What new updates did the DIAN establish?

President Duque announced when it will be the next day without VAT

On January 22nd of this year, President Duque announced that the next day without VAT will be March 11th, 2022. It is pertinent to say that, according to the Ministry of Industry and Commerce in the days without VAT last year, sales were made for around 30 billion pesos.
Additionally, the Tax Authority pointed out that for the last month of 2021 the collection was 13.3 billion pesos and for that month the VAT, income withholding and the GMF were the items that contributed the most to the work of the collection.

The DIAN ruled on the repatriation of assets abroad

It is important to mention that Paragraph 5 of Section 2 of Law 2155 of 2021 refers to the Tax Normalization and that taxpayers may take as a taxable base 50% of the resources omitted, provided that these resources are repatriated and effectively invested in Colombia before December 31st, 2022.

However, in Letter No. 915598 of December 22nd, 2021, the DIAN indicated that this tax treatment cannot be accessed if the omitted assets from abroad were repatriated to the country prior to January 1st, 2022, because when the Tax Normalization Tax is caused, it would be evident that the omitted assets were no longer abroad.

The DIAN clarified the tax management in VAT regarding tourist packages

In Letter 915320 of December 15th, 2021, the DIAN indicated the tax treatment in the Sales Tax for when tourist packages are sold that include hotel and tourism services and plane tickets.
Airline tickets must be subject to the 5% discriminated fare, in accordance with Section 468 of the Tax Statute.
Otherwise, for hotel and tourism services, the exemption indicated by Section 45 of Law 2068 of 2020 and applied by Law 2155 of 2021 must be applied until December 31st, 2022.