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As we approach the end of the fiscal and accounting year, it is the ideal time to properly plan and design the year-end 2024. This is why in this newsletter we will analyze the most relevant accounting and tax aspects as well as the main developments for the end of the year, providing practical and complete information.
Stay tuned for our updates so you don't miss any relevant details about Forvis Mazars in Colombia.
Through Resolution 000180 of 26 September 2024, issued by the National Tax and Customs Directorate (DIAN), Resolution 4083 of 1999 was repealed. The latter had regulated the information required by the entity from Exchange Market Intermediaries (IMC) and holders of compensation accounts concerning exchange operations under its jurisdiction.
Article 29 of Law 1429 of 2010 and Article 2.2.2.1.4.8 of Decree 1068 of 2020 establish the possibility for companies to agree, at any time, to reactivate the company after having initiated the voluntary liquidation process. For this, it is necessary that the external liabilities do not exceed 70% of the company’s assets and that the distribution of the remaining assets to the shareholders has not...
The Supreme Court of Justice, in judgement SL2358 dated 14 August 2024, resolved the cassation appeal presented by a worker with alleged reinforced job security due to health issues, who was dismissed for just cause for having engaged in sexual harassment against a female employee.
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The Superintendence of Industry and Commerce issued the Circular 003 of August 22, 2024, addressed to the directors of companies under its supervision, in its role as Personal Data Protection Authority, in which it establishes the scope of the obligations of the directors in the Processing of Personal Data to ensure effective compliance with the regulations in force on the matter.
The Labor Cassation Chamber of the Supreme Court of Justice, through judgment SL1392-2024, reiterated that “(...) employment contracts that begin and maintain subordination from Colombia, admit the application of national labor laws (...)”. In this sense, the employer must comply with all its labor obligations in the national territory, including the payment of pension contributions.
September 2, 2024: Forvis Mazars is pleased to announce a significant step in our journey of innovation and growth in the Colombian market. Starting in September 2024, NCD Estudio Legal, under the leadership of Jaime Nieto and Juan Camilo Duque, will integrate into our firm. Since its founding in 2014, NCD Estudio Legal has been synonymous with excellence in labor, immigration, and dispute resolution...
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