Legal Bulletin



DIAN issues new form for filing the National Carbon Tax

New Form No. 435 shall be filed and signed online


Through its Resolution No. 00026 of 2017, the Colombian Tax Authority –DIAN– issued Form No. 435, in which taxpayers will compute and file the National Carbon Tax established in article 222 of Law 1819 of 2016.

The Tax Authority determined that taxpayers shall file this tax through DIAN’s web services. Returns filed in a different way will be deemed delinquent.