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Legal Bulletin

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DIAN REVENUE RULING

DIAN issues a comprehensive revenue ruling regarding the Tax on Financial Transactions (GMF)

The revenue ruling unifies DIAN’s guidelines in connection with the GMF tax, and specifies the different taxable events and special exemptions

DIAN REVENUE RULING

Insurance products acquired abroad should be reported as assets in the income tax return of Colombian tax resident individuals

The failure to report the value of these products in the income tax return is considered a punishable omission of assets

DIAN REVENUE RULING

DIAN addresses the VAT-excluded treatment of some technological services, including cloud computing, hosting and the remote maintenance of software and hardware

DIAN specified some technical aspects that should be taken into account for claiming the VAT-exclusion treatment regarding these technological services

DIAN REVENUE RULING

Recent DIAN ruling characterizes as passive income the profits obtained by Controlled Foreign Corporations (CFC’s) with subsidiaries located in Colombia

DIAN issued a ruling interpreting article 884 of the Colombian Tax Code using the minutes of the discussions held in Congress during the enactment of Law 1819 of 2016

DIAN REVENUE RULING

New deadlines for the registration of technology import agreements before DIAN

In a recent ruling, DIAN referred to the date from which the new mandatory term of six (6) or three (3) months applies for the registration of technology import agreements

DIAN RESOLUTION

Forms for filing customs and foreign exchange returns in 2018 are now available

The forms for filing the returns that are due in 2018 are now available online, in DIAN’s web page, free of charge

DECREE 2150 OF 2017

The Government issues a macro-decree which contains the guidelines for the tax treatment of non-profit entities that belong to the Special Tax Regime

Donations to non-profit entities belonging to the Special Tax Regime will have a tax credit treatment for the donor, of 25% of the value of the donation

DIAN REVENUE RULING

Tax information reported to DIAN electronically by third parties could be used as evidence in administrative tax procedures

However, this information shall comply with the applicable legal and regulatory requirements

DIAN REVENUE RULING

DIAN issues revenue ruling clarifying several tax obligations of non-profit entities

By means of Revenue Ruling 01622 of 2017, DIAN specified that non-profits shall charge VAT when selling taxed services or goods