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Legal Bulletin

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DIAN REVENUE RULING

Public accountants are not required to certify the Tax Book

DIAN REVENUE RULING

Two different invoices may not have the same number

DIAN REVENUE RULING

An investment in Non-Conventional Energy Sources made through a financial lease, cannot receive the tax benefits of Law 1715 of 2014 if the lease agreement was signed prior to the enactment of said law

RULING OF THE SUPREME COURT ON ADMINISTRATIVE MATTERS

Expenses paid in connection with agreements for the importation of technology, patents and trademarks, may be tax-deducted even if the term of the agreement is extended, and the registry of such extension is filed extemporaneously

DIAN REVENUE RULING

The commercialization of products derived from petroleum is excluded from VAT

DIAN REVENUE RULING

The Tax Authority consolidates and updates its doctrine with regards to the request for authorization to increase the useful life of fixed assets

DIAN REVENUE RULING

Exemption to the tax on electricity consumption is only valid for industrial users

DIAN REVENUE RULING

Tax treatment of the benefit payment from life insurances

DECREE PROJECT OF THE MINISTRY OF TRADE, INDUSTRY AND TOURISM

Decree Project to extend the term of article 5 of Decree 456 of 2014

RULING OF THE CONSTITUTIONAL COURT

Ruled unconstitutional the prohibition to compensate balances in favor of the corporate income tax for equality “CREE” with other taxes