X

Legal Bulletin

taxbulletin

DIAN REVENUE RULING

Advance payment for the issuance of shares is a liability of the company receiving the payment

DIAN Revenue Ruling No. 22582 of 2015

DIAN REVENUE RULING

Tax withheld to independent contractors that are not classified as employees for tax purposes

The Tax Authority clarifies the applicable withholding tax rates

DIAN REVENUE RULING

Free Zone users may take part in a corporate group

DIAN Revenue Ruling No. 22569 of 2015

DIAN REVENUE RULING

The application of customs penalties is not allowed when it is not possible to apprehend merchandise

DIAN Revenue Ruling No. 27195 of 2015

RULING OF THE SUPREME COURT ON ADMINISTRATIVE MATTERS

DIAN must issue a separate statement of objections for imposing penalties regarding errors in tax information

This case showed the confluence of two events: the delay in the supply of tax information and errors in the information supplied

DIAN REVENUE RULING

Requirement for Permanent Establishments to file a study of income allocation

According to DIAN Revenue Ruling No. 24710 of 2015, the study must be carried out even if the branch does not perform operations with its main office during the respective tax period

DIAN REVENUE RULING

DIAN Revenue Ruling regarding the minimum holding period of shares after a spin off carried out within a corporate reorganization

DIAN Revenue Ruling No. 25600 of 2015

DECREE OF THE MINISTRY OF FINANCE

The Government regulates the new conditions for issuing and operating with electronic invoices for tax purposes

Decree 2242 of November 24, 2015

DRAFT OF DECREE OF THE MINISTRY OF FINANCE

The Government seeks to modify the Colombian customs regulation with the issuance of the new Customs Statute

Draft of decree of the new Customs Statute