Changes to the special tax regime, due to the tax reform Law 2277 of 2022

The change made to Section 364-5 of CTC extended the term to update the information for the registry from the first three to the first six months of each year.

Now, Section 356-2 paragraph 3 of the CTC changed in the way that when the Tax Administration verifies that the information required to qualify for the Special Tax Regime has not been submitted, it must inform the applicant within a term of 10 business days following the filing of the request, so that it may correct the possible mistakes in sending the information; for which it has a term of one month following the sending of the communication.