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Legal Bulletin

taxbulletin

DIAN REVENUE RULING

DIAN defines the technological VAT- excluded services mentioned in paragraph 24 of Section 476 of the Tax Code

DECREE OF THE MINISTRY OF TRADE, INDUSTRY AND TOURISM

Decree establishes the requirements and conditions for the authorization to Commercialization Companies that export products of the micro, small and medium enterprises (SMEs)

COLOMBIAN CENTRAL BANK RULING

The untimely registry of financial investments and foreign assets of Colombians subject to the voluntary disclosure program, complementary to the wealth tax, is not subject to penalties

RULING OF THE TECHNICAL COUNCIL OF PUBLIC ACCOUNTING

In the shareholders meeting of March of 2017, financial statements should have been presented according to the new IFRS accounting framework

DIAN REVENUE RULING

Contracts or acts with non-profit organizations that should be registered before DIAN are those established in section 356-1 of the Tax Code

MINISTRY OF FINANCE DRAFT DECREE

The Ministry of Finance published a draft decree on the tax treatment of dividends paid or credited to foreign portfolio investors

DIAN REVENUE RULING

Tax returns filed with the signature of a statutory auditor removed from his or her position are deemed to be not filed

DIAN REVENUE RULING

Necessary documents to obtain the reduced 5% VAT rate in the purchase of new housing units

RECENT DEVELOPMENTS IN INTERNATIONAL TAXATION

Accession process of Colombia to the Organization for Economic Co-operation and Development (OECD)

RULING OF THE SUPERINTENDENCE OF CORPORATIONS

Permanent establishments that correspond to a branch of a foreign company are subject to supervision of the Superintendence of Corporations