Aspectos Tributarios

20 marzo, 2020
Decree 434

The time to renew the commercial registry is extended, as well as the special deadlines for shareholders’ meetings. Download: Decree 434 from March 19, 2020

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19 marzo, 2020
Circular 0021

Employment protection measures on the occasion of the containment phase of COVID-19 and the declaration of a health emergency. Download: Circular 0021 of March 17, 2020

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19 marzo, 2020
Modification of the terms of the EEFF of the year 2019

Modification of the deadlines for the presentation of the financial statements for the year 2019, established in the External Circular No. 201-000008 of November 22, 2019 of the Superintendency of Companies. Download: External circular of

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19 marzo, 2020
External circular

Instructions and recommendations to those supervised regarding the development of meetings of the highest social body, regarding the declaration of a country health emergency by COVID-19. Download: External circular of March 17, 2020

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11 marzo, 2020
Decree 359

Regulations regarding mandatory and voluntary contributions to the general pension scheme, deduction of contributions to retirement and disability pension funds and severance funds, exempt work income, withholding table at source for labor income, among others.

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10 marzo, 2020
Key aspects of electronic billing

The billing model was adopted in the country through Decree 2242 of 2015, compiled in the Single Regulatory Decree 1625 of 2016, and its main objective is the massification in the use of electronic invoicing

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13 febrero, 2020
Tax obligations in payment platforms

Concept on tax obligations in payment platforms. Download: Concept 27842 of November 8, 2019

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13 febrero, 2020
Corrections of tax returns

Concept about the corrections of tax returns. Download: Tax procedure, Art. 588.

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8 febrero, 2020
Resolution 000008

Modification to those required to report exogenous information for the taxable year 2019, information that is reported in the current year. Download: Resolution 000008 of January 31, 2020

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29 enero, 2020
Resolution DDI-000305

By which retaining agents of the Industry and Commerce Tax are designated. Download: Resolution DDI-000305 of January 16, 2020

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