Boletines 2017
Boletines 2017
Obligation to transmit Form No. 15
Electronic transmission of Form No. 15 and the "Equity reconciliation report of companies with shares listed on a stock exchange".
Obligation to retain certain e-mails for 5 or 10 years
On December 28, 2016, the Superintendence of Companies, by means of official letter number 220-252836, issued a concept in which it clarifies its position regarding the obligation of the trader to keep certain emails for a period of ten years (10).
New regime for the prevention of money laundering and terrorist financing risks
New regime for the prevention of money laundering and terrorist financing risk in the real sector
New labor regulations for the protection of pregnant and breastfeeding mothers
Last January 04, 2017, the Congress of the Republic issued Law 1822, by means of which the maternity leave period is extended; and Law 1823, by means of which measures are adopted for the creation of breastfeeding areas or "Breastfeeding Family Friendly Rooms in the workplace" within companies. The purpose of both laws is to protect mothers and promote the adequate attention and care of early childhood.
New changes in the Income Tax Return due to a change in the ownership of the Foreign Investment
Through the issuance of Resolution No. 000082 of December 30, 2016, the National Tax and Customs Directorate -DIAN- provided for some modifications in the Income Tax Return process due to change of ownership of Foreign Investment and prescribed Form 150 for the purpose.
Modernization of merger and spin-off regime
Increased requirements for the Statutory Auditor in relation to the NAI for the 2017 period.
With the entry of Law 1314 of 2009, which regulates the principles and standards of information assurance, and Decree 2132 of 2016, which modified the technical framework of the Information Assurance Standards, the requirements and opportunities for the Statutory Auditor are greater.
