Tax Information
Learn all the details about: - The value of the UVT that could remain for the year 2022. - The new resolution on exogenous information - Project that seeks to eliminate the 4x1000
Tax and Legal News
Publications of the most relevant regulatory changes, resolutions and judgments during the year in relation to tax, corporate, labor, transfer pricing and intellectual property issues.
DIAN issued the General Concept 415 of 2021.
DIAN issued concept 415 of 2021, in which detailed the application of section 45 of Social investment Law
Parafiscal contribution for tourism
Through Decree 1338 of 2021, the Ministry of Commerce, Industry and Tourism regulates the Parafiscal Contribution for tourism.
Cost and expense deductibility requirements
Find below a guide to the deductibility requirements that costs and expenses must meet, in order to deduct them from the income tax return.
Unconstitutionality of article 193
Unconstitutionality of article 193
Electronic information
Resolutions 98 of October 28, 2020 and 70 of October 28, 2019 establish how to comply with the obligation to present electronic information of persons and entities from abroad.
Registration and update in the RUT
On October 11, DIAN issued Official Ruling 110 of 2021, in which regulated the inscription at RUT, and its actualization through chambers of commerce
Rules for the service provision contract
Will the ruling of the state council also apply to individuals?
Mutual agreement process
The tax reform by means of article 47 determined the termination by mutual agreement of the administrative processes. You also will find the requirements and benefits of this norm.
The scope of article 53 is set
The Ministry of Commerce mentioned that VAT will not be charged on shipments urgent with a value less than USD $ 200, only if the shipment comes from USA.
Agreement 816 of 2021
Bogotá´s Council issued District Agreement 816 of 2021. which introduces modifications in tax matters for the social and economic rescue the operation of the public transport system and other provisions. In tax matters a series of reliefs was established for taxpayers who are in default with their district obligations.
Se aprobó conciliación del Proyecto de Ley
Se aprobó el informe de conciliación del Proyecto de Ley 046/2021 Senado | 027/2021 Cámara, que expide la Ley de Inversión Social.
Interpretation for the term "gross income"
Through Official Letter No. 907764 of August 3rd, 2021, the Colombian Tax Authority indicated the interpretation for the term “gross income” contained in Section 600 of the CTC
Newsletter Tax
On august 10th, began the due dates for filling the income tax returns by individual persons. In the same way, through official Ruling 63 issued in 2021 was modified the date of availability of the functionalities of the electronic invoicing system, as well as modified the implementation calendar of electronic payroll.
Application of connected contracts
Find here all about the theory of associated contracts and the obligations to verify the information before reporting your clients to credit bureaus.
News from the Courts and the legislator
The Simplified Joint Stock Company ("Sociedad por Acciones Simplificadas" or "SAS") has become the most widely used type of company in the country due to its flexibility and legal ease.
Second version of the tax reform bill
On July 20, the National Government filed before the Congress of the Republic the new draft of the Social Investment Law, which seeks to mitigate the fiscal deficit, without affecting the most vulnerable social classes.
New deadlines for electronic information - Cali
Ruling No. 4131.040.0165 of July 8, 2021, the Santiago de Cali´s Tax Authority modifies the terms to present electronic information to the municipality.
Appeal for reconsideration
The Consejo de Estado made some clarifications on the timely presentation of the appeal for reconsideration
Newsletter - Electronic signatures
Legal validity of electronic and digital signatures
UPDATE NEWS No. 19 - CORPORATE AND LABOR
New developments of the High Courts and the legislator in labor and commercial issues.
Newsletter
Tax payment dates are modified for micro and small companies
NEWSLETTER - Official Letter DIAN 457 of 2021
DIAN made some clarifications on the income statement due to change of ownership of foreign investment in the case of the sale of shares.
UPDATE NEWS No 16 - Tax
Decree that regulates the definition of tourist service providers for restaurants.
