X

Legal Bulletin

taxbulletin

RULING OF THE CONSTITUTIONAL COURT

Ruled unconstitutional the prohibition for service suppliers against taking costs and expenses from their independent activities.

Ruling of the Constitutional Court C-668 of October 10, 2015

DIAN REVENUE RULING

DIAN issues revenue ruling on tax benefits for companies that invest in the development of patents.

Revenue Ruling No. 31709 of November 4, 2015

RULING OF THE SUPREME COURT ON ADMINISTRATIVE MATTERS

Ruling of the Supreme Court on Administrative Matters regarding capital gains and tax information reporting requirements

The High Court referred to the calculation of gross income for purposes of tax information reporting

DIAN REVENUE RULING

DIAN issues revenue ruling regarding the update of the tax basis of investments or shares held in foreign companies in consideration of changes in foreign exchange rates.

Revenue Ruling No. 32979 of November 17, 2015

DIAN REVENUE RULING

Requirements for obtaining VAT benefits and the exemption in customs duties for the investment in non-conventional sources of energy.

Revenue Ruling No. 27970 of September 25 of 2015

DIAN REVENUE RULING

DIAN clarifies that the labor income exemption to the Minimum Alternative Tax for individuals (IMAN) liquidation is not extended to the minimum withholding basis of Section 384 of the Tax Code.

Revenue Ruling No. 1344 of February 4 of 2016

DIAN REVENUE RULING

DIAN refers to the VAT exclusion for industrial machinery produced outside Colombia.

Revenue Ruling No. 30880 of October 27, 2015

DIAN REVENUE RULING

Operations among non–residents with permanent establishments in Colombia.

Revenue Ruling No. 001421 of October 20, 2015

DIAN REVENUE RULING

Term for filing income tax returns of Chilean companies.

Revenue Ruling No. 31716 of October 30 of 2015

RULING OF THE CONSTITUTIONAL COURT

Ruling of the Constitutional Court regarding special payment condition for taxpayers.

Ruling C-743 of the Constitutional Court of December 2 of 2015

RULING OF THE SUPREME ADMINISTRATIVE COURT

Ruling of the Supreme Administrative Court regarding the favorability principle.

Ruling of the Supreme Administrative Court of November 12, 2015.

DIAN REVENUE RULING

Application of International Financial Reporting Standards – IFRS for the transfer pricing regime.

DIAN Revenue Ruling no. 1399 of February 5 of 2016

DIAN PROJECTED RESOLUTION

DIAN presents project of resolution that regulates matters related to the new conditions for issuing and operating with electronic invoices for tax purposes.

Projected Resolution of February 9 of 2016

DIAN RESOLUTION

New reporting procedures for operations carried out through foreign bank accounts registered as compensation accounts

Resolution No. 10 of 2016

CORPORATE TAX FILING SEASON 2016