland - DIAN....

Very important news for the taxpayers of the Industry and Commerce Tax (ICA) of the District is the signing of the new resolution issued by the Administrative Department of Finance, which defines the large taxpayers of this tax for the year 2024. "Today we have issued Resolution 470 of 2023 through which we named 1200 new people as large taxpayers; with that we are at 2418 who, from the first bimester of 2024, will have the obligation to file their return on a bimonthly basis," announced the Deputy Director of Taxes and Revenue of the District, Diego Fernando López Cardona. And the Cali government official added that this represents to the district and to the new administration that will take the reins of the city, an important resource of...

By means of the file of the reference, the petitioners request the reconsideration of the doctrine issued by the Subdirectorate of Regulations and Doctrine with respect to Articles 92 of Law 30 of 1992 and 1.6.1.19.4. of Decree 1625 of 2016 (compilation of article 4o of Decree 2627 of 1993); specifically, Official Notices 075763 of September 6, 2006, 044453 of July 25, 2014, 034463 of December 1, 2015 and 901296 - internal 224 of February 19, 2021, which deal with the refund of sales tax - VAT that state or official higher education institutions may obtain, in accordance with the provisions of the aforementioned article 92. The foregoing, in order to accept the pronouncements of the Fourth Section of the...

Draft Resolution For the above, comments, observations and suggestions on the draft resolution will be received from September 18 to 28, 2023, through the following form: comentarios_formularios_oficiales@dian.gov.co This form is for the 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 period provided herein. Download here the Draft Resolution Draft-Resolution-000000-de-18-09-20231Download

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...