UPDATE NEWS No 18 - Tax
Learn about the activities for which the government established the 0% advance.
Update news No. 17 - Corporate
Instructions for the normalization of the registry of control situations and business groups
UPDATE NEWS No. 15
We invite you to learn about the regulations for the payment of contributions to the General Pension System, regulated by Decree 376 of 2021.
UPDATE NEWS No. 14
We invite you to review some general indicators to consider in order to determine whether a commercial company is immersed in the dissolution cause according to the business in progress hypothesis.
MAZARS WHITEPAPER
Advice and practical support to help business handling personal data processing
UPDATE NEWS No. 13 – Tax
We invite you to review the latest comments of DIAN regarding Crypto assets and their impact on the different tax obligations.
UPDATE NEWS No. 12 – Tax
Through Resolution 5 of January 22, 2021 the term for updating the RUT was extended, learn about the main changes.
UPDATE NEWS No. 11 – Legal indicators for 2021
We invite you to check out the main indicators for 2021
UPDATE NEWS No.10 - TAX
Law 2026 of 2020, presents new advantages and tax relief for the tourism sector, in our newsletter you can find the most relevant points.
UPDATE NEWS No.9 - TAX CALENDAR 2021
We inform you about the tax filing and payments deadlines established by the Tax Authority for 2021
INCENTIVES OF THE UPME FOR NON-CONVENTIONAL
We invite you to learn about the incentives that the "Unidad de Planeación Minero Energética" - UPME provides for non-conventional energy projects.
UPDATE NEWS No.4 - TAX
The Constitutional Court ruled in September on the access of those not responsible for VAT to the VAT income tax discount paid on the acquisition of real productive fixed assets.
Isaac Law: learn about the new paid leave for the care of the childhood
On December 30, the Colombian Congress, through Law No. 2174 of December 30, 2021 (Isaac Law), expressed the following regulatory guidelines that are binding on all employers and workers, in order to promote the care of children in a state of vulnerability and thus improve the quality of life and well-being of the patient and their families.
Mazars’s position about when should be generated the electronic payroll support related to employee social benefits?
With the implementation of electronic payroll system, many questions have arisen for taxpayers, especially in relation to when should be registered the payments made for legal bonus for services, unemployment aid, interest on unemployment aid and endowment at electronic payroll platform?
Law 2173 of 2021: 2 trees for each employee. What is this provision?
On December 30, 2021, Colombian Congress issued the Law No. 2173, through which ecological restoration is promoted through the planting of trees and the creation of forests in the national territory, stimulating environmental awareness among citizens, environmental civil responsibility to companies and environmental commitment to territorial entities and creating areas of life.
Estudio de atribución de rentas
El principal objetivo del estudio de atribución de rentas es la determinación y/o validación de las rentas y ganancias ocasionales de fuente nacional que le sean atribuibles al establecimiento permanente y/o sucursal; sobre las cuales deberán calcular el impuesto sobre la renta y o complementarios.
Requirement of the vaccination scheme for workers in the productive sectors open to the public.
Circular No. 003 of 2022 issued by the Ministry of Labor established the requirement of the vaccination scheme for workers in the productive sectors open to the public. In this newsletter we tell you the most relevant aspects to take into account.
New guidelines from the Ministry of Health
New guidelines from the Ministry of Health: Vaccination card requirements for foreigners under work visas in Colombia
Unification ruling 24420 of 2021
Through the unification sentence 24420 of 2021, the Council of State defined the procedure for liquidation of the sanction of inaccuracy
DIAN - supporting document in acquisitions made to subjects not obliged to invoice
The Tax Authority issued the resolution that implements the functionality of the support document in acquisitions made to subjects not obliged to invoice
The Agreement to avoid double taxation and prevent tax evasion and avoidance between Colombia and France entered into force
Preferential Tax Regimes
Through Decree 1357 of October 2021, the Colombian government regulates the criteria applicable for the purpose of identifying preferential tax regimes.