Category: News

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...

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...