DECREE OF THE MINISTRY OF FINANCE
The book-to-tax reconciliation process mentioned in Section 772-1 of the Tax Code is defined
The book-to-tax reconciliation will be composed of the “control of detail” and the “tax reconciliation report”
DIAN REVENUE RULING
Free-trade zones regulation is preferential and has prevalence over other tax rules
Non-profit entities that are industrial users of a free-trade zone are subject to the same income tax rate as an industrial user
INTERNATIONAL TAXATION
The Double Tax Agreements with France and the United Kingdom enter into their ratification stage
The double tax treaties with France and the United Kingdom were submitted before Congress for their ratification
DECREE OF THE MINISTRY OF FINANCE
Regulation of the “Projects and Buildings for Taxes”
The Ministry of Finance issued the regulation for companies to have access to the tax payment mechanism “Projects for Taxes”
DIAN REVENUE RULING
Applicable rules for the determination of the useful life of fixed assets
The Colombian Tax Authority ruled on the determination of the useful life of fixed assets as a result of the most recent tax reform
DIAN REVENUE RULING
Application of Tax Benefits for Investments in the Environment
The Colombian Tax Authority issued a Revenue Ruling analyzing whether the benefits on income tax and VAT for investments in the environment could be applied concurrently
DIAN REVENUE RULING
Definition of Cloud Computing services and requirements for their VAT-exclusion
By means of Revenue Ruling No. 17056 of 2017, the Colombian Tax Authority defined the term “Cloud Computing services” and the characteristics and requirements needed for their exclusion from VAT
DECREE OF THE MINISTRY OF FINANCE
The transitional VAT regime for public contracts is regulated
The VAT regime applicable will be that in force on the date of the subscription of the respective contract
DECREE OF THE MINISTRY OF FINANCE
The tax calendar for fiscal year 2018 is issued
Due dates and deadlines for the filing tax returns and the payment of national-level taxes are defined for year 2018
BULLETIN OF THE COLOMBIAN CENTRAL BANK
Changes to the External Resolution No. 8 of 2000 and the DCIN-83 External Regulatory Circular
By means of Bulletins No. 39 and 40 of November 23rd and 24th 2017, the Colombian Central Bank modified some aspects of the foreign exchange regulations on loans between residents and intermediaries of the foreign exchange market
