Category: News

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...

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...