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Legal Bulletin

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DIAN RESOLUTION

New companies will be able to obtain the tax identification number before the Chambers of Commerce

DIAN REVENUE RULING

DIAN explained why tax provisions are not deductible expenses

DIAN REVENUE RULING

The issuance of invoices is not mandatory for sales made through vending machines

DIAN REVENUE RULING

Reusable packages for the transport of goods are not eligible for the “Vallejo Plan” foreign trade benefits

DIAN REVENUE RULING

Expenses originating from the variability of the foreign exchange rate are not deductible if they arise from technology importation contracts that do not meet the registration requirement

DIAN REVENUE RULING

The presumption of an infraction to the foreign exchange regime may be rebutted

DIAN REVENUE RULING

The VAT exemption for tourism services applies for those services provided by operating agencies and hotels

DIAN REVENUE RULING

The income derived from SWAP’s and Forward Agreements with foreign entities is not necessarily Colombian sourced

DIAN REVENUE RULING

DIAN refers to the tax treatment of mandate clauses included in collaboration agreements

DIAN REVENUE RULING

Deduction of offshore expenses in light of Double Taxation Agreements and non-discrimination clauses

DIAN DRAFT OF RESOLUTION

DIAN presented a draft Resolution listing the Stock Exchanges of recognized international appropriateness for the “place of effective management” test