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DIAN REVENUE RULING

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

Under the principle of contractual autonomy the parties may include these clauses as long as they are in accordance with commercial law

 

In its Revenue Ruling No. 10461 of May 2016, the Tax Authority referred to the treatment that shall be given to a mandate clause included in a collaboration agreement. In this vein, the Authority firstly refers to the principle of contractual autonomy and determines that the parties may include the clauses that they consider as long as they are not contrary to the law.

In this regard, the agreement will become a mixture between a collaboration agreement and a mandate. These mandate clauses shall be in compliance with tax provisions regarding mandate agreements.