Transparency and ethics program
Obligated companies are those that meet the following requirements: i) that in the previous year the company has carried out international business or transactions for more than 100 Smlmv regardless of their nature, whether it
Read MoreDecree 1457
Decree that regulates the application of the special rate for dividends and participations, and the respective withholding procedure at source. See. — Link —
Read MoreResolution 000105 of 23-11-2020
By which the requirements, grounds and procedure are established to grant or withdraw the qualification as a Large Taxpayer. See. — Link —
Read MoreConcept on sanctions in the reports of exogenous information.
In order to resolve some questions raised about the sanctions associated with the report of tax information (exogenous). See. — Link —
Read MoreDIAN notification
The DIAN on the WEB page is notifying the administrative acts that have not been notified by certified mail, which can be observed according to the status «In process» or «Historical Publications» See. Https://www.dian.gov.co/atencionciudadano/notificacion/Paginas/default.aspx
Read MoreDecree 963
Automatic returns of favorable balances in income and VAT returns: who have the right and term for the recognition of the return and / or compensation. To download: Decree 963 of July 07, 2020
Read MoreConcept 3283
General concept on the activation of the most-favored-nation clauses incorporated in the agreements to avoid double taxation signed by Colombia. Download: Concept 3283 Directorate of national taxes and customs
Read Moreresolution 082 of 2020 issued by DIAN
Presentation of requests for refund and / or compensation for favorable balances generated in VAT and income declarations modified by resolution 082 of 2020 issued by the DIAN. To download: Resolution 082 of 2020
Read MoreDecree 1154
Chapter 53 of the DUR of the Commerce, Industry and Commerce sector related to the regulation of the circulation of electronic sales invoicing as a security is modified. To download: Decree 1154 of August 20,
Read MoreElectronic invoicing statement
Equivalent documents versus electronic invoicing Download: Electronic invoicing statement
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