Legal Bulletin


Entities should seek to qualify before DIAN in order to apply the special tax regime, and also must fulfill new reporting obligations online and before the Chamber of Commerce.

All entities that wish to belong to the special tax regime, must submit an application so as to be qualified by DIAN. If such authorization is denied, the entity will be deemed as a corporation for tax purposes.

The entities that on December 31 of 2016 are part of the special tax regime should submit before DIAN the application form to be qualified, as well as the documents that will be established by the Government.

Qualified taxpayers with gross receipts up to 160.000 Tax Units are requested to submit additional reports before the tax administration.

Also, entities that pretend to be qualified on the special tax regime should register in DIAN´s web application and before the Chamber of Commerce of their jurisdiction, which will grant legal status for the entity.

DIAN’s online application has as a purpose that the qualification process is public and that the community of taxpayers can participate in the requirements of qualification of the Colombian Tax Authority.